International Directory

International Directory January 2012

Moore Stephens International Limited

Contact Names: Chairman Richard Moore [email protected] Director of Sales Charlie Newby [email protected] International Liaison Manager Sarah Skeels-Smith [email protected] Quality Development Manager Andrew Nicholl [email protected] Senior International Administrator Heather Deacon [email protected] Marketing Manager Victoria Littler [email protected]

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

CONTENTS Introduction Committees Regional Executive Offices Index International Direct Dialling Codes World Time Zones 2012/2013 Calendar Member Firms Correspondent/Associated Firms E-mail Country Codes Personal Contact Details

2 5 7 10 16 17 18 19 210 216 217

WORLDWIDE STATISTICS Members and correspondents

Africa

Countries

Firms

Offices

Principals and staff

Fee income US$m

5

14

16

749

29

Asia Pacific region

14

24

58

2,687

91

Australasia region

2

19

29

1,065

126

Europe region

40

163

324

7,851

886

Latin America region

17

29

36

1,178

36

Middle East region

11

11

23

551

22

8

54

152

6,507

961

97

314

638

20,588

2,151

North America region*

*Includes Bermuda and The Caribbean

The information in this directory is correct at the time of going to press (January 2012) © Moore Stephens International Limited 2012 This directory lists the firms and companies that are members of Moore Stephens International Limited, and correspondent firms. Both the member firms and correspondent firms 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 – January 2012 – comprises 314 leading independent accounting and consulting firms with a total of 638 offices across 97 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 100 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 – janvier 2012 – sont constitués de 314 cabinets comptables et conseils indépendants reprenant un total de 638 bureaux situés dans 97 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 100 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 Januar 2012, umfasst das Netzwerk Moore Stephens International Limited “MSIL” 314 führende unabhängige Wirtschaftsprüfungs- und beratungsfirmen mit insgesamt 638 Büros in 97 Ländern. Detaillierte Informationen der aktuellen Mitgliedsfirmen sind auf der Moore Stephens International Internet-Seite www.moorestephens.com unter “Locations” erhältlich. Während der 100 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 – Enero de 2012 –, la afiliación a Moore Stephens International Limited “MSIL” contaba con 314 firmas punteras independientes de auditores y consultores con un total de 638 oficinas en 97 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 100 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 – Gennaio 2012 – riunisce più di 314 tra società di revisione, consulenza e studi professionali, totalmente indipendenti tra loro, per un totale di 638 uffici in 97 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 – 100 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, Janeiro de 2012, a sociedade Moore Stephens International Limited (MSIL) integra 314 empresas independentes de auditoria e consultoria com um total de 638 escritórios situados em 97 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 100 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

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4

COMMITTEES International Policy Committee Richard Moore Andy J. Armanino - North America Roberto C. Cox - Latin America Louis Grassi - North America Stephen Humphrys - Australasia Herjanto Lutanto - Asia Pacific Jens Poll RA/WP/StB - Europe

Chairman

International Technical Committee Michael Hathorn - London - Europe John Adcock - Muscat - Middle East Julio David Cruz - Panama City - Latin America James T. Fulton - Hong Kong - Asia Pacific Joe Shannon - Sydney - Australasia Andrew Nicholl - MSIL - London

Chairman

Secretary

Moore Stephens Asia Pacific Limited Executive Committee Herjanto Lutanto - Jakarta Helen H. L. Tang - Hong Kong Eddy K. C. Chong - Kuala Lumpur Nobuyuki Ishiwata - Tokyo Pankaj Jain - Mumbai Neo Keng Jin - Singapore Chaovana Viwatpanachati - Bangkok

Chairman Vice Chairman

Moore Stephens Australasia Executive Committee Stephen Humphrys - Sydney Marco S. Carlei - Melbourne Jim Gouskos - Adelaide Eric Hummer - Canberra Alan Mitrovich - Gold Coast Neil Pace - Perth Ken Pickard - Queensland Stewart B. Thompson - Sydney West Joyce Wiranata - Sydney Adam Irwin - Sydney

Chairman

Secretary Chief Operating Officer

Moore Stephens Europe Limited Executive Committee Jens Poll RA/WP/StB - Berlin Giuseppe A. Barranco - Milan Clive Barton - Jersey Holger Buch - Almere Iga Kwaśny - Warsaw Christoph Schlotthauer - Paris Dr. Manfred Schwarz - Vienna Paul Stockton - London Jan Tønnesen - Copenhagen Frans Verschelden - Brussels Christopher Rawden - Brussels

Chairman

Executive Director

5

COMMITTEES (CONTINUED) Moore Stephens Latin America Inc. Executive Committee Roberto C. Cox - Buenos Aires Mauricio Durango Pérez - Quito Hélio Mazzi Júnior - Ribeirão Preto

Chairman Secretary

Moore Stephens Middle East Ltd. John Adcock - Dubai Mohamed H.S. El Ayouty - Jeddah Moore Stephens North America Inc. Board of Directors Andy J. Armanino - San Francisco Thomas F. Bonadio - Rochester William H. Carr - Enterprise James F. Carr-Hilton - Vancouver Joseph D. Decosimo - Chattanooga Louis Grassi - Jericho Greg Hutchins - Westlake Village Thomas P. Rosenbach - Grand Rapids Steven Sacks CPA - Saddle Brook, NJ

Chairman

Executive Director

Moore Stephens South Africa (Pty) Ltd. Charles Reid - Durban Andrew Bennie - Pretoria Brett Berriman - Pietermaritzburg Chris Bush - Cape Town George Friend - Port Elizabeth Johan Pretorius - East London Leonard Roberts - East Rand Pieter-Louw van der Ahee - Stellenbosch Jo Viviers - Humansdorp

6

Chairman

REGIONAL EXECUTIVE OFFICES Moore Stephens International Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail: Website:

+44 (0) 20 7334 9191 +44 (0) 20 7651 1637 [email protected] www.moorestephens.com

Richard Moore Chairman [email protected] Charlie Newby Director of Sales [email protected] Sarah Skeels-Smith International Liaison Manager [email protected] Andrew Nicholl Quality Development Manager [email protected] Heather Deacon Senior International Administrator [email protected] Victoria Littler Marketing Manager [email protected] Moore Stephens Asia Pacific Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website:

+852 2375 3180 +852 2375 3828 [email protected] www.msapl.com

Cordelia Tang [email protected]

Secretariat

7

REGIONAL EXECUTIVE OFFICES (CONTINUED) Moore Stephens Australasia SYDNEY Level 7 20 Hunter Street Sydney NSW 2000 Australia Telephone: Facsimile: E-mail: Website:

+61 (2) 8236 7700 +61 (2) 9233 4636 [email protected] www.moorestephens.com.au

Adam Irwin Chief Operating Officer [email protected] David Stevens National Assurance Operations Manager [email protected] Alina Leang Visual Communications Coordinator [email protected] Moore Stephens Europe Limited BRUSSELS Avenue Louise 209A 1050 Brussels Belgium Telephone: Facsimile: E-mail:

+32 (0) 2 627.18.32 +32 (0) 2 644.67.89 [email protected]

Christopher Rawden Executive Director [email protected] Alexandra Bascou Executive Manager [email protected] Hilde Denooze Office Manager [email protected] Zigurds Kronbergs European Tax Coordinator [email protected] Gill Spaul European Technical Director, Exeter, UK [email protected] Gill Spaul - Telephone: +44 (0)20 7651 1859 Moore Stephens Latin America Inc BUENOS AIRES Maipu 942 12th Floor C1006ACN Buenos Aires Argentina Telephone: Facsimile: E-mail: Website:

+54 11 4103 9500 +54 11 4315 0959 / 4103 9561 [email protected] http://msla.moorestephens.com

Roberto C. Cox [email protected] Valeria Gagliani [email protected]

8

Chairman Regional Co-ordinator

REGIONAL EXECUTIVE OFFICES (CONTINUED) Moore Stephens Middle East Ltd DUBAI Mailing Address P.O. Box 28817 Dubai United Arab Emirates

Courier Address: Suite M5-A Zalfa Building Al Garhoud Dubai United Arab Emirates Telephone: Facsimile: E-mail: Website:

+971 4 282 0811/0783 +971 4 282 0812 [email protected] www.moorestephens-me.com

John Adcock [email protected] Mohamed H.S. El Ayouty [email protected]

Chairman Vice Chairman

Moore Stephens North America, Inc SADDLE BROOK 250 Pehle Avenue Park 80 West, Plaza 2 Suite 200 Saddle Brook NJ 07663 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (201) 291 2660 +1 (201) 368 1944 [email protected] www.msnainc.org

Andy J. Armanino Chairman [email protected] Steven Sacks CPA Executive Director [email protected] Alexandra DeFelice Sr Manager - Communications & Program Dev Amber J. D’Amato Online Communications Specialist [email protected]

9

INDEX OF CITIES ALBANIA Tirana

BELIZE 19

ALGERIA Algiers

19

Hamilton

19

Bolivia Santa Cruz De La Sierra

20

AUSTRALIA Adelaide 21 Adelaide - Camden Park 211 Brisbane 21 Cairns 22 Canberra 22 Gold Coast 22 Innisfail 23 Melbourne 23 Melbourne And Sydney West 21 Perth 24 Sydney 20/24 Sydney West 25 The Burdekin 25 Toowoomba 26 Townsville 26 Warrnambool 211 AUSTRIA Altenmarkt Amstetten Graz Innsbruck Klagenfurt Linz Neunkrichen Ried Im Innkreis Salzburg Steyr Vienna Wels

31 32 29 29 30 30 32 32 31 32 27/28/29 33

33

BAHAMAS Nassau

33

BAHRAIN Manama

34

Dhaka

34

10

35 35 35/36/38 37 37 37

40 40 41 41 41 42 42 43 40/43

BRITISH VIRGIN ISLANDS Tortola

43/44

BULGARIA Sofia

44

CANADA Edmonton Port Coquitlam Toronto Vancouver White Rock

47 46 45 45 46

CAYMAN ISLANDS Grand Cayman

47

CHANNEL ISLANDS Channel Islands

47

CHILE 48

CHINA Beijing Chongqing Fuzhou Qingdao Shanghai

49 212 49 50 48/50/51

COLOMBIA 51

CONGO (DRC) Kinshasa

BELGIUM Antwerp Beaufays Brussels Charleroi Gent Liège

BRAZIL

Bogota

BANGLADESH

39 212

Belo Horizonte Curitiba Fortaleza Joinville Porto Alegre Ribeirão Preto Rio De Janeiro São José Do Rio Preto São Paulo

Santiago

AZERBAIJAN Baku

38/39

BOLIVIA

ARGENTINA Buenos Aires

38

BERMUDA

ANDORRA Andorra

Belize City

52

COOK ISLANDS Cook Islands

52

COSTA RICA San José

52

INDEX OF CITIES (CONTINUED) CROATIA Varaždin Zagreb

52 53

CYPRUS Limassol Nicosia

53 53

CZECH REPUBLIC Domažlice Pardubice Pilsen Prague

54 54 54 55

Gibraltar 57/60 55/56/57/58 56 59 61 58 59 60 56 59 60 58

ECUADOR Guayaquil Quito

62 61/62

EGYPT Alexandria Cairo

63 62/63

63 212

Helsinki Hämeenlinna Oulu Tampere

64 64 64 63

FORMER YUGOSLAV REPUBLIC OF MACEDONIA 65

FRANCE 65 65 66 66

GERMANY Berlin Bielefeld Dortmund Duisburg Düsseldorf Frankfurt Am Main Fulda

66/67 68 68 69 69 70 70

78

GUATEMALA Guatemala City

79

GUERNSEY Guernsey

79

HONDURAS San Pedro Sula Tegucigalpa

80 79

HONG KONG 80/81

HUNGARY 81/82 82

ICELAND Iceland

FINLAND

Cambrai Cannes - Le Cannet Paris Villeneuve-d’ascq

Piraeus

Budapest Komárom

Estonia Pärnu

77

GREECE

Hong Kong

ESTONIA

Skopje

71 71 71 72 72 73 73 74 74 75 75 76 76 77

GIBRALTAR

DENMARK Aarhus Copenhagen Farum Fjerritslev Fredericia Hanstholm Hurup Kolding Køge Nykøbing Mors Skive Thisted

Goslar Hamburg - City Hannover Iserlohn Karlsruhe Kassel Koblenz Mannheim Munich Nürnberg Osnabrück Stuttgart Ulm Wuppertal

82

INDIA Aurangabad Bangalore Chandigarh Chennai Hyderabad Kannur Kochi Kolkata Kolkata - City Kozhikode Mumbai Mumbai - City New Delhi Thiruvananthapuram Thrissur Tirunelveli Visakhapatnam

83 83 83 84 84 85 85 86 86 86 87/88 87 88 89 89 89 89

INDONESIA Jakarta

90

11

INDEX OF CITIES (CONTINUED) IRAN Tehran

MALTA 90

IRELAND Cork Dublin Limerick

91 91 92

92/93/94

ISRAEL Tel Aviv

94

ITALY Bolzano Messina Milan Reggio Emilia Rome Verona Vicenza

99 99 95/96/98 97 96 97 97

100

100/101

JORDAN Amman

101

KAZAKHSTAN Almaty

102

KOREA Seoul

102

LATVIA Riga

102

LEBANON Beirut

103

103/213

103

LUXEMBOURG Luxembourg

104

MACEDONIA, FYRO Macedonia, Fyro

104

MALAYSIA Kuala Lumpur Labuan

MONACO 112

MOROCCO 113 113

NETHERLANDS Almere 117 Amersfoort / Hoevelaken Central Area 117 Amsterdam - Airport 113 Amsterdam - City 114 Baarn 118 Breda - South West Area 116 Bussum - Amsterdam Area 118 Eindhoven 114 Goes - Port Of Vlissingen Area 116 Meppel - Northern Area 118 Mijdrecht - Amsterdam Area 114 Rosmalen / Den Bosch 115 Rotterdam 116/117 Tilburg 115

Curaçao

Auckland Christchurch Dunedin Hastings Masterton Wanganui Wellington

118

105 106

119 119 120 120 120 121 121

NICARAGUA Managua

122

NORWAY Oslo

12

112 107 108 108 108 107/109/110 111 109 111 110 109 107 111 112

NEW ZEALAND

LITHUANIA Vilnius

MEXICO Aguascalientes Ciudad Victoria Colima Guadalajara Hermosillo Mexico City Monterrey Mérida Piedras Negras Puebla Querétaro Reynosa Saltillo San Luis Potosí

NETHERLANDS ANTILLES

LIECHTENSTEIN Liechtenstein

106

Casablanca Tangier

JERSEY Jersey

Port Louis

Monaco

JAPAN Tokyo

106

MAURITIUS

ISLE OF MAN Isle Of Man

Marsa

122/123

INDEX OF CITIES (CONTINUED) OMAN

SLOVAKIA

Muscat

123

PAKISTAN Islamabad Karachi

124 124

PANAMA Panama City

124

PAPUA NEW GUINEA Port Moresby

125

PARAGUAY Asuncion Paraguay

213 125

Banská Bystrica Bratislava SOUTH AFRICA Cape Town Durban East London East Rand Humansdorp Jeffreys Bay Pietermaritzburg Port Elizabeth Pretoria Stellenbosch

Lima

125

PHILIPPINES Makati City

126

POLAND Gdańsk Poznań Warsaw

126 127 126/127

PORTUGAL Funchal Lisbon Oporto

128 127 128

QATAR Qatar Finance Centre, Doha 128 ROMANIA Bucharest

129

RUSSIAN FEDERATION Moscow Novosibirsk Sakhalin St. Petersburg Vladivostok

132 132 132

SERBIA Belgrade

133

133

SINGAPORE Singapore

SPAIN Barcelona Bilbao Logroño Madrid Marbella Oviedo Sevilla Valencia Valladolid Vitoria Zaragoza

140 141 141 140/142 142 142 143 143 143 141 144

SRI LANKA Colombo Sri Lanka

214 144

SWEDEN Gothenburg Linköping Malmö Stockholm

Aarau Geneva Lausanne Lugano Neuchâtel Nyon St Gallen Zug Zurich

144/145 145 145 146

134

146 146/147 148 148 149 149 150 150 150

SYRIA Damascus

SEYCHELLES Victoria

139

SWITZERLAND

129/130/213/214 130 131 130 131

SAUDI ARABIA Al-khobar Jeddah Riyadh

135/136 136 137 137 137 138 138 138 139 139

SOUTH KOREA South Korea

PERU

135 134

151

TAIWAN (ROC) Kaohsiung Taichung Taipei

151 152 151

THAILAND Bangkok

152

13

INDEX OF CITIES (CONTINUED) TUNISIA Tunis

153

TURKEY Ankara Istanbul Ordu

153 153 154

UKRAINE Kiev Odessa

154 154

UNITED ARAB EMIRATES Abu Dhabi Dubai Jebel Ali Sharjah

155 155 155 156

UNITED KINGDOM Bath 160 Belfast 160 Birmingham 161 Bristol 161 Chatham 161 Chichester 162 Coleraine 162 Corby 163 Derry ~ Londonderry 163 Edinburgh 164 Enfield 164 Glasgow 165 Guildford 165 Isle Of Wight 165 Larne 166 Limavady 166 Liverpool 166 London 157/158/159 Manchester 167 Norwich 167/215 Peterborough 167 Salisbury 168 Scarborough 168 Southampton 168 Stoke On Trent 169 Watford 169 UNITED STATES OF AMERICA Alabama Enterprise Huntsville Arkansas Fayetteville Little Rock California Camarillo Encino Long Beach Los Angeles Ontario Orange County Pasadena Redlands San Diego San Francisco San Francisco / San Jose Silicon Valley

14

182 184 183 187 173 181 187 188 194 194 195 197 199 199 200

San Jose San Ramon Visalia Westlake Village Connecticut Norwalk Florida Miami Orlando Tallahassee Tampa Area Georgia Atlanta Brunswick Dalton Duluth Macon Illinois Chicago Indiana Carmel Columbus Indianapolis Seymour Kentucky Lexington Louisville Louisville - Downtown Massachusetts Boston Michigan Detroit Grand Rapids Missouri St. Charles St. Louis New Jersey Cranford Marlton Saddle Brook Springfield White Plains New Mexico Albuquerque Rio Rancho New York Jericho New York Rochester North Carolina Raleigh Ohio Akron Cambridge Cincinnati Cleveland Columbus Coshocton Lima Marietta Medina Millersburg New Philadelphia Wooster Zanesville Pennsylvania Philadelphia Tennessee Chattanooga

201 201 205 205 194 191 195 204 204 171 173 179 180 189 175 174 176 185 202 186 189 189 172 180 184 203 204 178 190 169 203 206 170 197 185 193 198 197 170 173 175 176 177 178 186 190 190 191 192 206 207 196 174

INDEX OF CITIES (CONTINUED) Knoxville Memphis Nashville Texas Dallas Houston San Antonio Washington Seattle

186 191 192 179 184 198 202

URUGUAY Montevideo

207

VENEZUELA Caracas

208

VIETNAM Da Nang City Hanoi Ho Chi Minh City

209 208 209

ZAMBIA Lusaka

209

15

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.

Albania Andorra Argentina Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Belgium Belize Bermuda Bolivia Brazil British Virgin Is. Bulgaria Canada Cayman Islands Channel Islands Chile China Colombia Costa Rica Croatia Cyprus Czech Republic Denmark Ecuador Egypt Estonia Finland France Germany Gibraltar Greece Guatemala Guernsey Honduras Hong Kong Hungary Iceland India Indonesia Iran Ireland Isle of Man Israel Italy Japan Jersey Jordan Kazakhstan Korea (South)

Dial-out Code 00 00 00 0011 00 00 011 00 00 00 00 011 00 00 011 00 011 011 00 00 00 009 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 001 00 00 00 00 00 00 00 00 00 010 00 00 810 00

Dial-in Code 355 376 54 61 43 994 1 242 973 880 32 501 1 441 591 55 1 284 359 1 1 345 44 56 86 57 506 385 357 420 45 593 20 372 358 33 49 350 30 502 44 504 852 36 354 91 62 98 353 44 972 39 81 44 962 7 82

Kuwait Latvia Lebanon Liechtenstein Lithuania Luxembourg Macedonia, FYRO Malaysia Malta Mauritius Mexico Moldova Monaco Morocco Netherlands New Zealand Nicaragua Norway Oman Pakistan Panama Paraguay Peru Philippines Poland Portugal Qatar Romania Russian Fed. Saudi Arabia Serbia Seychelles Singapore Slovakia Slovenia South Africa Spain Sri Lanka Sweden Switzerland Syria Taiwan Thailand Tunisia Turkey UAE Ukraine United Kingdom Uruguay USA Venezuela Vietnam

Dial-out Code 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 002 00 00 00 00 00 00 8*10 00 00 00 001 00 00 00 00 00 00 00 00 002 001 00 00 00 8*10 00 00 011 00 00

Dial-in Code 965 371 961 423 370 352 389 60 356 230 52 373 377 212 31 64 505 47 968 92 507 595 51 63 48 351 974 40 7 966 381 248 65 421 386 27 34 94 46 41 963 886 66 216 90 971 380 44 598 1 58 84

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.

16

WORLD TIME ZONES London To Almaty Amman Amsterdam Antananarivo Asuncion Athens Auckland Bahrain Baku Bangkok Barcelona Beijing Beirut Belgrade Belize City Berlin Bogota Bratislava Brussels Budapest Buenos Aires Cairo Calcutta Caracas Copenhagen Curaçao Damascus Delhi Dhaka Doha Douglas Dubai Dublin Frankfurt Geneva Gibraltar Grand Cayman Guatemala City Guernsey Hamilton Hanoi Helsinki Hong Kong Istanbul Jakarta Jeddah Jersey Johannesburg Karachi Kishinev Kuala Lumpur Kuwait City La Paz Lima Lisbon Ljubljana Luxembourg Madrid Managua City Manama

Distance Miles 3487 2280 231 5652 6588 1500 11404 3163 2472 5919 717 5073 2153 1047 6037 594 5281 825 217 913 6915 2188 4958 4656 611 4780 2203 4180 4969 3246 255 3403 279 406 468 1097 5863 5585 183 3442 7298 1148 5989 1552 7287 2955 187 5634 3935 1363 6557 2894 7464 6370 972 759 310 774 5407 3973

Local Time +6 +2 +1 +3 –4 +2 +12 +3 +4 +7 +1 +8 +2 +1 –6 +1 –5 +1 +1 +1 –3 +2 +5½ –4½ +1 –4 +2 +5½ +6 +3 GMT +4 GMT +1 +1 +1 –5 –6 GMT –4 +7 +2 +8 +2 +7 +3 GMT +2 +5 +2 +8 +3 –4 –5 GMT +1 +1 +1 –6 +3

London To Manila Mauritius Mexico City Milan Monte Carlo Montevideo Montreal Moscow Mumbai Munich Muscat Naples Nassau New York Nice Nicosia Oslo Palma Panama City Papua New Guinea Paris Perth Prague Quito Rarotonga Reykjavik Riga Rome San Francisco San Salvador Santa Domingo Santiago São Paulo Seoul Singapore Skopje Sofia Stockholm Sydney Taipei Tallinn Tangier Tegucigalpa Tehran Tel-Aviv Tirana Tokyo Toronto Tortola Tunis Vancouver Varaždin Victoria Vienna Vilnius Vladivostok Warsaw Washington Zurich

Distance Miles 6681 6075 5543 609 652 8240 3241 1557 4478 590 3622 1011 4344 3440 647 2028 749 833 5672

Local Time +8 +4 –6 +1 +1 –3 –5 +3 +5½ +1 +4 +1 –5 –5 +1 +2 +1 +1 –5

12466 215 9008 650 5713 12321 1187 1035 907 5351 5559 5018 7406 5896 5662 6754 1230 1258 898 10568 9057 1111 1132 5358 2731 2216 1178 5955 3545 5232 1138 4707 882 5060 790 1284 8050 899 3665 490

+10 +1 +8 +1 –5 –10½ GMT +3 +1 –8 –6 –4 –4 –3 +9 +8 +1 +2 +1 +10 +8 +1 GMT –6 +3½ +2 +1 +9 –5 –4 +1 –8 +1 +4 +1 +2 +10 +1 –5 +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.

17

2012/2013 CALENDAR 2012 S M 1 2 8 9 15 16 22 23 29 30 1 2 8 9 15 16 22 23 29 30

T W T January 3 4 5 10 11 12 17 18 19 24 25 26 31 April 3 4 5 10 11 12 17 18 19 24 25 26

F

S

6 7 13 14 20 21 27 28

6 7 13 14 20 21 27 28

S M

5 6 12 13 19 20 26 27

6 7 13 14 20 21 27 28

T W T February 1 2 7 8 9 14 15 16 21 22 23 28 29 May 1 2 3 8 9 10 15 16 17 22 23 24 29 30 31 August 1 2 7 8 9 14 15 16 21 22 23 28 29 30

F

S

3 4 10 11 17 18 24 25

4 5 11 12 18 19 25 26

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

5 6 12 13 19 20 26 27

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

November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

3 4 10 11 17 18 24 25 31

S M

4 11 18 25

3 10 17 24

2 9 16 23 30

2 9 16 23 30

T W T F S March 1 2 3 5 6 7 8 9 10 12 13 14 15 16 17 19 20 21 22 23 24 26 27 28 29 30 31 June 1 2 4 5 6 7 8 9 11 12 13 14 15 16 18 19 20 21 22 23 25 26 27 28 29 30 September 1 3 4 5 6 7 8 10 11 12 13 14 15 17 18 19 20 21 22 24 25 26 27 28 29

December 1 3 4 5 6 7 8 10 11 12 13 14 15 17 18 19 20 21 22 24 25 26 27 28 29 31

2013 S M

6 7 13 14 20 21 27 28

7 14 21 28

7 14 21 28

6 13 20 27

18

T W T F S January 1 2 3 4 5 8 9 10 11 12 15 16 17 18 19 22 23 24 25 26 29 30 31

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

5 6 12 13 19 20 26 27

4 5 11 12 18 19 25 26

S M

T W T February

F

S

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

5 6 12 13 19 20 26 27

4 11 18 25

3 10 17 24

May 1 2 7 8 9 14 15 16 21 22 23 28 29 30

3 4 10 11 17 18 24 25 31

August 1 2 5 6 7 8 9 12 13 14 15 16 19 20 21 22 23 26 27 28 29 30 November 1 4 5 6 7 8 11 12 13 14 15 18 19 20 21 22 25 26 27 28 29

3 10 17 24 31 2 9 16 23 30

S M

T W T March

F

S

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

ALBANIA

GMT+1

“INTER B.B.K – Auditing” sh.p.k TIRANA Sheshi “Wilson” Rruga “Sulejman Delvina” Kulla “Fati” Apartmenti 23 Albania Telephone: Facsimile: E-mail:

+355 (42) 266886 +355 (42) 266886 [email protected]

Esmeralda Balluku International Liaison:

Esmeralda Balluku [email protected]

ALGERIA

GMT+1

Moore Stephens IFI SARL ALGIERS

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

ANDORRA

GMT+1

Services available through the member firm in Barcelona, Spain

19

A

ARGENTINA

GMT-3

Moore Stephens – Suarez & Menendez BUENOS AIRES Maipu 942 12th Floor C1006ACN Buenos Aires Argentina Telephone: Facsimile: E-mail: Website:

+54 (11) 4103 9500 +54 (11) 4315 0959/4103 9561 [email protected] www.suarez-menendez.com Roberto C. Cox Horacio L. Martinez Maria E. Castro Gustavo A. Carlino Francisco Di Martino

Julio O. Suarez Juan C. Menendez Alejandro J. Galvan Alfredo A. Esperon Maria D. Cibeira Jose M. Meijomil International Liaison: International Tax Personal: International Tax Corporate:

Roberto C. Cox [email protected] Maria D. Cibeira [email protected] Maria E. Castro [email protected]

Moore Stephens Global Link Limited Business Development BUENOS AIRES Maipu 942 12th Floor C1006ACN Buenos Aires Argentina Telephone: Facsimile: E-mail: Website:

+54 (11) 4103 9500 / (299) 478 4516 Tel/Fax +54 (11) 4315 0959 [email protected] www.msgl.net

Enrique Bechis (CEO)

Roberto C. Cox

AUSTRALIA

GMT+8/10

Moore Stephens Australasia SYDNEY Level 7 20 Hunter Street Sydney NSW 2000 Australia Telephone: Facsimile: E-mail: Website:

+61 (2) 8236 7700 +61 (2) 9233 4636 [email protected] www.moorestephens.com.au

Adam Irwin [email protected]

20

Chief Operating Officer

AUSTRALIA (CONTINUED)

GMT+8/10

David Stevens National Assurance Operations Manager [email protected] Alina Leang Visual Communications Coordinator [email protected] T: +61 (03) 8635 1918 Moore Stephens Technology Australia MELBOURNE AND SYDNEY WEST Website:

http://msta.moorestephens.com.au/default. htm

International Liaison:

Jean-Claude Cesario (Melbourne) [email protected] Garry Childs (Sydney West) [email protected]

International Liaison:

For addresses see Australian entries Moore Stephens ADELAIDE Mailing Address GPO Box 2039 Adelaide South Australia 5001 Australia

Level 4 81 Flinders Street Adelaide South Australia 5000 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 8 8205 6200 +61 (0) 8 8205 6288 [email protected] www.moorestephens.com.au Peppe Fusco Jim Gouskos Peter Gregg

Ian Anderson Rick Basheer Cristina Clemente International Liaison:

Jim Gouskos [email protected]

Moore Stephens Queensland BRISBANE Level 12 10 Eagle Street Brisbane Queensland 4001 Australia Telephone: Facsimile: E-mail: Website: Robert Clarke David Gregg Michael McDonald International Liaison: International Tax:

+61 (0) 7 3640 4000 +61 (0) 7 3640 4001 [email protected] www.moorestephens.com.au Richard Wheeler Richard Hoult Ken Pickard Ken Pickard [email protected] Richard Wheeler [email protected]

21

A

AUSTRALIA (CONTINUED)

GMT+8/10

Moore Stephens Queensland CAIRNS 120 Spence Street Cairns Queensland 4870 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 40 475100 +61 (0) 7 40 475121 [email protected] www.moorestephens.com.au

Greg Archer International Liaison: International Liaison: International Tax:

Peter Catterson Ken Pickard [email protected] Troy Popham [email protected] Greg Archer [email protected]

Moore Stephens Canberra CANBERRA Mailing Address PO Box 27 Campbell ACT 2612 Australia

Level 1, Saab House 65-67 Constitution Avenue Campbell ACT 2612 Australia Telephone: Facsimile: E-mail: Website:

+61 (2) 6245 3300 +61 (2) 6230 6161 [email protected] www.moorestephens.com.au

Eric Hummer (Managing Partner) Selina Stanford Tony Brine Ian Hollow International Liaison:

Eric Hummer [email protected]

Moore Stephens GOLD COAST Mailing Address PO Box 2525 Southport Queensland 4215 Australia

Level 3 1 Lawson St Southport Queensland 4215 Australia Telephone: Facsimile: E-mail: Website: Kim Bourke Warwick Butler Stuart Dreves International Liaison: International Tax:

22

+61 (0) 7 5519 1000 +61 (0) 7 5519 1099 [email protected] www.moorestephens.com.au Tusar Mia Alan Mitrovich Jacques Vorster Alan Mitrovich [email protected] Tusar Mia [email protected]

AUSTRALIA (CONTINUED)

GMT+8/10

Moore Stephens Queensland INNISFAIL 88 Rankin Street Innisfail Queensland 4860 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 4078 1700 +61 (0) 7 4078 1716 [email protected] www.moorestephens.com.au

Greg Archer International Liaison: International Liaison and Tax:

Ken Pickard [email protected] Greg Archer [email protected]

Moore Stephens MELBOURNE Level 10 530 Collins Street Melbourne Victoria 3000 Australia Telephone: Facsimile: E-mail: Website: Stephen L. Adrian Steven A. Allan Marco S. Carlei Jean-Claude Cesario Rami Eltchelebi Ian K. Kearney Adrian Kelly Rob Mackay Daren I.J. McDonald International Liaison: International Tax: International Tax:

+61 (0) 3 8635 1800 +61 (0) 3 8102 3400 [email protected] www.moorestephens.com.au Daniel J. Minihan Kevin W. Neville Stephen J. O’Flynn Robin C. Pennell Scott W. Phillips S. David Pitt Tim J. Stillwell Jonathan C. Thomas Daren S.K. Yeoh Marco S. Carlei [email protected] Stephen J. O’Flynn sofl[email protected] Daren S.K. Yeoh [email protected]

23

A

AUSTRALIA (CONTINUED)

GMT+8/10

Moore Stephens PERTH Level 3 12 St. Georges Terrace Perth WA 6000 Australia Telephone: Facsimile: E-mail: Website: Ennio Tavani Raymond Simpson Syd Jenkins International Liaison: International Tax:

Mailing Address P.O. Box 3019 Perth Adelaide Terrace WA 6832 Australia +61 (0) 8 9225 5355 +61 (0) 8 9225 6181 [email protected] www.moorestephens.com.au Suan-Lee Tan Dino Travaglini Neil Pace Ennio Tavani [email protected] Syd Jenkins [email protected]

Moore Stephens SYDNEY Level 7 20 Hunter Street Sydney NSW 2000 Australia Telephone: Facsimile: E-mail: Website: Stephen Humphrys Scott Whiddett Robert Southwell Andrew Blackwell Joe Shannon Spiro Tzannes Charlie Viola Chris Chandran Wayne Morton International Liaison: International Tax: International Tax Corporate:

24

+61 (2) 8236 7700 +61 (2) 9233 4636 [email protected] www.moorestephens.com.au Howard Badger Allan Mortel Martin Fowler Michael Dundas Alan Max Jenelle Webster Justin Reynolds Scott McGill Craig Hughes Stephen Humphrys [email protected] Howard Badger [email protected] Allan Mortel [email protected]

AUSTRALIA (CONTINUED)

GMT+8/10

Moore Stephens SYDNEY WEST Mailing Address Locked Bag 5071 Parramatta NSW 2124 Australia

Level 6 460 Church Street Parramatta NSW 2150 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 2 9890-1111 +61 (0) 2 9890-1313 [email protected] www.moorestephens.com.au Michael W. Hilliard David I. Mansfield Peter T. O’Leary Brian Pickup Stewart B. Thompson

Garry Childs Johnny Ching Katrina J. Daly Sandra Felli Marlon Fraser International Liaison: International Tax: International Tax:

Stewart B. Thompson [email protected] Marlon Fraser [email protected] Johnny Ching [email protected]

Moore Stephens Queensland THE BURDEKIN 167 Queen Street Burdekin Queensland 4807 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 4783 8000 +61 (0) 4783 6703 [email protected] www.moorestephens.com.au

Troy Popham International Liaison: International Tax:

Ken Pickard [email protected] Greg Archer [email protected]

25

A

AUSTRALIA (CONTINUED)

GMT+8/10

Moore Stephens Queensland TOOWOOMBA Level 1 632 Ruthven Street Toowoomba Queensland 4350 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 46 163 000 +61 (0) 7 46 391 977 [email protected] www.moorestephens.com.au

Brett Collins International Liaison: International Tax:

Ken Pickard [email protected] Richard Wheeler [email protected]

Moore Stephens Queensland TOWNSVILLE Level 2 21 Stokes Street Townsville Queensland 4810 Australia Telephone: Facsimile: E-mail: Website: Troy Popham John Zabala International Liaison: International Liaison: International Tax:

26

+61 (0) 7 4796 9999 +61 (0) 7 4796 9998 [email protected] www.moorestephens.com.au Andrew Morris

Ken Pickard [email protected] Troy Popham [email protected] Greg Archer [email protected]

AUSTRIA

GMT+1

Moore Stephens City Treuhand GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft VIENNA Kärntner Ring 5-7 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0)1 531 74 – 0 +43 (0)1 531 74 – 950 offi[email protected] www.citytreuhand.at

Mag. Werner Braun Mag. Michael DessulemoustierBovekercke Thomas Eidher Mag. Sabine Kretschmer Mag. Christoph Malzer Mag. Roland Neugebauer WP/StB International Liaison: International Tax Personal: International Tax Corporate:

MMag. Thomas Wallnöfer Dr. Peter Wundsam Dkfm. Leopold Wundsam Mag. Florian Würth Mag. Tamara Zsilla

Dr. Peter Wundsam [email protected] Mag. Florian Würth [email protected] MMag. Thomas Wallnöfer [email protected]

Office also in Krems Moore Stephens Kroiss & Partner Wirtschaftspruefung GmbH VIENNA Plankengasse 4 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (01) 513 41 20 +43 (01) 513 41 20 – 18 [email protected] www.moorestephens-kroiss.at

Dr. Thomas Kroiss Mag. Andreas Pölzelbauer CPA International Liaison: International Tax:

Mag. Carmen Panwinkler Dr. Christine Eder-Wildpaner

Dr. Christine Eder-Wildpaner [email protected] Dr. Thomas Kroiss [email protected]

27

A

AUSTRIA (CONTINUED)

GMT+1

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH VIENNA Gudrunstrasse 141 A-1100 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 502066-0 +43 (0) 502066-9100 offi[email protected] www.skz-moorestephens.at Dr. Manfred Schwarz Univ.Doz. Dr. Reinhard Schwarz Mag. Andreas Zwettler

Mag. Thomas Kallinger Mag. Erwin Katzmayr Dr. Udo Schwarz CPA International Liaison and Tax:

Dr. Manfred Schwarz [email protected]

Advisa Wirtschaftsprüfung GmbH VIENNA Gudrunstrasse 141 1100 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0)50807 +43 (0)5807-900 offi[email protected] www.moorestephens.at

Dkfm. Jürgen Fischer Dr. Ulrike Kopp-Pichler Mag. Christoph Luger CISA International Liaison:

Dr. Ewald Schwarz MMag. Wolfgang Wesener CPA

MMag. Wolfgang Wesener CPA [email protected]

Fischer Steuerberatung GmbH VIENNA Gudrunstrasse 141 1100 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (01) 877 39 00 +43 (01) 877 39 00 30 j.fischer:moorestephens.at www.moorestephens.at

International Liaison:

Anita Fischer a.fi[email protected]

28

AUSTRIA (CONTINUED)

GMT+1

Royal Wirtschaftsprüfung & Steuerberatung GmbH VIENNA Gudrunstrasse 141 A-1100 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (01) 602 51 51 +43 (01) 602 51 51 – 600 [email protected] www.royal.co.at

Dr. Ewald Schwarz Mag. Eva Maria Kheil

Anna Stückler

Moore Stephens Binder Wirtschaftsprüfung GmbH GRAZ Neufeldweg 93 A-8010 Graz Austria Telephone: Facsimile: E-mail: Website:

+43 (0316) 427 428 – 0 +43 (0316) 427 428 – 30 offi[email protected] www.binder-partner.com

Dr. Ulrike Kopp-Pichler MMag. Wolfgang Wesener CPA International Liaison: International Tax:

Mag. Martin Binder MBA Mag. Michael Binder MBA

MMag. Wolfgang Wesener CPA [email protected] Dr. Ulrike Kopp-Pichler [email protected]

Stauder Kempf Wirtschaftsprüfungs- und Steuerberatungs GmbH INNSBRUCK Wilhelm-Greil-Strasse 4/2-4 6020 Innsbruck Austria Telephone: Facsimile: E-mail: Website: Mag. Wilfried Stauder International Liaison: International Tax:

+43 (0) 512 908320 +43 (0) 512 908320 30 offi[email protected] www.stauder-kempf.at Mag. Dr. Oliver Kempf Mag. Wilfried Stauder [email protected] Mag. Dr. Oliver Kempf [email protected]

29

A

AUSTRIA (CONTINUED)

GMT+1

Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH KLAGENFURT Bahnhofstrasse 5 A-9020 Klagenfurt Austria Telephone: Facsimile: E-mail: Website:

+43 (0463) 59 25 00 +43 (0463) 59 25 00-10 offi[email protected] www.alpenadria-wp.at

Mag. Dr. Leopold Krassnig Mag. Birgit Bastirsch-Knees Mag. Peter Ebner

Mag. Sylvia Brandstätter DDr. Ulrich Krassnig LL.M.

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH LINZ Volksgartenstrasse 32 A-4020 Linz Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 502067-0 +43 (0) 502067-9100 offi[email protected] www.skz-moorestephens.at Dr. Manfred Schwarz Univ.Doz. Dr. Reinhard Schwarz Mag. Andreas Zwettler

Mag. Thomas Kallinger Mag. Erwin Katzmayr Dr. Udo Schwarz CPA International Liaison and Tax:

Dr. Manfred Schwarz [email protected]

Moore Stephens Uniconsult Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH LINZ Lastenstrasse 38 (City Tower) A-4020 Linz Austria Telephone: Facsimile: E-mail: Website:

+43 (0732) 61 50 05 +43 (0732) 61 50 05-15 [email protected] www.uniconsult.at

Mag. DDr. Herbert Helml

30

MMag. Andreas Payer

AUSTRIA (CONTINUED)

GMT+1

Moore Stephens Uniaudit Wirtschaftsprüfung GmbH SALZBURG Innsbrucker Bundesstrasse 71 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 662 82 1730 +43 (0) 662 82 1730-34 offi[email protected] www.moorestephens-uniaudit.at

MMag. Herbert Huber Mag. DDr. Herbert Helml Mag. Dr. Alfred Rumpl

Mag. Jörg Rossdorfer Mag. René Orth

Moore Stephens Uniconsult Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH SALZBURG Innsbrucker Bundesstrasse 71 A-5020 Salzburg Austria Telephone: E-mail: Website:

+43 (0) 662 82 1730 [email protected] www.uniconsult.at

MMag. Herbert Huber International Liaison: International Tax:

Mag. Alexander Wunderlich Mag. Alexander Wunderlich [email protected] MMag. Herbert Huber [email protected]

Intercons Revisions-Treuhand und Beratungsgesellschaft mbH SALZBURG Neutorstrasse 13 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 662 84 85 65–0 +43 (0) 662 84 85 65-11 [email protected] www.wt-werner.com

Mag. Dr. Peter Werner Mag. Dr. Peter Werner Wirtschaftstreuhand GmbH ALTENMARKT A 5541 Altenmarkt i. Pongau Zauchenseestr. 402 Austria Telephone: Facsimile: Website: Anneliese Toferer

+43 (06452) 6266-0 +43 (06452) 6266-23 http://www.moorestephens.at Mag. Dr. Peter Werner

31

A

AUSTRIA (CONTINUED)

GMT+1

Inter Wirtschaftsprüfungs GmbH AMSTETTEN Franz Kollmannstrasse 2/7 3300 Amstetten Austria Telephone: Facsimile: E-mail: Website: Mag. Renate Gallhofer

+43 (07472) 63322 +43 (07472) 61817 [email protected] www.interwp.com Mag. Eva Maria Kheil

Moore Stephens Uniconsult Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH RIED IM INNKREIS Bahnhofstrasse 35 A A-4910 Ried im Innkreis Austria Telephone: Facsimile: E-mail: Website: Mag. Jörg Rossdorfer Mag. Dr. Alfred Rumpl

+43 (07752) 898 89 +43 (07752) 898 89-15 [email protected] www.uniconsult.at Mag. Dr. Josef Rumpl

Moore Stephens Ehrenböck Wirtschaftsprüfung Steuerberatung GmbH NEUNKRICHEN Schwarzottstraße 2 a 2620 Neunkrichen Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 2635 90300 +43 (0) 2635 90300 - 330 [email protected] www.ehrenboeck.at

Mag. Josef Ehrenböck Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH STEYR Bahnhofstrasse 13 A-4400 Steyr Austria Telephone: Facsimile: E-mail: Website: Mag. Thomas Kallinger Mag. Erwin Katzmayr Dr. Manfred Schwarz International Liaison and Tax:

32

+43 (0) 502 062-0 +43 (0) 502 062-9100 offi[email protected] www.skz-moorestephens.at Univ.Doz. Dr. Reinhard Schwarz Dr. Udo Schwarz CPA Mag. Andreas Zwettler Dr. Manfred Schwarz [email protected]

AUSTRIA (CONTINUED)

GMT+1

B

Moore Stephens Uniconsult Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH WELS Edisonstrasse 2 A-4600 Wels Austria Telephone: Facsimile: E-mail: Website:

+43 (07242) 666 18 +43 (07242) 666 18-15 [email protected] www.uniconsult.at

Mag. Wolfgang Windischbauer

Mag. René Orth

AZERBAIJAN

GMT+4

Moore Stephens Azerbaijan Limited BAKU Mailing Address MSA 171 PO Box 450 Weybridge Surrey KT13 9GB U.K.

Hyatt Tower lll 3rd Floor 1033 Izmir Street Baku AZ 1065 Azerbaijan

Telephone: Facsimile: E-mail:

+994 (12) 490 7747/48/49 +994 (12) 490 7750 [email protected]

Hikmet Allahverdiyev International Liaison:

Yagub Aliyev Hikmet Allahverdiyev [email protected]

BAHAMAS

GMT-5

Moore Stephens Butler & Taylor NASSAU Mailing Address P.O. Box N-7777 Nassau Bahamas

29 Retirement Road Off Albury Lane Shirley Street Nassau Bahamas Telephone: Facsimile: E-mail: Website: Dayrrl R. Butler International Liaison:

A

+1 242 393 0224/7925 +1 242 393 7570 [email protected] www.butlerandtaylor.com Michael W. Taylor Michael W. Taylor [email protected]

Telex - 20416 CONCORD

33

BAHRAIN

GMT+3

Moore Stephens El Sayed El Ayouty & Co Certified Public Accountants MANAMA Mailing Address P.O. Box 11869 Manama Kingdom of Bahrain

BKIC Building 7th Floor Office No. 71 Diplomatic Area P.O. Box 11869 Kingdom of Bahrain Telephone: Facsimile: E-mail:

+973 17 531631 +973 17 531632 [email protected]

Mohammed El Shayeb International Liaison: International Liaison:

Mohamed H.S. El Ayouty (Jeddah) [email protected] Mohammed El Shayeb [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: Facsimile: E-mail: Website: M. J. Abedin Hasan Mahmood Manzoor-ul Alam International Liaison: International Liaison: International Tax:

34

+880 (2) 8629771/8612203 +880 (2) 8617681 [email protected] http://www.mjabedin.com Kamrul Abedin Harun Mahmud

Hasan Mahmood [email protected] Harun Mahmud [email protected] M. J. Abedin [email protected]

BELGIUM

GMT+1

B

Moore Stephens Verschelden ANTWERP Thonetlaan 110 B-2050 Antwerp Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 3210 9150 +32 (0) 3210 9158 [email protected] www.moorestephensverschelden.be

International Liaison:

Flip de Mey fl[email protected] Jan Bulkmans

International Tax: Office also in Mechelen

Fiduciaire Integrity S.A. BEAUFAYS (Liège Region) Voie de 1’Air Pur 17-19 4052 Beaufays Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 4 355 9700 +32 (0) 4 355 9709 [email protected] www.integrity.be Anne Sciascia Jean-Michel Collard Rosa Calla

Guy Lince Eric Nicolet Cathy Klein International Liaison:

Guy Lince [email protected]

Office also in Chaineux (Verviers Region) Moore Stephens FS Sprl BRUSSELS Blue Tower Avenue Louise 326 Box 30 B-1050 Brussels Belgium Telephone: Facsimile: E-mail: Christopher Thubron Damien Crappe Maarten De Doncker International Liaison:

International Tax:

+32 (0) 2 640 07 96 +32 (0) 2 640 53 43 [email protected] Jean-Marie Dumortier Patrick Storckel Jean-François Baguette Christopher Thubron christopher.thubron @moorestephensbrussels.com Damien Crappe damien.crappe @moorestephensbrussels.com

Tax, Accounting, Consulting, Outsourcing, General Financial Services

35

BELGIUM (CONTINUED)

GMT+1

Moore Stephens AS Sprl BRUSSELS Blue Tower Avenue Louise 326 Box 30 B-1050 Brussels Belgium Telephone: Facsimile: E-mail:

+32 (0) 2 640 07 96 +32 (0) 2 640 53 43 [email protected]

International Liaison:

Christopher Thubron christopher.thubron @moorestephensbrussels.com Jean-Marie Dumortier jean-marie.dumortier @moorestephensbrussels.com

International Liaison:

Audit Services Moore Stephens Verschelden BRUSSELS BDC/Esplanade 1/96 1020 Brussels Belgium Telephone: Facsimile: E-mail: Website: Frans Verschelden Peter Verschelden Bart Verschelden Jan Bulkmans Flip de Mey International Liaison: International Tax:

+32 (0) 2 743 40 20 +32 (0) 2 743 40 29 [email protected] www.moorestephensverschelden.be Andries Verschelden Emiel De Smedt Koen van Dorpe Frans Roosens

Frans Verschelden [email protected] Peter Meeuwssen [email protected]

Office also in Brussels North China Desk - Andries Verschelden (andries.verschelden@ moorestephens.be)

36

BELGIUM (CONTINUED)

GMT+1

B

Moore Stephens RSP CHARLEROI Rue de Bomerée, 89 B-6534 Charleroi (Gozée) Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 71 70 08 44 +32 (0) 71 70 33 41 [email protected] www.rsp.be Axel Dumont Pierre Alcover Georges Finamore

Francis Swinnen Philippe Pirlot Henri Vaesen International Liaison:

Philippe Pirlot [email protected]

Moore Stephens Verschelden GENT Deinsesteenweg 114 9031 Ghent (Drongen) Belgium Telephone: Facsimile: E-mail: Website:

+32 (0)9 221 3883 +32 (0)9 221 5838 [email protected] www.moorestephensverschelden.be

International Liaison:

Peter Verschelden (Brussels) [email protected] Robin Messiaen [email protected]

International Tax:

Offices also in Aalst, Dendermonde, Geraardsbergen and Oudenaarde Moore Stephens RSP LIÈGE Rue des Vennes, 151 B-4020 Liège Belgium Telephone: Facsimile: E-mail: Website: Francis Swinnen Philippe Pirlot Henri Vaesen International Liaison:

+32 (0) 4 252 25 42 +32 (0) 4 252 01 29 [email protected] www.rsp.be Axel Dumont Pierre Alcover Georges Finamore Francis Swinnen [email protected]

37

BELGIUM (CONTINUED)

GMT+1

Moore Stephens European Affairs Office BRUSSELS Blue Tower Avenue Louise 326 Box 30 B-1050 Brussels Belgium Telephone: Facsimile: E-mail:

+32 (0) 2 648 37 84 +32 (0) 2 640 53 43 christopher.thubron@ moorestephensbrussels.com

Christopher Thubron International Liaison:

Christopher Thubron christopher.thubron @moorestephensbrussels.com

BELIZE

GMT-6

Moore Stephens Magaña BELIZE CITY Mailing Address P.O. Box 1922 Belize City Belize

1½ Miles Northern Highway Suite 102 Belize City Belize Telephone: Facsimile: E-mail:

+501 223-2144 +501 223-2143 [email protected]

Reynaldo Magaña International Liaison and Tax:

Reynaldo Magaña [email protected]

BERMUDA

GMT-4

Moore Stephens & Company, Bermuda HAMILTON #2 Reid Street Hamilton HM11 Bermuda Telephone: Facsimile: E-mail: Claudio Satasi

38

+1 441 295-6815 +1 441 295-6101 [email protected] / [email protected] Linda Longworth

BERMUDA (CONTINUED)

GMT-4

B

Moore Stephens & Butterfield HAMILTON #2 Reid Street Hamilton HM11 Bermuda

Telephone: Facsimile: E-mail: Website:

Mailing Address Suite 600 12 Church Street Hamilton HM11 Bermuda +1 441 295-4800 +1 441 296-6717 [email protected] www.moorestephens.bm

Richard Moore Ronald Simmons International Liaison:

Simon Gallagher Michael Butler Ronald Simmons [email protected]

Hamilton Trust Company Limited International Managers Bermuda Limited HAMILTON Mailing Address Suite 600 12 Church Street Hamilton HM11 Bermuda

#2 Reid Street Hamilton HM11 Bermuda

Telephone: Facsimile: E-mail: Website:

+1 441 295-6815 +1 441 295-6101 [email protected] www.htcl.bm

Linda Longworth (Managing Director) Claudio Satasi (Director Accounting)

Elizabeth Copeland (Trust Manager)

BOLIVIA

GMT-4

Please see the correspondent firm listing

39

BRAZIL

GMT-3.5

Moore Stephens Brazil (Executive Office) SÃO PAULO Rua Laplace 96 – 10th Floor 04622-000 – São Paulo – SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (11) 5561 2230 +55 (11) 5531 6007 [email protected] www.moorestephens.com.br

Hélio Mazzi Júnior (Executive Director) Hélio Eiji Yamasaki

Jarbas Lima da Silva Sérgio Lucchesi Filho

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: Facsimile: E-mail: Website:

+55 31 3284 8955 +55 31 3284 8903 [email protected] www.moorestephens.com.br

Adelmo de Oliveira Ruy Gomes da Silva Filho José Almeida de Oliveira International Liaison: International Tax:

Marcelo Modesto Costa Pedro Batista Feliciano

Adelmo de Oliveira [email protected] Ruy Gomes da Silva Filho [email protected]

Moore Stephens Auditores E Consultores Auditing and Tax CURITIBA Rua Almirante Tamandaré, 500 Alto da XV 80045-110 – Curitiba – PR Brazil Telephone: Facsimile: E-mail: Website: José Boeing Luiz Gibur Júnior International Liaison:

40

+55 (41) 3016-8871 +55 (41) 3016-8821 [email protected] www.moorestephens.com.br Paulo Roberto Cardoso

José Boeing [email protected]

BRAZIL (CONTINUED)

GMT-3.5

B

Moore Stephens Controller Auditores S/S FORTALEZA Rua Tiburcio Cavalcante 1060 – Aldeota 60125-100 – Fortaleza – CE Brazil Telephone: Facsimile: E-mail: Website:

+55 (85) 3208-2700 +55 (85) 3208-2731 [email protected] www.moorestephens.com.br

Robinson P. Castro e Silva 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: Facsimile: E-mail: Website:

+55 (47) 3422 6474 +55 (47) 3422 6474 [email protected] www.moorestephens.com.br

Antonio Carlos Pedroso de Siqueira Hélio Eiji Yamasaki Leila Patricia Oliveira Rogério Nunes International Liaison:

Altair Gottardi Luiz W. Jung José Francisco Gesser

Luiz W. Jung [email protected]

Moore Stephens Jarbaslima Fioravanti, Puerari Auditores E Consultores S/S PORTO ALEGRE Av. Cristóvão Colombo 3084 – Cj.707 – Higienópolis 90560-002 – Porto Alegre – RS Brazil Telephone: Facsimile: E-mail: Website:

+55 (51) 3342-1003 +55 (51) 3343-3820 [email protected] www.moorestephens.com.br

Jarbas Lima da Silva Tanha Maria Lauermann Schneider Sérgio Laurimar Fioravanti Imer José Puerari International Liaison:

Ronei Xavier Janovik Carlos Alberto Santos Roberto Augusto Ayub Júlio Krzemienski Júnior

Jarbas Lima da Silva [email protected]

41

BRAZIL (CONTINUED)

GMT-3.5

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices RIBEIRÃO PRETO Av. Presidente Vargas 2001 Sala 136 14020-260 – Ribeirão Preto – SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (16) 3019 7900 +55 (16) 3019 7900 [email protected] www.moorestephens.com.br

Hélio Mazzi Júnior Hildebrando Camargo International Liaison:

Marco Antônio Olivio Palos Ricardo Aurélio Rissi Hélio Mazzi Júnior [email protected]

Moore Stephens Auditores E Consultores Auditing, Tax and Management Consultancy Offices RIO DE JANEIRO Rua Sete de setembro, 67 - Grupo 1.202 20050-005 - Rio de Janeiro - RJ Brazil Telephone: Facsimile: E-mail: Website:

+55 (21) 3553 2801 +55 (21) 3553 2807 [email protected] www.moorestephens.com.br

Luiz Sallé Karam Sérgio Lucchesi Filho Edison Pereira Lima Samuel Akira Oyadomari International Liaison: International Liaison:

42

Carlos Atushi Nakamuta Luiz Fernando Nóbrega Odair Zorzin Eloi de Siqueira

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

BRAZIL (CONTINUED)

GMT-3.5

B

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax and Management Consultancy Offices SÃO JOSÉ DO RIO PRETO Av. da Luz, Conj 4 Jd. Alto Rio Preto 15020-360 - São José do Rio Preto - SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (17) 3035 7135 +55 (17) 3035 7135 [email protected] www.moorestephens.com.br

Hélio Mazzi Júnior Hildebrando Camargo International Liaison:

Marco Antônio Olivio Palos Ricardo Aurélio Rissi Hélio Mazzi Júnior (Ribeirão Preto) [email protected]

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices SÃO PAULO Rua Laplace 96 – 10th Floor – Brooklin 04622-000 – São Paulo - SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (11) 5561 2230 +55 (11) 5531 6007 [email protected] www.moorestephens.com.br

Sérgio Lucchesi Filho Edison Pereira Lima Samuel Akira Oyadomari Carlos Atushi Nakamuta International Liaison:

Luiz Fernando Nóbrega Odair Zorzin Luiz Sallé Karam Eloi de Siqueira

Sérgio Lucchesi Filho [email protected]

BRITISH VIRGIN ISLANDS

GMT-4

Moore Stephens TORTOLA P.O. Box 3433 Palm Grove House Wickhams Cay l Road Town Tortola British Virgin Islands Telephone: Facsimile: E-mail:

+1 284 494-3503 +1 284 494-3592 [email protected]

International Liaison:

Nicholas Lane [email protected]

43

BRITISH VIRGIN ISLANDS (CONTINUED)

GMT-4

Moore Stephens International Services (BVI) Ltd TORTOLA Palm Grove House P. O. Box 3186 Wickhams Cay l Road Town Tortola British Virgin Islands Telephone: Facsimile: E-mail:

+1 284 494-3503 +1 284 494-3592 [email protected]

Nicholas Lane International Liaison:

Nicholas Lane [email protected]

BULGARIA

GMT+2

Moore Stephens OOD SOFIA 6, Trapezitsa Street Sofia 1000 Bulgaria Telephone: Facsimile: E-mail:

+359 (2) 980 51 08 +359 (2) 980 51 08 [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: Facsimile: E-mail: Website: Stefan Nenov Ivan Simov International Liaison: International Liaison: International Liaison: International Tax:

44

+359 (2) 987 53 80 +359 (2) 987 53 81 [email protected] www.msaudit.com Sonia Doikova

Stefan Nenov [email protected] Ivan Simov [email protected] Sonia Doikova [email protected] Ivan Simov [email protected]

CANADA

GMT-3.5/8

B C

MSCM LLP TORONTO 701 Evans Avenue 8th Floor Toronto Ontario M9C 1A3 Canada Telephone: Facsimile: E-mail: Website:

+1 (416) 626-6000 +1 (416) 626-8650 [email protected] www.mscm.ca Alex R. Makuz James M. Molyneux William Neff Sandra A. Solecki Rosario Suppa David C. Thorman Jeffrey D. Westcott

Jack C. Cooper David Danziger Shane Hilkowitz Brian Hochman Patricia A. Kajda Isabella Lee Jonathan Mac Neil International Liaison: International Tax Corporate: International Tax Personal:

Rosario Suppa [email protected] Rosario Suppa [email protected] Alex R. Makuz [email protected]

Dale Matheson Carr-Hilton Labonte LLP VANCOUVER Suites 1500 & 1700 1140 West Pender Street Vancouver British Columbia V6E 4G1 Canada Telephone: Facsimile: Website: James F. Carr-Hilton Robert J. Burkart Alvin F. Dale David J. Goertz Barry S. Hartley International Liaison: International Tax:

+1 (604) 687 4747 +1 (604) 689 2778 www.dmcl.ca Reginald J. LaBonte Robert J. Matheson Rakesh I. Patel Kenneth P. Chong Fred M. Yada Robert J. Burkart [email protected] Kenneth P. Chong [email protected]

45

CANADA (CONTINUED)

GMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLP PORT COQUITLAM Suite 700-2755 Longheed Highway Port Coquitlam British Columbia V3B 5Y9 Canada Telephone: Facsimile: Website:

+1 (604) 941 8266 +1 (604) 941 0971 www.dmcl.ca

Fraser G. Ross Brian A. Shaw International Liaison: International Tax:

Garson D. Lee

Fraser G. Ross [email protected] Kenneth P. Chong [email protected]

Dale Matheson Carr-Hilton Labonte LLP WHITE ROCK Suite 301 – 1656 Martin Drive White Rock British Colombia V4A 6E7 Canada Telephone: Facsimile: Website: Michael K. Braun International Liaison: International Tax:

46

+1 (604) 531 1154 +1 (604) 538 2613 www.dmcl.ca Peter J. Donaldson Peter J. Donaldson [email protected] Kenneth P. Chong [email protected]

CANADA (CONTINUED)

GMT-3.5/8

Mowbrey Gil LLP Chartered Accountants & Business Advisors EDMONTON

C

2300 CN Tower 10004 104 Avenue Edmonton Alberta T5J 0K1 Canada Telephone: Facsimile: Website: Morris B. Draper Richard A. Gil Gordon D. Hathorn Brian E. Luther International Liaison: International Tax:

+1 (780) 461 3800 +1 (780) 462 4536 www.mowbreygil.com E.T. (Terry) Mowbrey Gregory T. Mowbrey Gary B. Nathan

Gregory T. Mowbrey [email protected] Richard A. Gil [email protected]

CAYMAN ISLANDS

GMT-5

Moore Stephens Decosimo Cayman Limited GRAND CAYMAN Mailing Address P.O. Box 30316 Grand Cayman KY1-1202 Cayman Islands

Marquee Place Suite 200 430 West Bay Road Grand Cayman Cayman Islands Telephone: Facsimile: E-mail: Website: Karl J. Jordan Chris Johnson International Liaison:

CHANNEL ISLANDS

+1 345 943 2100 +1 345 943 2101 [email protected] www.decosimo.com Beth Biega

Karl J. Jordan [email protected]

GMT

See Guernsey and Jersey

47

CHILE

GMT-4

Moore Stephens Auditores Consultores Ltda. SANTIAGO Monjitas 527 Oficina 1101 Santiago P.C. 8320070 Chile Telephone: Facsimile: E-mail: Website:

+56 (2) 4768000 +56 (2) 4427714 [email protected] www.moorestephens.cl

Víctor Aguayo Henríquez International Liaison:

Luis Santander Ortíz

Víctor Aguayo Henríquez [email protected]

CHINA

GMT+8

Moore Stephens International China Limited SHANGHAI 20F Yeuda Plaza 889 899 Wanhangdu Road Jing’an District Shanghai 200042 The People’s Republic of China Telephone:

+86 (21) 5240 0780

Leon Hou Bo International Liaison:

Leon Hou Bo [email protected]

Resident China Desk Moore Stephens Hong Kong SHANGHAI Same as above Telephone:

+86 (21) 5240 0780

International Liaison:

Helen H. L. Tang (Resident - Hong Kong) [email protected]

Resident China Desk Moore Stephens Verschelden (Belgium) SHANGHAI Same as above

International Liaison:

48

Andries Verschelden (Resident - Shanghai) [email protected]

CHINA (CONTINUED)

GMT+8

Beijing Xinghua Certified Public Accountants BEIJING

C

22nd Floor North Ring Centre 18 Yu Min Road Xicheng District Beijing 100029 The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (10) 8225 0666 +86 (10) 8225 0851 [email protected] www.xhcpas.com Ms. Hu Yi Han Jingli Wu Yixin Wang Wei Liao Jianbo

Wang Quan Zhou Sun Jian Wu Shumin Tan Hongxu Chen Shenghua International Liaison:

Wang Quan Zhou [email protected]

It is in your best interest to send copies of all correspondence to Leon Hue Bo, resident MSIL representative in China (Shanghai) Offices also in: Anhui Province (Hefei), Fujian Province (Xiamen), Guangdong Province (Guangzhou, Shenzhen), Guizhou Province (Guiyang), Heilongjiang Province (Harbin), Hebei Province (Shijiazhuang), Hubei Province (Wuhan), Hunan Province (Changsha), Jilin Province (Jilin), Shaanxi Province (Xian), Shandong Province (Jinan), Shanghai Municipality, Sichuan Fuzhou Fuyun Certified Public Accountants FUZHOU 61 Medium Road No 102 Fuzhou 350005 Fujian Province The People’s Republic of China Telephone: Facsimile: E-mail: Jackie Chen Zhao Hui Chen Lieqian International Liaison and Tax:

+86 (591) 8333 0611/2, 8336 2270, 8336 2065 +86 (591) 8337 8943, 8333 0613 [email protected] Ms. O Yonghua Ying Jiande Jackie Chen Zhao Hui [email protected]

It is in your best interest to send copies of all correspondence to Leon Hou Bo, resident MSIL representative in China (Shanghai)

49

CHINA (CONTINUED)

GMT+8

Qingdao Zhenqing Certified Public Accountants QINGDAO 6F, Tianhong Mansion 169 Xianggang Zhong Road Qingdao 266071 Shandong Province The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (532) 85927171 +86 (532) 85921376 [email protected] www.chinazhenqing.com Zhang Jingzhi Zhang Zhishan Chen Shiran Chai Fangpu

Ms. Gu Xu Fen Fan Jinli Zhong Shichen Liu Jingxuan Li Qingguang International Liaison:

Ms. Gu Xu Fen [email protected]

It is in your best interest to send copies of all correspondence to Leon Hou Bo, resident MSIL representative in China (Shanghai) Offices also in: Beijing Municipality, Shanghai Municipality, Laizhou, Weifang, Zibo, Shandong Province (Jinan), Zhejiang Province (Ningbo) Shanghai Gong Zheng Certified Public Accountants SHANGHAI 1201 Zhaoyi Building 1281 Dingxi Road Changning District Shanghai 200050 The People’s Republic of China Telephone: Facsimile: E-mail: Website: Chen De Rong Ms. Gu Xiaying Zhu Weiya International Liaison:

+86 (21) 6211 3678 +86 (21) 6211 3680 [email protected] www.gzcpams.cn Fei Mingqi Chen Jian

Chen De Rong [email protected]

It is in your best interest to send copies of all correspondence to Leon Hou Bo, resident MSIL representative in China (Shanghai)

50

CHINA (CONTINUED)

GMT+8

Moore Stephens Global Link Ltd Representation Office - Non Accounting Business Business Development SHANGHAI

C

A 1704 City Center of Shanghai 200051 No. 100 Zun Yi Road Chan Ning District Shanghai People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (21) 6237 2690/2691/2880 +86 (21) 6237 0272 [email protected] www.msgl.net

Enrique Bechis (CEO)

Roberto C. Cox

COLOMBIA

GMT-5

Moore Stephens Scai S.A. BOGOTA Carrera 9 No. 80-15 Office 1003 Bogotá Colombia Telephone: Facsimile: E-mail: Website:

+57 (1) 345 6002 / (1) 255 7527 +57 (1) 702 3659 [email protected] http://colombia.moorestephens.com

Edgard Pérez Juan G. Bernal Christian Ballesteros

Yvonne Reyna Sandra Sossa

International Liaison:

Edgard Pérez [email protected] Juan G. Bernal [email protected]

International Tax:

Moore Stephens GS S.A.S. Global Transfer Pricing and Tax Solutions BOGOTA Calle 99 No. 7A-77 Of. 502 Bogotá Colombia Telephone: Facsimile: E-mail:

+57 1 691 2688 +57 1 616 1752 [email protected]

José Manuel González Garcia William Saenz Paez International Liaison: International Tax:

Yolanda Salinas

José Manuel González Garcia [email protected] Yolanda Salinas [email protected]

51

CONGO (DRC)

GMT+1

Moore Stephens IFI SPRL KINSHASA

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

COOK ISLANDS

GMT-10

Services available through Moore Stephens Hong Kong

COSTA RICA

GMT-6

Moore Stephens Guitiérrez Marin & Associates SAN JOSÉ Oficentro La Sabana Torre 6, Piso 2 San José Costa Rica Telephone: Facsimile: E-mail: Website:

+506 22 32 31 85 +506 22 91 16 48 [email protected] www.moorestephens-centroamerica.com

Mario Alberto Gutiérrez Mario Marin International Liaison:

Francisco Ovares

Mario Alberto Gutiérrez [email protected]

CROATIA

GMT+1

Moore Stephens Revidens Croatia VARAŽDIN 87 Zagrebačka 42000 Varaždin Croatia Telephone: Facsimile: E-mail: Website: Boris Klarić Zlatko Hrženjak International Liaison:

52

+385 (42) 240 004/240 005 +385 (42) 240 006 [email protected] http://www.revidens.hr Anka Dobrinić Mario Jošić Boris Klarić [email protected]

CROATIA (CONTINUED)

GMT+1

Moore Stephens Audit Zagreb ZAGREB

C

Baštijanova 52A Zagreb Croatia Telephone: Facsimile: E-mail: Website:

+385 (1) 36 67 994 +385 (1) 36 67 997 [email protected] http://www.audit.hr

Zdenko Balen International Liaison and Tax:

Zoran Vuk Zdenko Balen [email protected]

CYPRUS

GMT+2

Moore Stephens NICOSIA Mailing Address P.O. Box 24656 1302 Nicosia Cyprus

Iris Tower 6th Floor Corner Makarios Avenue & Agapinor Street Nicosia Cyprus Telephone: Facsimile: E-mail: Website: Panayiotis P. Stylianou George Stylianou International Liaison:

+357 (22) 717777 +357 (22) 717766/717744 [email protected] www.mscyprus.com Constantinos Schizas

George Stylianou [email protected]

Moore Stephens (Limassol) Limited LIMASSOL Ariel Corner 1st Floor Office 102 196 Makarios Avenue 3030 Limassol Cyprus Telephone: Facsimile: E-mail: Website: Christos Christodoulou Christos Tsissios International Liaison:

Mailing Address P.O. Box 57528 3316 Limassol Cyprus

+357 (25) 820280 +357 (25) 344237 [email protected] www.moorestephens.com.cy Pambos Efstratiou

Christos Christodoulou [email protected]

53

CZECH REPUBLIC

GMT+1

Moore Stephens, s.r.o. DOMAŽLICE Prokopa Velikého 572 34401 Domažlice Czech Republic Telephone: Facsimile: E-mail: Website:

+420 379 733 511 +420 379 733 512 [email protected] www.moorestephens.cz Jitka Fanturová V×ra Jankovcová

Miroslav Jandečka Jiří Jandečka Michal Daňsa International Liaison: International Tax:

Miroslav Jandečka [email protected] Michal Daňsa [email protected]

AV-Auditing, Spol, S.R.O. PARDUBICE Tolarova 317 533 51 Pardubice Czech Republic Telephone: Facsimile: E-mail: Website: Anežka Vojt×chová International Liaison: International Tax:

+420 466 053 814 +420 466 053 816 [email protected] www.av-auditing.cz Lenka Prokůpková Anežka Vojt×chová [email protected] Lenka Prokůpková [email protected]

Moore Stephens, s.r.o. PILSEN Na Šachtě 391 330 21 Lině Czech Republic Telephone: Facsimile: E-mail: Website:

+420 377 360 111 +420 377 360 112 [email protected] www.moorestephens.cz

Miroslav Jandečka Jiří Jandečka Michal Daňsa

Jitka Fanturová V×ra Jankovcová

International Tax:

Michal Daňsa [email protected] Miroslav Jandečka [email protected]

International Liaison:

54

CZECH REPUBLIC (CONTINUED)

GMT+1

Moore Stephens, s.r.o. PRAGUE

C

Bucharova 1314/8 158 00 Prague 13 Czech Republic Telephone: Facsimile: E-mail: Website: Miroslav Jandečka Jiří Jandečka Michal Daňsa International Liaison: International Tax:

D +420 255 708 311 +420 255 708 312 [email protected] www.moorestephens.cz Jitka Fanturová V×ra Jankovcová

Jiří Liberda [email protected] Robert Jurka [email protected]

DENMARK

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab (Administration Office) COPENHAGEN Nørre Farimagsgade 11 DK-1364 Copenhagen K Denmark Telephone: Facsimile: E-mail: Website:

+45 70 15 78 11 +45 70 15 78 12 [email protected] www.moorestephens.dk

International Liaison:

Brian Rasmussen [email protected] Ebbe Melchior [email protected]

International Tax:

55

DENMARK (CONTINUED)

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer COPENHAGEN Nørre Farimagsgade 11 DK-1364 Copenhagen K Denmark Telephone: Facsimile: E-mail: Website:

+45 70 15 78 11 +45 70 15 78 12 [email protected] www.ap.dk

Kurt Christensen Ole Alstrøm Anders Ladegaard Jan Tønnesen Carsten Johansen Ejvind Pedersen Brian Rasmussen Kasper Rabing Christensen International Liaison:

Mads Myrtue Thomsen Torben Friis Larsen Steen Drewsen Henrik Sattrup Martin Seidelin Haaning Anders Holmgaard Christiansen Michael Pedersen

Brian Rasmussen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer FARUM Farum Hovedgade 9 DK-3520 Farum Denmark Telephone: Facsimile: E-mail: Website: Bo Lysen International Liaison:

+45 44 48 07 85 +45 44 48 03 63 [email protected] www.ap.dk Claus Koskelin Brian Rasmussen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer KØGE Vordingborgvej 35 DK-4600 Køge Denmark Telephone: Facsimile: E-mail: Website: Carl-Johan Juul-Jensen Søren Nielsen International Liaison:

56

+45 70 15 78 11 +45 56 63 13 99 [email protected] www.ap.dk Brian Hildskov Hansen

Brian Rasmussen [email protected]

DENMARK (CONTINUED)

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer AARHUS

D

Olof Palmes Allé 25 A, 1. DK-8200 Aarhus N Denmark Telephone: Facsimile: E-mail: Website:

+45 72 41 08 00 +45 72 41 08 01 [email protected] www.ap.dk Lars-Ole Sørensen Peter Vinstrup Henriksen

Jesper Birn Peder Meldgaard Henning Raaby Olsen International Liaison:

Brian Rasmussen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Theill Andersen Statsautoriseret RevisionsPartnerselskab COPENHAGEN Jorcks Passage Opgang A P.O. Box 2247 DK-1019 Copenhagen K Denmark Telephone: Facsimile: E-mail: Website:

+45 33 11 02 20 +45 33 11 05 20 [email protected] www.theillandersen.dk

Claus Carlsen Michael Winther Rasmussen Steen K. Bager International Liaison:

Ove Frederiksen Søren Møller Carsten Mønster

Michael Winther Rasmussen [email protected]

57

DENMARK (CONTINUED)

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Buus Jensen Statsautoriserede revisorer COPENHAGEN Lersø Parkallé 112 DK-2100 Copenhagen Ø Denmark Telephone: Facsimile: E-mail: Website:

+45 39 29 08 00 +45 39 29 30 88 [email protected] www.buusjensen.dk

Henrik Paaske Søren Tholle Mogens Stiefler-Petersen International Liaison:

Ulrik Nørskov Arne Sørensen Lotte Nørskov

Henrik Paaske [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab THISTED Thyparken 10 DK-7700 Thisted Denmark Telephone: Facsimile: E-mail: Website: Niels Brandt Tage Gamborg Holm Stig Enevoldsen International Liaison:

+45 97 91 11 11 +45 97 91 05 71 [email protected] www.brandtrevision.dk Tom Hedegaard-Kristensen Søren Yde

Arne Nabe Poulsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab HANSTHOLM Bytorvet 34 DK-7730 Hanstholm Denmark Telephone: Facsimile: E-mail: Website: Jens Kristian Yde Tage Gamborg Holm International Liaison:

58

+45 97 96 10 55 +45 97 96 25 43 [email protected] www.brandtrevision.dk Lennart Mouritzen

Arne Nabe Poulsen [email protected]

DENMARK (CONTINUED)

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab HURUP

D

Møllevænget 17 DK-7760 Hurup Denmark Telephone: Facsimile: E-mail: Website:

+45 97 95 18 22 +45 97 95 26 80 [email protected] www.brandtrevision.dk

Jens Kristian Yde International Liaison:

Jan Østergaard Arne Nabe Poulsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab NYKØBING MORS Limfjordsvej 42 DK-7900 Nykøbing Mors Denmark Telephone: Facsimile: E-mail: Website: Anders Borg International Liaison:

+45 97 72 32 44 +45 97 72 33 12 [email protected] www.brandtrevision.dk Flemming Hansen Arne Nabe Poulsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab FJERRITSLEV Borups Allé 3 DK-9690 Fjerritslev Denmark Telephone: Facsimile: E-mail: Website:

+45 96 50 02 00 +45 96 50 02 09 [email protected] www.brandtrevision.dk

Søren Beer Møller International Liaison:

Arne Nabe Poulsen [email protected]

59

DENMARK (CONTINUED)

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab SKIVE Frugtparken 3 DK-7800 Skive Denmark Telephone: Facsimile: E-mail: Website: Johnny Østergaard International Liaison:

+45 96 83 33 33 +45 96 83 33 30 [email protected] www.brandtrevision.dk Per Bonnevie Arne Nabe Poulsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab AARHUS Katrinebjergvej 89f DK-8200 Aarhus N. Denmark Telephone: Facsimile: E-mail: Website: Arne Nabe Poulsen Tina Lene Pedersen Erik Dahl International Liaison:

+45 87 40 60 00 +45 87 40 60 01 [email protected] www.brandtrevision.dk Mogens Bohl Henrik Rysgaard Christensen

Arne Nabe Poulsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab Brandt Statsautoriseret Revisionspartnerselskab KOLDING Birkemose Allé 27, st. DK-6000 Kolding Denmark Telephone: Facsimile: E-mail: Website:

+45 76 34 40 00 +45 76 34 40 01 [email protected] www.brandtrevision.dk

Jan Knudsen International Liaison:

60

Jan Knudsen [email protected]

DENMARK (CONTINUED)

GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab Brandt Statsautoriseret Revisionspartnerselskab FREDERICIA

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Vendersgade 26, 1 DK-7000 Fredericia Denmark Telephone: Facsimile: E-mail: Website:

+45 76 34 40 05 +45 75 93 22 63 [email protected] www.brandtrevision.dk

Carsten Pedersen International Liaison:

Carsten Jensen Jan Knudsen (Kolding) [email protected]

ECUADOR

GMT-5

Moore Stephens Profile Consultores QUITO Av. Amazonas 477 y Roca Edificio Río Amazonas Piso 7 Oficina 720 Quito Ecuador Telephone: Facsimile: E-mail: Website:

+593 (2) 2506866 +593 (2) 2554656 [email protected] http://ecuador.moorestephens.com

Mauricio Durango Pérez Juan Francisco Jaramillo International Liaison: International Liaison:

Mailing Address P.O. Box 17 07 9329 Quito Ecuador

Jorge David Uribe R.

Mauricio Durango Pérez [email protected] Juan Francisco Jaramillo [email protected]

61

ECUADOR (CONTINUED)

GMT-5

Moore Stephens & Asociados CIA. LTDA. QUITO Mailing Address P.O. Box 17-07-9329 Quito Ecuador

Av. Amazonas 477 y Roca Edifico Rio Amazonas Piso 7 Oficina 714 Quito Ecuador Telephone: Facsimile: E-mail: Website:

+593 (2) 2506866 +593 (2) 2554656 [email protected] http://ecuador.moorestephens.com

Vladimir Niama International Liaison:

Vladimir Niama [email protected]

Moore Stephens & Asociados CIA. LTDA. GUAYAQUIL Av. Luis Orrantia Cornejo y Justino Cornejo Edificio Torres Atlas Piso 9, Oficina 2 Guayaquil Ecuador Telephone: Facsimile: E-mail: Website:

+593 (4) 2394785 +593 (4) 2394849 [email protected] www.moorestephens-ec.com

Vladimir Niama International Liaison: International Liaison:

Juan Francisco Jaramillo Vladimir Niama [email protected] Juan Francisco Jaramillo (Quito) [email protected]

EGYPT

GMT+2

Moore Stephens Egypt Head Office CAIRO 5 Al Ahram St., Heliopolis Heliopolis Cairo 11757 Egypt Telephone: Facsimile: E-mail: Website: Sherin Noureldin Mohamed Khaled International Liaison:

62

+20 (2) 2290 0751 - 2291 6344 +20 (2) 2415 1303 [email protected] http://egypt.moorestephens.com/ Mohamed Abdel Sattar Mohsen Hegab Sherin Noureldin [email protected]

EGYPT (CONTINUED)

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Moore Stephens Egypt Down Town Office CAIRO 8(A) Ali El Kassar Street (AlGaneina) Opera Square Cairo 111111 Egypt Telephone: Facsimile: E-mail:

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+20 (2) 2589 5547 - 2589 7579 +20 (2) 2589 7578 [email protected]

Ali Hozaien International Liaison:

Sherin Noureldin [email protected]

Moore Stephens Egypt ALEXANDRIA 196 Port Said Street - Sporting Alexandria 21321 Egypt Telephone: Facsimile: E-mail:

+20 (3) 593 1816 +20 (3) 592 1240 [email protected]

Hassan M. Zohdi International Liaison:

Sherin Noureldin [email protected]

ESTONIA

GMT+1

Please see the correspondent firm listing

FINLAND

GMT+2

Moore Stephens Rewinet OY AB TAMPERE Hämeenkatu 26 A 301 FI-33200 Tampere Finland Telephone: Facsimile: E-mail: Website: Jari Paloniemi Jukka Lahdenpää International Liaison:

+358 (3) 222 4433 +358 (3) 214 9000 jari.paloniemi@moorestephens.fi www.rewinet.fi Viekko Terho

Jari Paloniemi jari.paloniemi@moorestephens.fi

63

FINLAND (CONTINUED) Moore Stephens Rewinet OY AB HELSINKI Horsmakuja 10 01 300 Vantaa Finland Telephone: Facsimile: E-mail: Website:

+358 40 532 2054 +358 (9) 2410 772 ari.viitala@moorestephens.fi www.rewinet.fi

International Liaison:

Jari Paloniemi jari.paloniemi@moorestephens.fi

Moore Stephens Rewinet OY AB HÄMEENLINNA Vankanlähde 7 13100 Hämeenlinna Finland Telephone: Facsimile: E-mail: Website:

+358 40 736 7024 +358 3 633 7350 jari.maattanen@moorestephens.fi www.rewinet.fi

Jari Määttänen International Liaison:

Jari Paloniemi jari.paloniemi@moorestephens.fi

MS-Revisor Ltd HELSINKI Tarkk´ampujankatu 8 A 1 00150 Helsinki Finland Telephone: Facsimile: E-mail: Website:

+358 0104 702 910 +358 0104 702 919 info@ms-revisor.fi www.ms-revisor.fi

Juha Kerimaa International Liaison:

Juha Kerimaa juha.kerimaa@ms-revisor.fi

MS-Revisor Ltd Authorised Public Accountants OULU Hallituskatu 21 90100 Oulu Finland Telephone: Facsimile: E-mail: Website:

+358 0104 702 900 +358 0104 702 909 info@ms-revisor.fi www.ms-revisor.fi

Juha Kerimaa International Liaison:

64

Juha Kerimaa juha.kerimaa@ms-revisor.fi

GMT+2

FORMER YUGOSLAV REPUBLIC OF MACEDONIA

GMT+1

Moore Stephens Ltd - Skopje SKOPJE M.H.Jasmin No. 20 1000 Skopje Macedonia, Former Yugoslav Rep. Telephone: Facsimile: E-mail: Website:

+389 (2) 3 214 706 +389 (2) 3 214 707 [email protected] www.moorestephens.mk

Antonio Veljanov Goce Hristov International Liaison:

F

Marko Vasilev

Antonio Veljanov [email protected]

FRANCE

GMT+1

Group E.C.A. ECA CAMBRAI 60 Rue des Rôtisseurs 59 400 Cambrai France Telephone: Facsimile: E-mail:

+33 3 27 72 00 10 +33 3 27 72 00 11 [email protected]

Laurent Baudoin Stéphane Hachette International Liaison:

Philippe Herlem Frederic Verclytte Isabelle Roquet [email protected]

Office also in Arras Moore Stephens Casagrande CANNES - LE CANNET 12 Bd Paul Doumer 06110 Le Cannet France Telephone: Facsimile: E-mail: Website: Patrick Aumeras Bernard Casagrande International Liaison:

+33 04 92 18 61 90 +33 04 93 46 20 14 [email protected] www.ms-casagrande.com Véronique Reynaud

Patrick Aumeras [email protected]

65

FRANCE (CONTINUED)

GMT+1

Coffra PARIS 155, Boulevard Haussmann F-75008 Paris France Telephone: Facsimile: E-mail: Website:

+33 1 43 59 33 88 +33 1 45 63 93 59 [email protected] www.coffra.com Andreas Johst Christoph Schlotthauer

Kurt Schlotthauer Anthony Brandel Sylvie Patat International Liaison: International Liaison: International Tax:

Anthony Brandel [email protected] Christoph Schlotthauer [email protected] Pascal Ngatsing [email protected]

Group E.C.A. ECA VILLENEUVE-D’ASCQ 7 avenue de la Créativité 59650 Villeneuve d’ascq France

International Liaison:

Isabelle Roquet (Cambrai) [email protected]

GERMANY

GMT+1

Moore Stephens Deutschland AG Wirtschaftsprüfungsgesellschaft BERLIN Rankestrasse 21 10789 Berlin Germany Telephone: Facsimile: E-mail: Website:

+49 30 208881108 +49 30 208881175 [email protected] www.moorestephens.de

Bernd Lenzen WP/StB [email protected] Prof. Dr. Brigitte Zürn WP/StB [email protected] Carol Hasselmans WP/StB/CPA/FBIStR [email protected] Dirk-Ralf Gloger WP/StB [email protected] Katrin Schoenian WP/StB [email protected] Dr. Alexander Wünsche WP/StB [email protected]

66

Chairman, Düsseldorf Ulm Duisburg Frankfurt am Main Wuppertal Mannheim

GERMANY (CONTINUED)

GMT+1

Dipl.-Kfm. Michael Peters WP/StB Supervisory Board, Chairman, Hannover [email protected] Dipl.-Betriebswirtin Andrea Merschkötter Supervisory Board, Goslar [email protected] Rolf Rademacher WP/StB Supervisory Board, Iserlohn [email protected] Dunja Krug Alliance Management - Manager, Düsseldorf [email protected] T: +49 211 30125 253 F: +49 211 30125 199 Julia Förster Alliance Management - Assistant, Düsseldorf [email protected] T: +49 211 30125 252 F: +49 211 30125 199 Moore Stephens RBS AG Wirtschaftsprüfungsgesellschaft BERLIN Rankestrasse 21 10789 Berlin Germany Telephone: Facsimile: E-mail: Website:

+49 30 20888 1108 +49 30 20888 1175 [email protected] www.moorestephens-berlin.de

Horst Beck WP/StB Gertrud R. Bergmann WP/StB Dr. Christian Birkholz StB/RA Dirk Driesch WP/StB/CPA Dr. Peter H. Eggers WP/StB/RA Uwe Ehrsam WP/StB Dr. Thoralf Erb CEFA Ingo Fehlberg WP/StB Bert Franke WP/StB Björn Franke Klaus-Lorenz Gebhardt StB/RA Dariush Ghassemi-Moghadam RA Dirk-Ralf Gloger WP/StB Friedrich Graf von Kanitz WP/ StB/RA Udo Heckeler WP/StB Dirk Jessen WP/StB Hendrik Jung WP/StB Gregor Kunz WP/StB Dirk Lehmann StB Dierk Lemmermann WP/StB International Liaison: International Liaison:

Andreas Lichel StB Markus Morfeld WP/StB Marko Pape WP/StB Prof. Dr. Jens Poll WP/StB/RA Dr. Christoph Regierer WP/StB/RA Magdalena Riehle WP/StB Rainer Rudolph WP/StB Astrid Scharfenberg WP/StB Michael Schärtl WP/StB Dr. Jörg Schlüter WP/StB/RA Gerhard Schmitt StB/RA Susanne Schorse WP/StB/RA Dr. Reinhard Schubert WP/StB Helmut Schuhmann WP/StB Bernd Schult StB/RA Rainer Vedder WP/StB Dr. Wolfgang Wawrzinek WP/ StB/RA Rainer Weichhaus WP/StB Dr. Jost Wiechmann WP/StB/RA

Prof. Dr. Jens Poll WP/StB/RA [email protected] Ingo Fehlberg WP/StB [email protected]

Offices also in Dresden, Greifswald, Cologne, Leipzig and Potsdam

67

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GERMANY (CONTINUED)

GMT+1

Mader & Peters GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft BIELEFELD Alfred-Bozi-Strasse 12 D-33602 Bielefeld Germany Telephone: Facsimile: E-mail: Website:

+49 521 98241 0 +49 521 98241 29 [email protected] www.mader-peters.de

Andreas Mader WP/StB/RA International Liaison:

Dipl.-Kfm. Michael Peters WP/StB

Andreas Mader WP/StB/RA [email protected]

Moore Stephens AuditTeam AG Wirtschaftsprüfungsgesellschaft DORTMUND Lissaboner Allee 1 44269 Dortmund Germany Telephone: Facsimile: E-mail: Website:

+49 231 5411 308 +49 231 5411 355 [email protected] www.husemannpartner.de

Thomas Wember WP/StB Winfried Tillmann WP/StB Friedhelm Weber WP/StB International Liaison: International Liaison: International Tax Corporate: International Tax Personal: Office also in Cologne

68

Holger Witteler WP/StB Stefan Thissen WP/StB

Thomas Wember WP/StB [email protected] Stefan Thissen WP/StB [email protected] Winfried Tillmann WP/StB [email protected] Friedhelm Weber WP/StB [email protected]

GERMANY (CONTINUED)

GMT+1

Moore Stephens Rhein-Emscher GmbH Wirtschaftsprüfungsgesellschaft DUISBURG Kuhlenwall 20 47051 Duisburg Germany Telephone: Facsimile: E-mail: Website:

+49 203 29506 70 +49 203 29506 611 [email protected] www.rhein-emscher.de

Dr. Heinz D. Müller WP/StB Hubert H. Storms WP/StB/CPA/ FBIStR Jochen König RA/WP/StB Heribert Klein WP/StB Bernhard Luyken StB

International Liaison: International Liaison: International Tax Corporate: International Tax Corporate: International Tax Personal: International Tax Personal:

G

Dr. Alexander Wolff WP/StB Ralf Haberle RA/FAHaGesR Prof. Dr. Axel Beranek StB Carol Hasselmans WP/StB/CPA/ FBIStR Christoph Real RA/FAHaGesR/ FAStR

Carol Hasselmans WP/StB/CPA/FBIStR [email protected] Hubert H. Storms WP/StB/CPA/FBIStR [email protected] Jochen König RA/WP/StB [email protected] Carol Hasselmans WP/StB/CPA/FBIStR [email protected] Carol Hasselmans WP/StB/CPA/FBIStR [email protected] Prof. Dr. Axel Beranek StB [email protected]

Office also in Potsdam Moore Stephens Düsseldorf AG Wirtschaftsprüfungsgesellschaft DÜSSELDORF Ratinger Strasse 25 40213 Düsseldorf Germany Telephone: Facsimile: E-mail: Website:

+49 211 30125 0 +49 211 30125 199 [email protected] www.wirtschaftspruefung.com

Wolfgang Alfter WP/StB Stephan Imkamp WP/StB Peter Haeb WP/StB International Liaison: International Tax: International Tax: International Tax:

Bernd Lenzen WP/StB Dr. Hans-Gerd Stüttgen WP/StB Wolfram Wagner WP/StB

Bernd Lenzen WP/StB [email protected] Peter Haeb WP/StB [email protected] Marc Sarburg [email protected] Dr. Hans-Gerd Stüttgen WP/StB [email protected]

Offices also in Solingen and Langenfeld

69

GERMANY (CONTINUED)

GMT+1

Moore Stephens Frankfurt AG Wirtschaftsprüfungsgesellschaft FRANKFURT AM MAIN Gervinusstr.15 60322 Frankfurt am Main Germany Telephone: Facsimile: E-mail: Website:

+49 69 272206 93 +49 69 272207 26 [email protected] www.moorestephensfrankfurt.de

Dirk-Ralf Gloger WP/StB International Liaison and Tax: International Liaison and Tax:

Prof. Dr. Thomas Olbrich WP/StB Dirk-Ralf Gloger WP/StB [email protected] Prof. Dr. Thomas Olbrich WP/StB [email protected]

Dr. Muth & Co. GmbH Wirtschaftsprüfungsgesellschaft FULDA Klosterweg 3 D-36039 Fulda Germany Telephone: Facsimile: E-mail: Website:

+49 661 9736 0 +49 661 7436 3 [email protected] www.muth-partner.de Josef Weiss Kurt Abert Christoph Gerk Dr. Matthias Freund

Dr. Erich Muth Stefan Hartung Wolfgang Sauer Dr. Christian Jutzi International Liaison: International Liaison: International Tax:

Josef Weiss [email protected] Kurt Abert [email protected] Ralf Kammer [email protected]

Offices also in Erfurt and Würzburg

70

GERMANY (CONTINUED)

GMT+1

Alff-Eickhoff GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft GOSLAR Oberer Triftweg 27 38640 Goslar Germany Telephone: Facsimile: E-mail:

+49 5321 3425 0 +49 5321 3425 28 [email protected]

Dipl.-Kfm. Florian Alff

International Liaison: International Tax:

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Dipl.-Betriebswirtin Andrea Merschkötter Dipl.-Kfm. Florian Alff [email protected] Dipl.-Betriebswirtin Andrea Merschkötter [email protected]

Moore Stephens Turnbull & Irrgang GmbH Wirtschaftsprüfungsgesellschaft HAMBURG - CITY Bleichenbrücke 9 20354 Hamburg Germany Telephone: Facsimile: E-mail: Website:

+49 40 3560 0414 +49 40 3560 0445 [email protected] www.moorestephens-hamburg.de

Astrid Scharfenberg WP/StB Dipl.-Kfm. Uwe Gärtner WP/StB Dipl.-Kfm. Ingo Wapelhorst WP/ StB International Liaison and Tax: International Liaison and Tax:

Dr. Oliver Welp Dipl.-Kfm. Holger Zimmermann vBP/StB

Dipl.-Kfm. Ingo Wapelhorst WP/StB [email protected] Dipl.-Kfm. Uwe Gärtner WP/StB [email protected]

Office also in Ahrensburg Peters & Partner GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft HANNOVER Seelhorststr. 44 30175 Hannover Germany Telephone: Facsimile: E-mail: Website:

+49 511 85030267 +49 511 819067 [email protected] www.mader-peters.de

Andreas Mader WP/StB/RA International Liaison:

Dipl.-Kfm. Michael Peters WP/StB

Dipl.-Kfm. Michael Peters WP/StB [email protected]

71

GERMANY (CONTINUED)

GMT+1

Moore Stephens Naust AG Wirtschaftsprüfungsgesellschaft ISERLOHN Lange Strasse 19 58636 Iserlohn Germany Telephone: Facsimile: E-mail: Website:

+49 2371 7746700 +49 2371 774630 [email protected] www.nausthunecke.de

Rolf Rademacher WP/StB Bernhard Widmann RA/StB Ralf Kaufmann WP/StB International Liaison: International Liaison:

Dominik Spielmann WP/StB Michael Orban WP/StB/CPA

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

Moore Stephens Karlsruhe GmbH Wirtschaftsprüfungsgesellschaft KARLSRUHE Zur Giesserei 16 76227 Karlsruhe Germany Telephone: Facsimile: E-mail: Website: Olaf Meyer WP International Liaison and Tax: International Liaison and Tax:

72

+49 721 98175 0 +49 721 98175 50 [email protected] www.dhmp.de Ulrich Freudel WP/StB Olaf Meyer WP [email protected] Ulrich Freudel WP/StB [email protected]

GERMANY (CONTINUED)

GMT+1

Moore Stephens Ludewig AG Wirtschaftsprüfungsgesellschaft KASSEL Friedrichsstrasse 11 34117 Kassel Germany Telephone: Facsimile: E-mail: Website:

+49 561 70002 0 +49 561 70002 90 [email protected] www.ludewig-sozien.de

Prof. Dr. Thomas Olbrich WP/StB Fritz Güntzler WP/StB Prof. Dr. Uwe Lauerwald WP/StB International Liaison and Tax: International Liaison and Tax: International Liaison and Tax:

G

Burkhard Muster WP/StB Thomas Werner StB

Prof. Dr. Thomas Olbrich WP/StB [email protected] Thomas Werner StB [email protected] Prof. Dr. Uwe Lauerwald WP/StB [email protected]

Moore Stephens Koblenz GmbH Wirtschaftsprüfungsgesellschaft KOBLENZ Rudolf-Virchow-Strasse 11 56073 Koblenz Germany Telephone: Facsimile: E-mail: Website: Günter Hilger WP/StB Ralph Neumann WP/StB International Liaison: International Tax:

+49 261 92162 0 +49 261 92162 29 [email protected] www.hilger-neumann.de Heinz-Wilhelm Ollefs WP/StB

Günter Hilger WP/StB [email protected] Ralph Neumann WP/StB [email protected]

Office also in Andernach

73

GERMANY (CONTINUED)

GMT+1

Moore Stephens Treuhand Kurpfalz GmbH Wirtschaftsprüfungsgesellschaft Steurberatungsgesellschaft MANNHEIM Rennershofstrasse 8 68163 Mannheim Germany Telephone: Facsimile: E-mail: Website:

+49 621 42508 80 +49 621 42508 50 [email protected] www.moorestephenstreuhandkurpfalz.de

Dr. Alexander Wünsche WP/StB Matthias Ritzi WP/StB International Liaison and Tax:

Pius Rohr StB Stefan Hambsch WP/StB

Dr. Alexander Wünsche WP/StB [email protected]

Office also in Heppenheim Moore Stephens KPWT AG Wirtschaftsprüfungsgesellschaft MUNICH Lindwurmstrasse 114 80337 Munich Germany Telephone: Facsimile: E-mail: Website: Josef Ecker Norbert Ecker Michael Fey Harald Fröschl Dr. Volker Frühling Peter Leicht Thomas Ostermeier Franz Pfaffeneder Bernhard Rau Hans-Peter Scharl International Liaison: International Tax:

+49 (0)89 747240 0 +49 (0)89 747240 40 [email protected] www.mskpwt.de Albert Schick Georg Stahleder Anton Stockinger Silvia Thole Karl Unterforsthuber Stephan Wagner Bernhard Wenzl Thomas Zeilhofer Tobias Zerbe Thomas Ziegler Dr. Volker Frühling [email protected] Thomas Ziegler [email protected]

Offices also in Augsburg, Eggenfelden, Landshut, Passau, Regensburg and Straubing

74

GERMANY (CONTINUED)

GMT+1

Moore Stephens Nürnberg GmbH Wirtschaftsprüfungsgesellschaft NÜRNBERG Thomas-Mann-Strasse 59 90471 Nürnberg Germany Telephone: Facsimile: E-mail: Website: Dr. Thomas Fürst Jürgen Schiele Frank Blacha International Liaison: International Tax:

+49 911 8609 05 +49 911 8609 444 [email protected] www.fuerst-beratung.de

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Rudolf Kettel Bernd Rabanus Heiko Priester Frank Blacha [email protected] Rudolf Kettel [email protected]

Offices also in Erlangen, Gera and Rothenburg ob der Tauber Moore Stephens Osnabrück AG Wirtschaftsprüfungsgesellschaft OSNABRÜCK Lengericher Landstr. 34 49078 Osnabrück Germany Telephone: Facsimile: E-mail: Website:

+49 541 4046 00 +49 541 4046 040 [email protected] www.moorestephens-osnabrueck.de

Dipl.-Kfm. Ulrich Böttinger WP/ Dipl.-Kfm. Detlef Neureiter WP/ StB StB Dipl.-Kfm. Michael Borkel WP/StB Dipl.-Kfm. Margarete Ollmann StB’in Dipl.-Btw. Karl-Heinz Herden StB Dipl.-Kfm. Thomas Laute WP/StB Dr. Ralf Güstel WP/StB International Liaison: International Liaison: International Tax Corporate: International Tax Corporate: International Tax Personal: International Tax Personal:

Dipl.-Kfm. Ulrich Böttinger WP/StB [email protected] Dipl.-Kfm. Thomas Laute WP/StB [email protected] Dipl.-Kfm. Ulrich Böttinger WP/StB [email protected] Dipl.-Kfm. Markus Fischer WP/StB markus.fi[email protected] Rechtsanwalt Alexander Morich [email protected] Dipl.Kffrau Estela Resag StB [email protected]

75

GERMANY (CONTINUED)

GMT+1

Moore Stephens ICR Interconsult und Revision GmbH Wirtschaftsprüfungsgesellschaft STUTTGART Tuebinger Strasse 7 70178 Stuttgart Germany Telephone: Facsimile: E-mail:

+49 711 6643150 +49 711 6643090 [email protected]

Hans-Georg Köhler International Liaison:

Stefan Wilpert Hans-Georg Köhler [email protected]

Moore Stephens Ulm AG Wirtschaftsprüfungsgesellschaft ULM Schulze-Delitzsch-Weg 16 89079 Ulm Germany Telephone: Facsimile: E-mail: Website:

+49 731 4095 45 +49 731 4095 60 [email protected] www.horntreuhand.de

Prof. Dr. Brigitte Zürn WP/StB Herbert Volz WP/StB International Liaison:

76

Herbert Bader vBP/StB Thomas Saulich WP/StB

Herbert Bader vBP/StB [email protected]

GERMANY (CONTINUED)

GMT+1

Rinke Treuhand GmbH / Moore Stephens Wuppertal GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft WUPPERTAL Wall 39 42103 Wuppertal Germany Telephone: Facsimile: E-mail: Website:

+49 202 2496 400 +49 202 2496 410 [email protected] www.rinke.de

Peter Krämer WP/StB Andreas Niemeyer WP/StB Eberhard Exner WP/StB Thomas Reiss-Schmidt WP/StB Katrin Schoenian WP/StB Dr. Jörg Steckhan WP/StB/RA Peter Temmert WP/StB International Liaison: International Liaison: International Tax:

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Anke Jagau StB/RA Thomas Pintzke StB Helmut Kusber StB Susanne Schäfer StB Stephan Schmacks StB Rolf Baumgarten StB

Andreas Niemeyer WP/StB [email protected] Katrin Schoenian WP/StB [email protected] Stephan Schmacks StB [email protected]

Offices also in Essen and Riesa

GIBRALTAR

GMT+1

Moore Stephens GIBRALTAR Suite 5 Watergardens Block 4 Waterport P.O. Box 743 Gibraltar Telephone: Facsimile: E-mail: Website:

+350 200 74518 +350 200 70189 [email protected] www.moorestephens.gi

Cindy Glasby International Liaison:

Cindy Glasby [email protected]

Cindy Glasby - Notary Public 20060398

77

GREECE

GMT+2

Moore Stephens Chartered Accountants S.A. PIRAEUS Mailing Address P.O. Box 80 132 GR-185 10 Piraeus Greece

93 Akti Miaouli GR-185 38 Piraeus Greece Telephone: Facsimile: E-mail: Website:

+30 (210) 429 0620-5 +30 (210) 429 0375 [email protected] www.moorestephens.gr

Costas Constantinou Stylianos Kourtellas Dimitrios Taliakos George Christodoulou Panayiotis Hatziantonoglou International Liaison and Tax:

Dionisis Galanis Nikos Karaolis Diamantis Diamantaras Panayiotis Varelas Dimitrios Paterakis (Consultant)

Damianos Constantinou [email protected]

M.S. Accounting Services S.A. PIRAEUS Mailing Address P.O. Box 80 170 Gr-185 10 Piraeus Greece

93 Akti Miaouli GR-185 38 Piraeus Greece Telephone: Facsimile: E-mail: Website:

+30 (210) 429 0617-8 +30 (210) 429 0375 [email protected] www.moorestephens.gr

Chrysostomos Chrysostomou Giannis Flegas Vasiliki Sklavounou Eleni Zoubateou International Liaison:

78

Theodore Hioutakos Demetris Voulgaris Maria Kapnides Georgia Damigou

Damianos Constantinou [email protected]

GUATEMALA

GMT-6

Moore Stephens OS, S.C. GUATEMALA CITY 6a avenida 6-63 zona 10 Edificio Sixtino Oficina 1203 Guatemala Telephone: Facsimile: E-mail: Website:

+502 22 689700 +502 22 697169 [email protected] http://www.moorestephens.com.gt

Luis E. Orellana Ninrod Sazo Ruiz International Liaison and Tax:

G H

Gabriela Orellana de Santos

Luis E. Orellana [email protected]

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: Facsimile: E-mail: Website:

+44 (01481) 721769 +44 (01481) 724657 [email protected] www.moorestephens-guernsey.com

Lance Spurrier International Liaison:

Lance Spurrier [email protected]

HONDURAS

GMT-6

Moore Stephens Baggia Y Asociados TEGUCIGALPA Colonia El Prado 1er Calle No. 147 Tegucigalpa M.D.C. Honduras Telephone: Facsimile: E-mail: Website: Douglas Baggia Patricia Baggia International Liaison:

+504 2239 4795 +504 2231 0932 [email protected] www.moorestephenshn.com Magda Leticia Godoy

Douglas Baggia [email protected]

79

HONDURAS (CONTINUED)

GMT-6

Moore Stephens Baggia Y Asociados SAN PEDRO SULA Edificio FIDE Segundo Nivel Colonia El Pedregal San Pedro Sula Cortes Honduras Telephone: Facsimile: E-mail: Website: Douglas Baggia International Liaison:

+504 2509 2498 +504 2566 2658 [email protected] www.moorestephenshn.com Magda Leticia Godoy Douglas Baggia [email protected]

HONG KONG

GMT+8

Moore Stephens HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website: James T. Fulton Daniel C.K. Kwan Helen H. L. Tang International Liaison and Tax: International Liaison:

+852 2375 3180 +852 2375 3828 [email protected] www.ms.com.hk Rudolf K.M. Leung Michelle M.Y. Chu Ida Y.M. Law James T. Fulton [email protected] Helen H. L. Tang [email protected]

Moore Stephens Associates Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website: James T. Fulton

80

+852 2375 3180 +852 2375 3828 [email protected] www.ms.com.hk Helen H. L. Tang

HONG KONG (CONTINUED)

GMT+8

Moore Stephens China Services Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail:

+852 2375 3180 +852 2375 3828 [email protected]

James T. Fulton Daniel C.K. Kwan International Liaison:

H

Helen H. L. Tang Rudolf K.M. Leung James T. Fulton [email protected]

HUNGARY

GMT+1

Moore Stephens Kft BUDAPEST Szépvölgyi út 6 H-1025 Budapest Hungary Telephone: Facsimile: E-mail:

+36 (1) 326 0234, 326 0261, 887 4789 +36 (1) 326 0886, 326 0985 [email protected]

Gyuláné Bojtos WP/StB Peter Suri WP/StB International Liaison: International Liaison: International Liaison:

Nóra Maár WP/StB

Gyuláné Bojtos WP/StB [email protected] Peter Suri WP/StB [email protected] Nóra Maár WP/StB [email protected]

For Hungarian, English and German language enquiries Moore Stephens Hunaudit 2000 KFT BUDAPEST Szépvölgyi út 6 H-1025 Budapest Hungary Telephone: Facsimile: E-mail: Website:

+36 (1) 326 0234, 889 2420, 889 2421 +36 (1) 326 0886 [email protected] 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: Facsimile: E-mail: Website:

+36 (20) 77 55 900 +36 (1) 471 9779 [email protected] www.hezicomp.hu

Imre Herczeg International Liaison:

Zoltán Herczeg Imre Herczeg [email protected]

For English language enquiries K-E-S Audit BUDAPEST Báthori u. 20. III/1 1054 Budapest Hungary Telephone: Facsimile: E-mail: Website:

+36 (1) 474 0105 +36 (1) 269 3147 [email protected] www.kesaudit.hu

Anna Kéri International Liaison:

Dr. Dezsö Sugár Dr. Dezsö Sugár [email protected]

Moore Stephens Wagner KFT KOMÁROM Erdélyi utca 4 H-2900 Komárom Hungary Telephone: Facsimile: E-mail: Website:

+36 (34) 540-770 +36 (34) 540-779 [email protected] www.moorestephens.co.hu

Vilmos Wagner International Liaison:

Vilmos Wagner [email protected]

For English and German language enquiries. Offices also in Budapest and Győr

ICELAND

GMT

Services available through Jan Tønnesen ([email protected]), Moore Stephens Danmark, Copenhagen, Denmark

82

INDIA

GMT+5.5

Khandelwal Jain & Co AURANGABAD First Floor, City Pride Building Mondha Naka Signal Jalna Road Aurangabad 431 001 India Telephone: Facsimile: E-mail: Website:

+91 (240) 2331967/2323318 +91 (240) 2354844 [email protected] www.kjco.net

H

G. M. Bothara

I

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. BANGALORE No. 887, 4th Cross 7th / 11th Main HAL 2nd Stage Bangalore - 560 008 Karnataka India Telephone: Facsimile: E-mail: Website:

+91 (80) 42444999 +91 (80) 42444900 [email protected] www.varmaandvarma.com

Cherian K. Baby Georgy Mathew

R. Kesavadas K. P. Srinivas

Ray & Ray BANGALORE T-1, Third Floor Mangalam Chambers 25, K.H. Road Bangalore - 560 027 India Telephone: E-mail: Website:

+91 (080) 41221758 (tel/fax) [email protected] www.raynray.net/

M. Kishore (Partner in Charge) Khandelwal Jain & Co CHANDIGARH 2372 - Sector 22C Chandigarh 160 022 Punjab India Telephone: E-mail: Website:

+91 (172) 5092122/5092135 [email protected] www.kjco.net

Yogesh Bharati

83

INDIA (CONTINUED)

GMT+5.5

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: Facsimile: E-mail: Website:

+91 (44) 24452239/24423496/24454234 +91 (44) 24454234 [email protected] www.varmaandvarma.com

K. M. Sukumaran

P. R. Prasanna Varma

Ray & Ray CHENNAI 14/C 399, 46th Street 9th Avenue, Ashok Nagar Chennai - 600 083 India Telephone: Facsimile: E-mail: Website:

+91 (044) 23718961 +91 (044) 23713030 [email protected] www.raynray.net/

V. Raman (Partner in Charge) 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: E-mail: Website: P. G. Sushilkumar

84

+91 (40) 255625660/255628081 [email protected] www.varmaandvarma.com

INDIA (CONTINUED)

GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KANNUR Fort Road Kannur 670 001 Kerala India Telephone: Facsimile: E-mail: Website: R. Raghupathy

+91 (497) 2701304/2709346 +91 (497) 2709346 [email protected] www.varmaandvarma.com Prasanth D. Pai

I

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOCHI (Head Office) Sriniketan Nettepadam Road PB No. 2350 Kochi 682 016, Kerala India Telephone: Facsimile: E-mail: Website:

+91 (484) 2377066/2376323/2375129 +91 (484) 2376046 [email protected] www.varmaandvarma.com

Venugopal C. Govind R. Rajasekharan Vivek Krishna Govind V. Sathyanarayanan

Vijay Narayan Govind Radhesh L. Bhat K Gopi

International Liaison:

Venugopal C. Govind [email protected] Cherian K. Baby [email protected]

International Tax:

Alternative e-mail address: [email protected]

85

INDIA (CONTINUED)

GMT+5.5

Ray & Ray Head Office KOLKATA 6 Church Lane 4th Floor Kolkata 700 001 India Telephone: Facsimile: E-mail: Website:

+91 (033) 22489861/22438562/22309584 +91 (033) 22480547 [email protected] www.raynray.net Anil Verma Anil Karnik Arvind Yennemadi Kandarp Shah Antaryami Roy M. Kishore V. Raman

Robin N. Roy Barun Kumar Ghosh Abhijit Neogi Kaustuv Kumar Ghosh Amitava Chowdhury A. K. Sharma Samir Manocha International Liaison: International Tax:

Robin N. Roy [email protected] Barun Kumar Ghosh [email protected]

Alternative e-mail address: [email protected]. Cables: ASSURE, CALCUTTA Ray & Ray KOLKATA - CITY 53D, Mirza Ghalib Street 3rd Floor Kolkata - 700 016 India Telephone: E-mail: Website:

+91 (033) 4064 8107/8108/8109 [email protected] www.raynray.net

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: E-mail: Website: S. Raghunandan

86

+91 (495) 2306353/2300056 [email protected] www.varmaandvarma.com

INDIA (CONTINUED)

GMT+5.5

Khandelwal Jain & Co MUMBAI 6-B, Pil Court 6th Floor 111, Maharashi Karve Road Churchgate Mumbai 400 020 India Telephone: Facsimile: E-mail: Website:

+91 (22) 43115000 +91 (22) 43115050 [email protected] www.kjco.net

International Liaison and Tax:

I

Pankaj Jain Sunil Nahta Narendra Jain Shivratan Agarwal

I. C. Jain Shailesh Shah S. K. Jain J. S. Bhatnagar

Pankaj Jain [email protected]

Alternative e-mail address: [email protected] Ray & Ray MUMBAI G-2, Ramakrishna 11, Happy Home Society Off Nehru Road Vile Parle (East) Mumbai - 400 057 India Telephone: Facsimile: E-mail: Website:

+91 (022) 26146080/26150621 +91 (022) 26131586 [email protected] www.raynray.net

Ray & Ray MUMBAI - CITY 11, Central Bank Building 4th Floor Mahatma Gandhi Road, Fort Mumbai - 400 023 India Telephone:

+91 (022) 22652842/22626206

Anil Karnik (Partner in Charge)

87

INDIA (CONTINUED) Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. MUMBAI Service Industrial Unit No. 108 ‘B’ Wing, 1st Floor, Classique Centre 26 Mahal Industrial Estate Off Mahakali Caves Road, Andheri (E) Mumbai-400 093, Maharashtra India Telephone: E-mail: Website:

+91 (022) 26879464 [email protected] www.varmaandvarma.com

V. Sathyanarayanan Ray & Ray NEW DELHI 205 Ansal Bhawan 2nd Floor 16 Kasturba Gandhi Marg New Delhi 110 001 India Telephone: Facsimile: E-mail: Website:

+91 (011) 23705415/23705416 +91 (011) 23705428 [email protected] www.raynray.net/

A. K. Sharma (Partner in Charge) Khandelwal Jain & Co NEW DELHI 221 Hans Bhawan Bahadur Shah Zafar Marg New Delhi 110 002 India Telephone: Facsimile: E-mail: Website: Akash Shinghal

88

+91 (11) 23378795/23370091 +91 (11) 23378794 [email protected] www.kjco.net

GMT+5.5

INDIA (CONTINUED)

GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THIRUVANANTHAPURAM KGWS-12, Kowdíar Gardens Golf Links Road Kowdiar, PO Thiruvananthapuram 695 003 Kerala India Telephone: Facsimile: E-mail: Website:

+91 (471) 2435344/2435345 +91 (471) 2435345 [email protected] www.varmaandvarma.com

I

C.G. Pankajakshan Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THRISSUR Marath Lane M.G. Road Thrissur 680 001 Kerala India Telephone: E-mail: Website:

+91 (487) 2335347/2335394/2322889 [email protected] www.varmaandvarma.com

C. Pankajakshan

P Harikrishnanunny

Ray & Ray TIRUNELVELI Plot No. E-53, Shifa Golden City Near IRT Polytechnic Konganthanparai Tirunelveli - 627 007 India E-mail: Website:

[email protected] www.raynray.net

Khandelwal Jain & Co VISAKHAPATNAM Plot No 134, Sector-5 1-95-11, MVP Colony Visakhapatnam - 530 017 India Telephone: E-mail: Website:

+91 (891) 2531184 [email protected] www.kjco.net

P. V. P. Kesavasarma

89

INDONESIA

GMT+7

Mulyamin Sensi Suryanto JAKARTA Intiland Tower 7th Floor Jl. Jend. Sudirman Kav. 32 Jakarta 10220 Indonesia Telephone: Facsimile: E-mail:

+62 (21) 570-8111/572-2735 +62 (21) 570-8012/572-2737 [email protected]

Eddy Setiawan International Liaison:

Herjanto Lutanto Herjanto Lutanto [email protected]

Moore Stephens Consulting JAKARTA Intiland Tower 7th Floor Jl. Jend. Sudirman Kav. 32 Jakarta 10220 Indonesia Telephone: Facsimile: E-mail:

+62 (21) 57905590/5707216/5722735 +62 (21) 57905595/5708012/5722737 [email protected]

Aulia Wirawan International Liaison:

Ferdinand L. Tobing Herjanto Lutanto [email protected]

IRAN

GMT+3.5

Moore Stephens Hajiran Audit and Management Services Firm TEHRAN Suite 8 Mirdamad Blvd. West Rudbar Ave. Khosravani St. No. 4, 2nd Floor Tehran 1968653951 Iran Telephone: Facsimile: E-mail: Website: Sassan Emad Dadras Razmik Nazarian International Liaison:

90

+98 (0) 21 22925851-2 +98 (0) 21 22925853 [email protected] www.moorestephens-me.com Behrooz Amouhashem

Sassan Emad Dadras [email protected]

IRELAND

GMT

Moore Stephens Nathans Chartered Accountants & Registered Auditors DUBLIN Ulysses House Foley Street Dublin 1 Ireland Telephone: Facsimile: E-mail: Website: Mark Barrett John Callaghan International Liaison: International Tax:

+353 (0) 1 888 1004 +353 (0) 1 888 1005 [email protected] www.moorestephensnathans.com Diarmuid P. O’Connell Andrew P. Quinn

I

Andrew P. Quinn [email protected] Mark Barrett [email protected]

Moore Stephens Nathans Chartered Accountants & Registered Auditors CORK 83 South Mall Cork Ireland Telephone: Facsimile: E-mail: Website: Carl J. Dillon Trevor P. Leacy Eoin Lehane International Liaison: International Tax:

+353 (0) 21 427 5176 +353 (0) 21 427 7305 [email protected] www.moorestephensnathans.com Michael J. Mullins Edmund Murphy Gerard M. Quinn Carl J. Dillon [email protected] Mark Barrett [email protected]

91

IRELAND (CONTINUED)

GMT

Moore Stephens Patrick McNamara Accountants & Business Advisors LIMERICK Pamdohlen House Dooradoyle Road Limerick Ireland Telephone: Facsimile: E-mail: Website: Harry McNamara Adrian McKenna International Liaison: International Tax:

+353 (061) 229666 +353 (061) 302144 [email protected] www.mspatrickmcnamara.ie Maurice T. Lenihan Brendan McCarthy Maurice T. Lenihan [email protected] Fintan Shine [email protected]

ISLE OF MAN

GMT

Moore Stephens Chartered Accountants ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website:

+44 (01624) 662020 +44 (01624) 662430 [email protected] www.msiom.im

Clive Dixon International Liaison:

Clive Dixon [email protected]

Moore Stephens Consulting Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Dawn Webb Anthony Cashen

92

+44 (01624) 662020 +44 (01624) 662430 [email protected] www.mscl.im Anthony Seymour Ayuk Ntuiabane

ISLE OF MAN (CONTINUED)

GMT

Moore Stephens Crew Benefits Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Anthony Seymour

+44 (01624) 662020 +44 (01624) 662430 [email protected] www.mscb.im Bransom Bean

I

Moore Stephens Financial Services Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Anthony Seymour Mike Buffini

+44 (01624) 662020 +44 (01624) 662430 [email protected] www.msfs.im Paul Morter Scott Trimble

Moore Stephens Retirement Solutions Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Anthony Seymour Paul Morter

+44 (01624) 697240 +44 (01624) 662430 [email protected] www.msrs.im Brian Bodell Scott Trimble

93

ISLE OF MAN (CONTINUED)

GMT

Moore Stephens Trust Company Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website:

+44 (01624) 662020 +44 (01624) 662430 [email protected] www.mstc.im Ayuk Ntuiabane Scott Trimble

Clive Dixon Anthony Cashen Anthony Seymour

ISRAEL

GMT+2

Lion, Orlitzky & Co. Certified Public Accountants TEL AVIV B.S.R. Tower 2 Ben Gurion 1 Bnai Brak 51201 Israel Telephone: Facsimile: E-mail: Website: Moshe Lion Ofer Orlitzky Amnon Argaman Moshe Gelblum Shai Nissan Kobi Zalicha International Liaison and Tax: Office also in Jerusalem

94

+972 (3) 6155155 +972 (3) 6155150 [email protected] www.lionorl.co.il Elad Meiri David Goldberg Itzhak Shtalberg Galit Ben-Shoham Nir Gimpelvich Aviel Gilad Amnon Argaman [email protected]

ITALY

GMT+1

Moore Stephens Italia National Umbrella MILAN Via E. De Amicis, 53 20123 Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 58118927 +39 (02) 58109988 [email protected] www.moorestephensitalia.it

Franco Marchini [email protected] Marco G. Troiani [email protected] Paolo Borghi [email protected]

Chairman

I

Moore Stephens Concorde S.r.l. MILAN Via Cosimo Del Fante 16 20122 Milan Italy Telephone: Facsimile: E-mail: Website: Giuseppe A. Barranco Mario A. Barranco

International Liaison:

+39 (02) 58310284 +39 (02) 58310285 [email protected] www.barranco.it Stefano Sammartino Oliviero Mazza (Internal Audit Consultant) Giuseppe A. Barranco [email protected]

Auditing firm - Member of Moore Stephens Italia Services available in Bari, Bologna, Cagliari, Firenze, Napoli and Torino through Milan. E-mail: [email protected]. Website: www. barranco.it

95

ITALY (CONTINUED)

GMT+1

TickMark S.p.A. MILAN Via Revere, 16 20123 Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 435 10726 +39 (02) 439 11619 [email protected] www.tickmark.it

Lelio Bigogno International Liaison:

Lelio Bigogno [email protected]

Auditing firm - Member of Moore Stephens Italia Offices also in Bergamo, Novara and Turin Moore Stephens Concorde S.r.l. ROME Via Ezio 24 00192 Rome Italy Telephone: Facsimile: E-mail: Website:

+39 (06) 3208552 +39 (06) 3210206 [email protected] www.barranco.it

International Liaison:

Giuseppe A. Barranco (Milan) [email protected]

Auditing firm - Member of Moore Stephens Italia TickMark S.p.A. ROME Viale delle Milizie, 12 00192 Rome Italy Telephone: E-mail:

+39 06 323 0602 [email protected]

Marco Livio International Liaison: International Tax:

Marco Livio [email protected] Pietro Mastrapasqua [email protected]

Tax and auditing firm, international tax, tax litigation, corporate tax services Member of Moore Stephens Italia

96

ITALY (CONTINUED)

GMT+1

Axis S.r.l. REGGIO EMILIA Via Gutenberg 3 42124 Reggio Emilia Italy Telephone: Facsimile: E-mail: Website:

+39 (0522) 232110 +39 (0522) 271337 [email protected] www.axisnet.it

Franco Marchini Andrea Redeghieri International Liaison: International Liaison:

Andrea De Marchi Andrea Angeli

I

Franco Marchini [email protected] Andrea De Marchi [email protected]

Auditing firm - Member of Moore Stephens Italia Prauditing S.r.l. VERONA Circonvallazione Alfredo Oriani, 2 37122 Verona Italy Telephone: Facsimile: E-mail: Website:

+39 (045) 8000365 +39 (045) 590290 [email protected] www.prauditing.it

International Liaison:

Marco G. Troiani [email protected] Carlo Boyancé [email protected]

International Liaison:

Auditing firm - Member of Moore Stephens Italia Prauditing S.r.l. VICENZA Contrà Porti, 16 36100 Vicenza Italy Telephone: Facsimile: E-mail: Website:

+39 (0444) 237845 +39 (0444) 237851 [email protected] www.prauditing.it

International Liaison:

Marco G. Troiani [email protected] Carlo Boyancé [email protected]

International Liaison:

Auditing firm - Member of Moore Stephens Italia

97

ITALY (CONTINUED)

GMT+1

Studio Palma Debernardi Borghi E Associati MILAN Via E. De Amicis, 53 20123 Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 58118927 +39 (02) 58109988 [email protected] www.studiopdb.com Fabrizio Pellizzone Luca De Pascale

Filippo Palma Luca Debernardi Paolo Borghi International Liaison and Tax: International Liaison and Tax:

Fabrizio Pellizzone [email protected] Paolo Borghi [email protected]

Tax and accounting firm, corporate law services, tax litigation Member of Moore Stephens Italia Moore Stephens Consulting Institutional and Corporate Advisors MILAN Via Cosimo del Fante, 16 20122 Milan Italy Telephone: Facsimile: E-mail:

+39 (02) 583 03520 +39 (02) 583 10285 [email protected] Alberto M. Barranco Francesca Marenco Prof. Piergiorgio Valente

Giuseppe A. Barranco Mario Nola Giuseppe Scammacca International Liaison: International Tax Corporate:

Giuseppe A. Barranco [email protected] Prof. Piergiorgio Valente [email protected]

Management consulting firm Offices and services available in Rome

98

ITALY (CONTINUED)

GMT+1

Moore Stephens Sicilia MESSINA Via Centonze, 154 98123 Messina Italy Telephone: Facsimile: E-mail: Website:

+39 (090) 715058 +39 (090) 6412259 [email protected] www.moorestephenssicilia.com Mauro Piccolo Alfonso Trignano

Vincenzo Trignano Franco Pullia Antonio Barbagallo International Liaison:

I Vincenzo Trignano [email protected]

Tax and accounting firm Bureau Plattner BOLZANO Via Leonardo da Vinci, 12 39100 Bolzano Italy Telephone: Facsimile: E-mail: Website: Norbert Plattner Teo Urban Obletter Hermann Steiner Hugo Perathoner International Liaison: International Liaison:

+39 (0471) 222500 +39 (0471) 222800 [email protected] www.bureauplattner.com Peter Karl Plattner David Feichter Armin Hilpold

Peter Karl Plattner [email protected] Hugo Perathoner [email protected]

99

JAPAN

GMT+9

Seishin & Co. TOKYO Marunouchi-Mitsui Building 2nd Floor 2-2-2, Marunouchi Chiyoda-ku Tokyo 100-0005 Japan Telephone: Facsimile: E-mail: Website: Nobuyuki Ishiwata Hiroshi Nishimura Kenjiro Nakane Mika Yoshihara Shinpei Takasago Junko Takahashi International Liaison: International Tax:

+81 (03) 5218 7016 +81 (03) 5218 7020 [email protected] www.seishin.or.jp Motoko Ebine Takahiro Mabuchi Koji Ikeda Keisuke Umezawa Kazuhiko Udagawa

Nobuyuki Ishiwata [email protected] Mika Yoshihara [email protected]

JERSEY

GMT

Moore Stephens JERSEY First Island House Peter Street St. Helier Jersey JE2 4SP Channel Islands Telephone: Facsimile: E-mail: Website: Clive Barton Dermot Boylan David Green Adrian Moll Kathy Gillen International Liaison and Tax:

100

Mailing Address P.O. Box 236 Jersey JE4 8SG Channel Islands +44 (01534) 880088 +44 (01534) 880099 [email protected] www.moorestephens-jersey.com Nick Solt Phillip Callow Brona Lambert Stephen Milsom (Consultant)

Clive Barton [email protected]

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: Facsimile: E-mail: Website:

+44 (0)1534 723341 +44 (0)1534 769817 [email protected] www.moorestephens-jersey.com

Fred Cottignies Michael Norem

Clive Barton David Green

J

Moore Stephens Fund Administration Limited JERSEY P O Box 236 First Island House Peter Street St. Helier Jersey, JE4 8SG Channel Islands Telephone: Facsimile: E-mail: Website:

+44 (01534) 880088 +44 (01534) 880099 [email protected] www.moorestephens-jersey.com

Adrian Moll Clive Barton

Nick Solt

JORDAN

GMT+2

Khleif & Samman AMMAN Mailing Address P.O. Box 830430 Amman 11183 Jordan

Qattan Commercial Center Abdallah Ghosheh St. 7th Circle Amman Jordan Telephone: Facsimile: E-mail: Website: Adnan Khleif Nadia Stephan International Liaison and Tax:

+962 (6) 5833240/1/2 +962 (6) 5833230 [email protected] www.moorestephens-jo.com Rami Samman Mazen Shaker Adnan Khleif [email protected]

101

KAZAKHSTAN

GMT+6

Alliance Audit co ALMATY office 901 19, Al-Farabi avenue “Nurly Tau” 2b Almaty 050059 Kazakhstan Telephone: Facsimile: E-mail: Website:

+7 (727) 266 99 04 +7 (727) 266 99 05 [email protected] www.allianceaudit.kz

Vasily Nikitin Serik Kozhikenov International Liaison: International Tax:

Aidar Aitov

Vasily Nikitin [email protected] Serik Kozhikenov [email protected]

KOREA

GMT+9

Samhwa Accounting Corporation SEOUL 4th Floor Hyunjook Bldg 832 - 41, Yuksam-dong Kangnam-ku Seoul South Korea Telephone: Facsimile: E-mail:

+82 (2) 554 6960/1/2 +82 (2) 554 6963 [email protected]

Kook-Hee Lee Sung-Chul Hwang International Liaison and Tax:

Chong-Dae Lee Choon-Sung Kim Kook-Hee Lee [email protected]

LATVIA

GMT+3

Moore Stephens (Riga) Limited RIGA 13, Araishu Street Riga LV 1006 Latvia Telephone: Facsimile: E-mail:

+371 6 7541222 +371 6 7555691 [email protected]

Board Member:

Viktorija Usovicha [email protected] Viktorija Usovicha [email protected]

International Liaison:

102

LEBANON

GMT+2

Moore Stephens Tabbal BEIRUT Mailing Address P. O. Box 11-9750 Riad El Solh Beirut 1107 2290 Lebanon

Victoria Tower Building 4th Floor Corniche du Fleuve Beirut Lebanon Telephone: Facsimile: E-mail: Website:

+961 (1) 424 624/424 724/424 824 +961 (1) 424 924 [email protected] www.moorestephens-me.com

Aziz Tabbal International Liaison and Tax:

Aziz Tabbal [email protected]

LIECHTENSTEIN

GMT+1

Please see the correspondent firm listing

LITHUANIA

GMT+2

UAB Moore Stephens Vilnius VILNIUS J. Kubiliaus Str.6 LT-08234 Vilnius Lithuania Telephone: Facsimile: E-mail: Website:

+370 (5) 268 59 29 +370 (5) 268 59 30 [email protected] www.moorestephens.lt

Danguté Pranckéniené International Liaison:

Danguté Pranckéniené [email protected]

103

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LUXEMBOURG

GMT+1

Moore Stephens S.à.r.l. LUXEMBOURG 16 Allée Marconi B.P. 260 2012 Luxembourg Telephone: Facsimile: E-mail: Website:

+352 26 44 03 65 +352 45 31 47 [email protected] www.moore-stephens.lu

Luc Braun Evelyne Guillaume International Liaison: International Tax:

Simon Gallagher

Luc Braun [email protected] Evelyne Guillaume [email protected]

Moore Stephens Audit S.à.r.l. LUXEMBOURG 43, bd. du Prince Henri 1724 Luxembourg Telephone: Facsimile: E-mail: Website: Horst Schneider International Liaison:

+352 26 86 59-1 +352 26 86 59 99 [email protected] www.moore-stephens-audit.lu Raphael Loschetter Horst Schneider [email protected]

MACEDONIA, FYRO See Former Yugoslav Republic of Macedonia

104

GMT+1

MALAYSIA

GMT+8

Moore Stephens Malaysia KUALA LUMPUR A-37-1 Level 37 Menara UOA Bangsar No. 5 Jalan Bangsar Utama 1 59000 Kuala Lumpur Malaysia Telephone: Facsimile: E-mail: Website:

+60 (03) 2302 1888 +60 (03) 2302 1999 [email protected] www.moorestephens.com.my

Chong Tet On Eddy K. C. Chong International Liaison: International Tax:

Au Tai Wee Bala Krishnaan Ponniah Eddy K. C. Chong [email protected] Soh Eng Hooi [email protected]

L

Moore Stephens AC KUALA LUMPUR

M

A-37-1 Level 37 Menara UOA Bangsar No. 5 Jalan Bangsar Utama 1 59000 Kuala Lumpur Malaysia Telephone: Facsimile: E-mail: Website:

+60 (03) 2302 1888 +60 (03) 2302 1999 [email protected] www.moorestephens.com.my

Peter Fong Eddy K. C. Chong Stephen Wan Au Tai Wee Soh Eng Hooi (Executive Director) Andy Lee Kong Weng International Liaison: International Tax:

Eddy K. C. Chong [email protected] Soh Eng Hooi [email protected]

Offices also in Penang and Kemaman Affiliated offices in Johor Bahru, Kuching and Miri

105

MALAYSIA (CONTINUED)

GMT+8

Moore Stephens International Financial Offshore Centre LABUAN 1st Floor, U0510 Lazenda Commercial Centre Phase II Jalan Tun Mustapha 87000 F.T. Labuan Malaysia Telephone: Facsimile: E-mail:

+60 (087) 480 800/480 422 +60 (087) 425 563 [email protected]

Eddy K. C. Chong International Liaison:

Eddy K. C. Chong [email protected]

MALTA

GMT+1

R S Attard - Moore Stephens Malta MARSA 46, Timber Wharf Marsa MRS 1442 Malta G.C. Telephone: Facsimile: E-mail: Website:

+356 21 233664/21 220354 +356 21 230445 [email protected] www.moorestephens.com.mt

Helen Meli Attard International Liaison and Tax:

Helen Meli Attard [email protected]

MAURITIUS

GMT+4

Moore Stephens PORT LOUIS 6th Floor Newton Tower 22, Sir William Newton Street Port Louis Republic of Mauritius Telephone: Facsimile: E-mail: Website: Arvin Rogbeer Ghanshyam Hurry Ravindra Ramphul International Liaison and Tax:

106

+230 211 6535/0021/7484 +230 211 6964 [email protected] www.moorestephens.mu Rubeenna Rogbeer Dharmraj Busgeeth

Arvin Rogbeer [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: Facsimile: E-mail:

+52 (55) 5575-1094/4000 (ext. 2057) +52 (55) 5575-1094 [email protected]

Socorro Jacobo (Executive Director) Javier De Los Santos y Cía., S.C CIUDAD VICTORIA Lauro Aguirre Nte. 214 Centro Cd. Victoria Tamps. 87000 Mexico Telephone: Facsimile: E-mail: Website:

M +52 (834) 318-5816 +52 (834) 318-5817 [email protected] www.jsc.com.mx

Javier De los Santos Fraga Javier De los Santos Valero International Liaison: International Tax: International Tax:

José Ventura De los Santos Valero Gerardo De los Santos Valero

Javier De los Santos Fraga [email protected] Javier De los Santos Valero [email protected] Eduardo Moreno Rodriguez [email protected]

Javier De Los Santos y Cía., S.C. REYNOSA Francisco I. Madero 540 L-7 Col. Del Prado Reynosa Tamps. 88500 Mexico Telephone: Facsimile: E-mail:

+52 (899) 922-1693 +52 (899) 930-1600 [email protected]

International Liaison:

Javier De los Santos Fraga [email protected]

107

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: Facsimile: E-mail:

+52 (312) 330-4647 +52 (312) 314-2994 [email protected]

Héctor Brambila Espinosa Héctor Brambila Cortés International Liaison and Tax:

Alejandro Camarena Berra Gabriela Llanes Delgado

Héctor Brambila Espinosa [email protected]

Alberto Tapia Contadores Públicos, S.C. GUADALAJARA Av. Américas 1320 Fracc. Altamira Zapopan Jal. 45160 Mexico Telephone: Facsimile: E-mail:

+52 (33) 3656-2211 +52 (33) 3656-3366 [email protected]

Alberto Tapia Venegas Héctor Eguiarte Martinez International Liaison: International Tax:

Alberto Tapia Reynoso

Alberto Tapia Venegas [email protected] Alberto Tapia Reynoso [email protected]

Sotomayor Elías, S.C. HERMOSILLO Blvd. Navarrete 76-1 Col. Valle Escondido Hermosillo Son., 83207 Mexico Telephone: Facsimile: E-mail: Website:

+52 (662) 108-2740 +52 (662) 108-2744 [email protected] www.sotomayorelias.com.mx

Rodrigo Sotomayor Elías Rodrigo Sotomayor González International Liaison:

108

Jorge Francisco Navarro Rosales

Rodrigo Sotomayor González [email protected]

MEXICO (CONTINUED)

GMT-6/7

Peón De Regil, Vega y Asociados S.C.P. MÉRIDA Calle 56 No. 366 entre 37 y 39 Col. Centro Mérida Yuc., 97000 Mexico Telephone: Facsimile: E-mail: Website:

+52 (999) 927-2422/2656/9660 +52 (999) 927-4449 [email protected] www.peonderegilvega.com

Álvaro Peón de Regil Roberto Vega Carrillo International Liaison and Tax:

Daniel Oscar Echeverría Arceo

Roberto Vega Carrillo [email protected]

Moore Stephens De Anda, Turati y Cía., S.C. MEXICO CITY

M

Bosque de Duraznos Núm 61 Piso 9 Col. Bosques de las Lomas Mexico D.F. 11700 Mexico Telephone: Facsimile: E-mail: Website:

+52 (55) 5245-1005 +52 (55) 5245-1327 [email protected] www.msdat.com.mx

José Antonio De Anda Turati International Liaison and Tax:

José De Anda Sánchez

José Antonio De Anda Turati [email protected]

Guerrero, Sánchez y Compañía, S.C. QUERÉTARO Circuito Jardín Núm. 3 Planta Alta Col. Álamos 3ra. Sección Querétaro Qro. 76160 Mexico Telephone: Facsimile: E-mail: Website:

+52 (442) 245-1409 +52 (442) 245-1389 [email protected] www.guerrerosanchez.com.mx

Javier Guerrero Marín

Jorge Sánchez Salazar

International Liaison:

Javier Guerrero Marín [email protected] Jorge Sánchez Salazar [email protected]

International Tax:

109

MEXICO (CONTINUED)

GMT-6/7

Del Barrio y Cía., S.C. MEXICO CITY Providencia 1250 Col. Del Valle México D.F., 03100 Mexico Telephone: E-mail: Website:

+52 (55) 5575-4000 [email protected] www.delbarrioycia.com

Armando Del Barrio Alba José Moreno Ramírez International Liaison:

Luis González Ortega

Armando Del Barrio Alba [email protected]

Moore Stephens Orozco Medina, S.C. MEXICO CITY Gabriel Mancera 1041 Col. del Valle México D.F., 03100 Mexico Telephone: Facsimile: Website:

+52 (55) 3687-2700 +52 (55) 5575-7008 www.oma.com.mx

Martín Felipe Domínguez Pulido Miguel Ángel Orozco Medina Víctor Manuel Rodriguez Arias Eduardo Pérez Armienta Ismael González Aceves Noel Huerta Hernández Juan Gerardo Martínez Santillán International Liaison: International Tax:

Miguel Ángel Orozco Medina [email protected] Eduardo Pérez Armienta [email protected]

Gabriel Montiel, Olmedo y Cía., S.C. PUEBLA Calle 7 Sur Núm. 4503 Altos Col. Gabriel Pastor Puebla Pue. 72420 Mexico Telephone: Facsimile: E-mail: Website:

+52 (222) 237-8544 +52 (222) 868-5988 [email protected] www.gmoconsulting.com

Gabriel Montiel Morales (Managing Partner) Genaro Vergara Ruíz International Liaison and Tax:

110

Azucena Montiel Morales

Gabriel Montiel Morales [email protected]

MEXICO (CONTINUED)

GMT-6/7

Juan Antonio Cedillo y Cía., S.C. MONTERREY Vicente Ferrara 112 Col. Parque Obispado Monterrey N.L., 64060 Mexico Telephone: Facsimile: E-mail: Website:

+52 (81) 8346-0314/0681 +52 (81) 8347-6878 [email protected] http://www.jacr.com.mx/default.htm

Juan Antonio Cedillo Ríos (Chairman and Senior Partner) International Liaison and Tax:

Mauricio Guzmán González (Managing Partner)

Mauricio Guzmán González [email protected]

Juan Antonio Cedillo y Cía., S.C. SALTILLO

M

Nayarit 956-C Col. República Ote. Saltillo Coah., 25280 Mexico Telephone: Facsimile: E-mail:

+52 (844) 416-2990 +52 (844) 416-2031 [email protected]

Mario Eloy Gutiérrez Castillo (Partner in Charge) Juan Antonio Cedillo y Cía., S.C. PIEDRAS NEGRAS Juárez 113 Ote. Zona Centro Piedras Negras Coah., 26000 Mexico Telephone: Facsimile: E-mail:

+52 (878) 782-5090/3312 +52 (878) 782-4100 [email protected]

Sergio Montes Cárdenas (Partner in Charge)

111

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: Facsimile: E-mail: Website:

+52 (444) 144-1000 +52 (444) 144-1004 [email protected] www.msc.com.mx

Marcelo De los Santos Anaya International Liaison and Tax:

Carlos De los Santos Anaya

Marcelo De los Santos Anaya [email protected]

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: Facsimile: E-mail: Website:

+52 (449) 914-3474 +52 (449) 914-8864 [email protected] www.msc.com.mx

Marcelo De los Santos Anaya (Partner in Charge)

MONACO

GMT+1

Moore Stephens Services S.A.M. MONACO L’Estoril Bloc C 31, Avenue Princesse Grace Monte Carlo MC98000 Monaco Telephone: Facsimile: E-mail: Website: Phillip A. Evans Patricia Osborne International Liaison: International Tax:

112

+377 93.10.41.21 +377 93.25.62.70 [email protected] www.moorestephensmonaco.com Andrew Gallagher

Patricia Osborne [email protected] Phillip A. Evans [email protected]

MOROCCO

GMT

Moore Stephens Bernossi TANGIER Residence “Paradise A” 4 Rue Abdellah Habti 90 000 Tangier Morocco Telephone: Facsimile: E-mail: Website:

+212 (5) 39 32 32 18 +212 (5) 39 32 33 23 [email protected] www.msbernossi.ma

Abdellatif Bernossi Karim Benchoubane

Kouds Bernossi

International Liaison and Tax:

Abdellatif Bernossi [email protected]

Moore Stephens Casablanca CASABLANCA 34, Rue d’Azilal Casablanca Morocco Telephone: Facsimile: E-mail:

M N

+212 (5) 22 30 09 80 +212 (5) 22 30 72 89 [email protected]

Tajeddine Cherradi International Liaison:

Tajeddine Cherradi [email protected]

NETHERLANDS

GMT+1

Moore Stephens MSN B.V. Registeraccountants and Taxlawyers AMSTERDAM - AIRPORT Aalsmeerderweg 600-602 1437 EJ Rozenburg The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (20) 6533666 +31 (20) 6533555 [email protected] www.moorestephens.nl

Edwin P.H. van Ravenswoud International Liaison: International Tax:

Robert C.W. van Loo

Edwin P.H. van Ravenswoud [email protected] Robert C.W. van Loo [email protected]

113

NETHERLANDS (CONTINUED)

GMT+1

Moore Stephens MSN B.V. Registeraccountants and Taxlawyers AMSTERDAM - CITY Johannes Vermeerstraat 43 1071 DL Amsterdam The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (20) 6584680 +31 (20) 6533555 [email protected] www.moorestephens.nl

Edwin P.H. van Ravenswoud International Liaison: International Tax:

Robert C.W. van Loo

Edwin P.H. van Ravenswoud [email protected] Robert C.W. van Loo [email protected]

Moore Stephens MSN B.V. Registeraccountants and Taxlawyers MIJDRECHT - AMSTERDAM AREA Mailing Address P.O. Box 156 3640 AD Mijdrecht The Netherlands

Communicatieweg 3 3641 SG Mijdrecht The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (297) 519400 +31 (297) 519444 [email protected] www.moorestephens.nl

Robert C.W. van Loo International Liaison: International Tax:

Jan Th. M. van Schie Jan Th. M. van Schie [email protected] Robert C.W. van Loo [email protected]

Covering the ‘Utrecht’ area Moore Stephens Witlox Van den Boomen B.V. EINDHOVEN Mailing Address P.O. Box 120 5580 AC Waalre The Netherlands

Eindhovenseweg 126 5582 HW Waalre The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (40) 2215805 +31 (40) 2212135 [email protected] www.wvdb.nl

International Liaison:

Huub Mullenders [email protected] William de Wijs [email protected] Paul de Bie [email protected] Mark Geerets [email protected]

International Liaison: International Tax: International Tax:

114

NETHERLANDS (CONTINUED)

GMT+1

Moore Stephens Witlox Van den Boomen B.V. ROSMALEN / DEN BOSCH Burgemeester Burgerslaan 42 5245 NH Rosmalen The Netherlands

Mailing Address P.O. Box 402 5240 WB Rosmalen The Netherlands

Telephone: Facsimile:

+31 (73) 5287777 +31 (73) 5287788

International Liaison:

Huub Mullenders [email protected] William de Wijs [email protected] Paul de Bie [email protected] Mark Geerets [email protected]

International Liaison: International Tax: International Tax:

Moore Stephens Witlox Van den Boomen B.V. TILBURG Saal van Zwanenbergweg 3 5026 RM Tilburg The Netherlands Telephone: Facsimile:

+31 (13) 58009595 +31 (13) 58009596

International Liaison:

Huub Mullenders [email protected] William de Wijs [email protected] Paul de Bie [email protected] Mark Geerets [email protected]

International Liaison: International Tax: International Tax:

Mailing Address P.O. Box 505 5240 WB Tillburg The Netherlands

115

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NETHERLANDS (CONTINUED)

GMT+1

Moore Stephens Rotterdam B.V. Part of DRV Accountants en Belastingadviseurs ROTTERDAM Mailing Address P.O. Box 8541 3009 AM Rotterdam The Netherlands

Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: Facsimile: E-mail: Website: Richard den Bouw Gerben Maarleveld International Liaison: International Tax:

+31 (10) 421 1589 +31 (10) 421 0350 [email protected] www.moorestephensrotterdam.nl Loek Vergeer

Richard den Bouw [email protected] Gerben Maarleveld [email protected]

Offices also in Bergen op Zoom, Breda, Goes, Hellevoetsluis, Middelburg, Oud-Beijerland, Roosendaal, Rotterdam, Sliedrecht, Terneuzen and Zierikzee Moore Stephens Rotterdam B.V. Part of DRV Accountants en Belastingadviseurs BREDA - SOUTH WEST AREA Mailing Address P.O. Box 5678 4801 EB Breda The Netherlands

Cosunpark 20 4814 ND Breda The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (76) 5233033 +31 (76) 5233030 [email protected] www.drv.nl

Frank van den Broek Moore Stephens Rotterdam B.V. Part of DRV Accountants en Belastingadviseurs GOES - PORT OF VLISSINGEN AREA Mailing Address P.O. Box 117 4460 AC Goes The Netherlands

Stationspark 51 4462 DZ Goes The Netherlands Telephone: Facsimile: E-mail: Website: Manfred Zurhorst

116

+31 (113) 200 900 +31 (113) 221 941 [email protected] www.drv.nl

NETHERLANDS (CONTINUED)

GMT+1

DRV Corporate Finance B.V. ROTTERDAM Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (0)10 251 8087 +31 (0)10 421 0350 [email protected] www.drvcf.nl

Marco du Pré Corporate Finance Advisor: International Liaison:

Marco du Pré [email protected] Marco du Pré [email protected]

Moore Stephens Meeuwsen Ten Hoopen B.V. ALMERE Mailing Address P.O. Box 2179 8203 AD Leylstad The Netherlands

Spoordreef 25-27 1315 GK Almere The Netherlands Telephone: Facsimile: Website: Aswin Frenay Holger Buch International Liaison: International Tax:

+31 (0)320 232 435 +31 (0)320 221 808 www.mth.nl Otto Brands

Holger Buch [email protected] Ronald van den Brink [email protected]

Offices in Almere, Amersfoort/Hoevelaken, Assen, Baarn, Barneveld, Bussum, Emmeloord, Epe, Heerde, Hilversum, Lelystad, Meppel, Putten, Steenwijk, Veenendaal and Zeist. Moore Stephens Meeuwsen Ten Hoopen B.V. AMERSFOORT / HOEVELAKEN - CENTRAL AREA P.O. Box 651 3800 AR Amersfoort The Netherlands Telephone: Facsimile: Website: Carel van Eijs

+31 (0)33 258 0330 +31 (0)33 258 0833 www.mth.nl Ronald van den Brink

117

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NETHERLANDS (CONTINUED)

GMT+1

Moore Stephens Meeuwsen Ten Hoopen B.V. BUSSUM - AMSTERDAM AREA Bussummergrindweg 1 1406 NZ Bussum The Netherlands Telephone: Facsimile: Website:

+31 (0)35 69 14 676 +31 (0)35 69 35 996 www.mth.nl

Sjoerd Riedstra

Eduard van den Bout

Moore Stephens Meeuwsen Ten Hoopen B.V. MEPPEL - NORTHERN AREA Blankensteijn 260 7943 PG Meppel The Netherlands Telephone: Facsimile: Website:

+31 (0)522 232 435 +31 (0)522 262 606 www.mth.nl

Peter E. Houtkamp

Olaf ten Hoopen

Meeuwsen Ten Hoopen Corporate Finance B.V. BAARN Lt Gen van Heutszlaan 10 3743 JN Baarn The Netherlands. Telephone: Facsimile: Website:

+31 (0)35 526 2264 +31 (0)35 524 0949 www.mth.nl

Erik-Jan Hennis International Liaison:

Erik-Jan Hennis [email protected]

NETHERLANDS ANTILLES

GMT-4

Moore Stephens Witlox Van den Boomen B.V. CURAÇAO International Trade Center Pareraweg 45 P.O. Box 4914 Curaçao Netherlands Antilles Telephone: Facsimile: Huub Mullenders International Liaison: International Tax:

+599 94343500 +599 94343533 Paul de Bie Huub Mullenders [email protected] Paul de Bie [email protected]

Contact should be made through Moore Stephens Witlox N.V. in the Netherlands.

118

NEW ZEALAND

GMT+12

Markhams Auckland AUCKLAND Level 10, 203 Queen Street Auckland 1010 New Zealand Telephone: Facsimile: E-mail: Website:

+64 9 309 6011 +64 9 366 0261 [email protected] www.markhams.co.nz John Teague Tarsha Hazleman Rob Hargrave (Associate) Jess Gilmour

Atul Mehta Sam Bassett Craig Hemphill Kiran Bhikha Dennis Munn International Liaison: International Tax:

Mailing Address PO Box 2194 Auckland 1140 New Zealand

Atul Mehta [email protected] Sam Bassett [email protected]

Markhams Christchurch Limited CHRISTCHURCH Mailing Address PO Box 13 104 Christchurch 8141 New Zealand

116 Marshland Road Shirley Christchurch 8061 New Zealand Telephone: Facsimile: E-mail: Website:

N

+64 (3) 379 6710 +64 (3) 379 6754 [email protected] www.markhams.co.nz

Paul Rickerby (Managing Director) Andrew Brady Belinda Canton Graeme Rhodes Richard Ineson International Liaison: International Tax:

Paul Rickerby [email protected] Belinda Canton [email protected]

119

NEW ZEALAND (CONTINUED)

GMT+12

Markhams Clarke Craw Limited DUNEDIN 2 Clark Street Dunedin 9016 New Zealand Telephone: Facsimile: E-mail: Website:

Mailing Address PO Box 919 Dunedin 9054 New Zealand +64 (3) 477 0032 +64 (3) 477 0098 [email protected] www.markhams.co.nz Barry Clarke (Consultant) Daniel Piebenga (Associate) Mark Dalloway (Associate)

David Russell Barry O’Donnell Gavin Craw Denise Gow International Liaison and Tax:

David Russell [email protected]

Markhams Hawkes Bay Limited HASTINGS Mailing Address PO Box 40 Hastings 4156 Hawkes Bay New Zealand

405n King Street Hastings 4122 Hawkes Bay New Zealand Telephone: Facsimile: E-mail: Website:

+64 6 873 0355 +64 6 876 0478 [email protected] www.markhams.co.nz

Dan Druzianic Gwen Rurawhe International Liaison: International Tax:

Hamish Pringle Barry Rosenberg Dan Druzianic [email protected] Gwen Rurawhe [email protected]

Markhams Wairarapa Limited MASTERTON Mailing Address PO Box 190 Masterton 5840 Wairarapa New Zealand

40 Perry Street Masterton 5810 Wairarapa New Zealand Telephone: Facsimile: E-mail: Website: Russell Stewart Sharon Parker International Liaison and Tax:

120

+64 (6) 377 4139 +64 (6) 378 8260 [email protected] www.markhams.co.nz Alistair McLennan Mike Flower Russell Stewart [email protected]

NEW ZEALAND (CONTINUED)

GMT+12

Markhams Wanganui Limited WANGANUI 249 Wicksteed Street Wanganui 4500 New Zealand Telephone: Facsimile: E-mail: Website:

Mailing Address PO Box 4088 Wanganui 4541 New Zealand +64 (6) 349 0888 +64 (6) 349 0879 [email protected] www.markhams.co.nz

Warwyck Dewe Jeff Whitlock International Liaison and Tax:

Nicola Gibbons James Bowen (Associate) Jeff Whitlock [email protected]

Markhams Wellington WELLINGTON Mailing Address PO Box 2399 Wellington 4875 New Zealand

Level 11, Sovereign House 34-42 Manners Street Wellington 6011 New Zealand Telephone: Facsimile: E-mail: Website:

+64 (4) 472 4815 +64 (4) 473 7011 [email protected] www.markhams.co.nz

Bruce Stormer International Liaison and Tax:

Peter Smith Bruce Stormer [email protected]

Markhams Miller Dean Audit WELLINGTON Mailing Address PO Box 24324, Manners Street Wellington 6142 New Zealand

Level 5, 203-209 Willis Street, Wellington 6011 New Zealand

Telephone: Facsimile: E-mail: Peter Smith International Liaison:

+64 (4) 910 1093 +64 (4) 384 3381 [email protected] John Little Peter Smith [email protected]

121

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NICARAGUA

GMT-6

Moore Stephens NC & A MANAGUA Marseillaise 1c Sur 2c Este Casa 351 Los Robles Managua Nicaragua Telephone: Facsimile: E-mail:

+505 2278-1921 / 2270-9708 +505 2278-1921 [email protected]

F. Noel Cruz Julio C. Fonseca International Liaison: International Liaison: International Tax:

Mayela C. Cruz

F. Noel Cruz [email protected] Mayela C. Cruz [email protected] Julio C. Fonseca [email protected]

NORWAY

GMT+1

Moore Stephens Norway DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.moorestephens.no

International Liaison and Tax:

Kåre Kjøllesdal [email protected]

With offices in Oslo and Trondheim Moore Stephens Consulting AS OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.moorestephens.no

International Liaison:

Halvor Olsen [email protected] Torhild Søberg (Oslo, Profero Revisjon DA) [email protected]

International Liaison:

122

NORWAY (CONTINUED)

GMT+1

Veel Karlsen & Co ANS OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.veelkarlsen.no

Kåre Kjøllesdal Jan Gudevold International Liaison and Tax:

Bjørn M. Naustheller

Kåre Kjøllesdal [email protected]

Profero Revisjon DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.moorestephens.no

Lill Ann Monge International Liaison:

N O

Torhild Søberg Lill Ann Monge [email protected]

OMAN

GMT+4

Moore Stephens MUSCAT Courier Address: Bank Melli Iran Building 2nd Floor, Office nos 201, 202 and 204 CBD South Sultanate of Oman Telephone: Facsimile: E-mail:

Mailing Address P.O. Box 933 Ruwi Postal Code 112 Sultanate of Oman

+968 2481 2041 +968 2481 2043 [email protected]

John Adcock International Liaison and Tax:

John Adcock [email protected]

123

PAKISTAN

GMT+5

Shekha & Mufti KARACHI 253-C P.E.C.H.S, Block 6 Off Shahrah-e-Faisal Karachi Pakistan Telephone: Facsimile: E-mail: Website:

+92 21 34392484/34392485/34386730 +92 21 34544766 [email protected] www.shekhamufti.com

Jawwad Shekha Adnan Mufti FCA International Liaison: International Tax:

Zafar Ahmad Majeed Uddin Khan Adnan Mufti FCA [email protected] Zafar Ahmad [email protected]

Moore Stephens IFI (Private) Limited ISLAMABAD

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

PANAMA

GMT-5

Moore Stephens (Panama) S.A. PANAMA CITY St. Georges Bank Building 1st Floor 50 Street Panama City Rep. of Panama Telephone: Facsimile: E-mail: Website:

Julio David Cruz Aristides Batista International Liaison and Tax:

124

Mailing Address P.O. Box 0832-00956 Zone 10 Panama City Rep. of Panama

+507 366 4600 +507 265 7783 [email protected] http://www.moorestephens-centroamerica. com/panama/panama.html José Eduardo Alvarez

Aristides Batista [email protected]

PAPUA NEW GUINEA

GMT+10

Moore Stephens IFI Limited PORT MORESBY

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

PARAGUAY

GMT-4

Please see the correspondent firm listing

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: Facsimile: E-mail: Website:

Jaime Vizcarra Moscoso Manuel Vértiz Vergara Guillermo Colchado Rodriguez International Liaison: International Liaison:

P

+51 (1) 208 1720 +51 (1) 208 1731 [email protected] www.moorestephensperu.com Justo Manrique Aragón Guillermo Devoto Gagliardi Erick Aguirre Huamaní

Jaime Vizcarra Moscoso [email protected] Justo Manrique Aragón [email protected]

125

PHILIPPINES

GMT+8

Mendoza Querido & Co. MAKATI CITY 19th Floor, Salcedo Towers 169 H.V. dela Costa Street Salcedo Village Makati City 1200 Philippines Telephone: Facsimile: E-mail: Website:

+63 (2) 887-1888 +63 (2) 887-1264 [email protected] www.mqc.com.ph

Emmanuel Y. Mendoza International Liaison: International Tax:

Richard S. Querido Emmanuel Y. Mendoza [email protected] Richard S. Querido [email protected]

POLAND

GMT+1

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

www.moorestephens.pl

Iga Kwaśny [email protected] Jarosław Krynicki [email protected] Julian Romaniuk [email protected]

Gdańsk Poznań

Moore Stephens Trzemżalski, Krynicki i Partnerzy Kancelaria Biegłych Rewidentów Sp. z o.o. GDAŃSK ul. Rogaczewskiego 9/19 80-804 Gdańsk Poland Telephone: Facsimile: E-mail: Website: Jarosław Krynicki International Liaison: International Liaison: International Tax:

126

+48 58 300 98 00 +48 58 300 98 04 [email protected] www.moorestephens.gda.pl Jerzy Trzemżalski Jarosław Krynicki [email protected] Maciej Trzemżalski [email protected] Wojciech Kotłowski [email protected]

POLAND (CONTINUED)

GMT+1

DGA Audyt Sp. z o.o. POZNAŃ ul. Towarowa 35 61-896 Poznań Poland Telephone: Facsimile: E-mail: Website:

+48 (0) 61 859 59 20 +48 (0) 61 859 59 21 [email protected] www.audyt.dga.pl

Ewelina Walinciak International Liaison:

Tomasz Nowak Julian Romaniuk [email protected]

Moore Stephens Central Audit Sp. z o. o. WARSAW ul. Sienna 82 00-815 Warsaw Poland Telephone: Facsimile: E-mail: Website:

+48 (22) 652 21 83/586 57 00 +48 (22) 323 65 50 [email protected] www.msca.pl Marek Matysiak Rafał Siarkiewicz

Janusz Białecki Marcin Kida Iga Kwaśny International Liaison and Tax:

P

Iga Kwaśny [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: Facsimile: E-mail: Website: António Monteiro João Lopes da Silva International Liaison: International Tax:

+351 (21) 847 1933/1934 +351 (21) 847 1932 [email protected] www.moorestephens.pt Teresa Henriques Patricia Monteiro António Monteiro [email protected] João Lopes da Silva [email protected]

127

PORTUGAL (CONTINUED)

GMT

Moore Stephens & Associados SROC SA OPORTO Rua João de Deus N° 6-6° 4100-456 Porto Portugal Telephone: Facsimile: E-mail: Website:

+351 (22) 600 72 84 +351 (22) 600 72 85 [email protected] www.moorestephens.pt

António Soares

Fernando Rente

(NOTE: Please send copies of all correspondence with this office to Head Office in Lisbon.) Moore Stephens & Associados SROC SA FUNCHAL Rue Ivens, 3B Edifício D. Mécia 3°P 9000-046 Funchal Madeira Portugal Telephone: Facsimile: E-mail: Website:

+351 (291) 206320 +351 (291) 206329 [email protected] 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 Services (Qatar) LLC QATAR FINANCE CENTRE, DOHA QFC Tower 1, 7th Floor Suite 701 P.O. Box 22309 Doha Qatar Telephone: Facsimile: E-mail: Website: Phillip A. Evans International Liaison and Tax:

128

+974 4496 7951 +974 4496 7961 [email protected] www.moorestephens-qatar.com Patricia Osborne Phillip A. Evans [email protected]

ROMANIA

GMT+2

SC Audit One SRL BUCHAREST Unirii Splai, No. 12, Building B6 Entrance 2B, 2nd Floor Apartment 54 District 4 Bucharest Romania Telephone: Facsimile: E-mail: Website:

+40 (0)21 319 62 98 +40 (0)21 319 62 90 offi[email protected] www.auditone.ro

Ana Dinca International Liaison: International Liaison: International Tax:

Ana Dinca [email protected] Florin Epure fl[email protected] Laura Stoica [email protected]

RUSSIAN FEDERATION

GMT+2/12

OOO Moore Stephens Moore Stephens Moscow Limited MOSCOW

P Q R

4th Floor 38 Stremyanny Pereulok Moscow 115054 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 544 1133 +7 (495) 544 1134 [email protected] www.moorestephens.ru

Gavin Stoddart Elena Tikhnenko Nadezhda Naumchik

Steven Andrew Davies Alexander Martinovich

International Liaison:

Svetlana Snegireva [email protected] Nadezhda Naumchik [email protected]

International Tax:

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

129

RUSSIAN FEDERATION (CONTINUED)

GMT+2/12

NP Consult MOSCOW 14, Dukhovskoy Lane Moscow 115191 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 952 1041/958 3877 +7 (495) 954 4408/954 3180 [email protected] www.npg.ru

Ilya O. Livkin Svetlana A. Pivovarova International Liaison: International Tax Corporate:

Alexander A. Nesterov Vladimir Y. Skobarev Vladimir Y. Skobarev [email protected] Svetlana A. Pivovarova [email protected]

OOO Moore Stephens NOVOSIBIRSK Office 303 7 Kamenskaya Str Doubletree Business Centre Novosibirsk 630099 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (383) 362 1062 +7 (383) 362 1462 [email protected] www.moorestephens.ru

Martin Rix International Liaison:

Martin Rix [email protected]

(See also Moore Stephens CIS Limited in London, UK) OOO Moore Stephens Moore Stephens St. Petersburg Limited ST. PETERSBURG Business Centre Mont Blanc, Office 204 Bolshoi Sampsonievskiy pr. 4-6, Bldg. A St. Petersburg 194044 Russian Federation Telephone: Facsimile: E-mail: Website:

Mailing Address PO Box 401 St. Petersburg 197046 Russian Federation

+7 (812) 332 2851 +7 (812) 332 1488 [email protected] www.moorestephens.ru

Gavin Stoddart International Liaison:

Gavin Stoddart (London, UK) [email protected]

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

130

RUSSIAN FEDERATION (CONTINUED)

GMT+2/12

OOO Moore Stephens Moore Stephens Sakhalin Limited SAKHALIN 119A Prospect Mira, 4th Floor Yuzhno-Sakhalinsk 693007 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (4242) 727 326 +7 (4242) 727 021 offi[email protected] www.moorestephens.ru

Paul Sprague International Liaison: International Liaison:

Paul Sprague [email protected] Martin Rix [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: Facsimile: E-mail: Website: Sergey Lavsky Tatiana Pavlova International Liaison: International Liaison: International Tax Personal & Corporate:

+7 (423) 2 414 554 +7 (423) 2 414 554 offi[email protected] www.moorestephens.ru

R

Nadezhda Naumchik

Sergey Lavsky [email protected] Tatiana Pavlova [email protected] Nadezhda Naumchik [email protected]

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

131

SAUDI ARABIA

GMT+3

El Sayed El Ayouty & Co. Certified Public Accountants JEDDAH Mailing Address P.O. Box 780 Jeddah 21421 Saudi Arabia

Building No. 22 58 Al-Watan Al Arabi St. Al-Hamra’A Dist./1 N14 W8 P.O. Box 780 Jeddah 21421 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (2) 6693478/6605909/6658711/6654041 +966 (2) 6602432 [email protected] www.elayouty.com

Mohamed H.S. El Ayouty International Liaison: International Tax: International Tax:

Mohamed H.S. El Ayouty [email protected] El Gazim Rizgalla Abu El Gasim [email protected] Abdul Rahman Yaqoub Massawa [email protected]

El Sayed El Ayouty & Co. Certified Public Accountants RIYADH Mailing Address P.O. Box 489 Riyadh 11411 Saudi Arabia

Airport Road – Behind S.I.D.F. Officers District Riyadh 11411 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (1) 476 1696 (6 lines) +966 (1) 476 6559 [email protected] www.elayouty.com

Salah El Ayouty International Liaison:

Taher El Ayouty Taher El Ayouty [email protected]

El Sayed El Ayouty & Co. Certified Public Accountants AL-KHOBAR Mailing Address P.O. Box 200 Al-Khobar 31952 Saudi Arabia

Bandaria Dist. Dammam Highway Al-Khobar 31952 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (3) 882 2193 +966 (3) 882 1973 [email protected] www.elayouty.com

International Liaison:

Hassan Rajab [email protected] Tayyeb Farooqui [email protected]

International Liaison:

132

SERBIA

GMT+1

Moore Stephens Revizija I Računovodstvo D.O.O. BELGRADE Studentski Trg 4th , 5th and 6th floor 11000 Belgrade Serbia Telephone: Facsimile: E-mail: Website:

+381 (11) 3283 440 / 3281 194 / 2181 112 +381 (11) 2181 072 offi[email protected] www.revizija.co.rs

Bogoljub Aléksic International Liaison:

Jelena Beljkas [email protected]

Offices also in Novi Sad, Nis and Zrenjanin

SEYCHELLES

GMT+4

Pool & Patel VICTORIA Maison La Roserie P.O. Box 117 Victoria Mahe Seychelles Telephone: Facsimile: E-mail: Bernard Pool Suketu Patel International Liaison: International Tax:

+248 323201 +248 323518 [email protected]

S

Gemma Roberts

Suketu Patel [email protected] Bernard Pool [email protected]

133

SINGAPORE

GMT+8

Moore Stephens LLP SINGAPORE 10 Anson Road #29-15 International Plaza Singapore 079903 Singapore Telephone: Facsimile: E-mail: Website:

+65 6221 3771 +65 6221 3815 [email protected] www.moorestephens.com.sg Neo Keng Jin Willy Ng Chay Yiowmin Lao Mei Leng

Mick Aw Chris Johnson Gerry Vetuz Lim Peng Huat International Liaison: International Tax:

Mick Aw [email protected] Lim Peng Huat [email protected]

SLOVAKIA

GMT+1

BDR, spol. s r.o. BRATISLAVA Černyševského 26 851 01 Bratislava Slovakia Telephone: Facsimile: E-mail: Website:

+421 (0) 48 470 00 41 +421 (0) 48 415 31 17 [email protected] www.bdrbb.sk

Martin Kiňo International Liaison: International Tax:

Ludmila Svätojánska Kiňová Martin Kiňo [email protected] Ludmila Svätojánska Kiňová [email protected]

Office also in Liptovsky Mikulas

134

SLOVAKIA (CONTINUED)

GMT+1

BDR, spol. s r.o. BANSKÁ BYSTRICA M. M. Hodžu 3 974 01 Banská Bystrica Slovakia Telephone: Facsimile: E-mail: Website: Viera Babjaková Dagmar Mihálová Mária Dubielová International Liaison: International Tax:

+421 (0) 48 470 00 41 +421 (0) 48 415 31 17 [email protected] www.bdrbb.sk Alžbeta Chromčíková Eva Reguliová Ivan Kiňo Martin Kiňo [email protected] Ludmila Svätojánska Kiňová [email protected]

SOUTH AFRICA

GMT+2

Moore Stephens South Africa (Pty) Ltd. CAPE TOWN Mailing Address P.O. Box 1955 Cape Town 8000 South Africa

The Gateway 3rd and 4th Floor Century Way Century City 7441 Cape Town South Africa Telephone: Facsimile: E-mail: Website:

S

+27 (0)21 525 8600 +27 (0)21 525 8601 [email protected] www.moorestephens.co.za

Charles Reid [email protected] Margie Alt [email protected]

Chairman, Durban

South African Coordinator

135

SOUTH AFRICA (CONTINUED)

GMT+2

Moore Stephens BKV INC. CAPE TOWN The Gateway 3rd and 4th Floor Century Way Century City 7441 Cape Town South Africa Telephone: Facsimile: E-mail: Website: Chris Bush Dale Kohlberg Andrew Pitt International Liaison: International Tax:

Mailing Address P.O. Box 1955 Cape Town 8000 South Africa

+27 (0)21 525 8600 +27 (0)21 525 8601 [email protected] www.moorestephens.co.za Adéle Smit Johan Vermeulen

Andrew Pitt [email protected] Dale Kohlberg [email protected]

Moore Stephens CJL DURBAN 5th Floor The Spinnaker Albert Terrace Durban, 4001 South Africa Telephone: Facsimile: E-mail: Website: Charles Reid Rod Templar Tarryn Wright International Liaison: International Tax:

136

Mailing Address P.O. Box 11800 Marine Parade, 4056 South Africa +27 (0) 31 332 8622 +27 (0) 31 332 1828 [email protected] www.moorestephens.co.za Hans Hillermann Jochen Faber

Charles Reid [email protected] Janine Bamber [email protected]

SOUTH AFRICA (CONTINUED)

GMT+2

Moore Stephens PDB INC. EAST LONDON Mailing Address PO Box 1715 East London South Africa

7 PDB House 12 Sansom Road Vincent 5247 East London South Africa Telephone: Facsimile: E-mail: Website:

+27 (0)43 726 3344 +27 (0)43 726 3709 [email protected] www.moorestephens.co.za

Johan Pretorius International Liaison and Tax:

Wynand du Plessis Johan Pretorius [email protected]

Moore Stephens FRRS Inc EAST RAND Mailing Address PO Box 663 Benoni 1500 South Africa

Moore Stephens House No 6 Lakeside Place Kleinfontein Lake Benoni 1501 South Africa Telephone: Facsimile: E-mail: Website: Leonard Roberts Ettiene Rossouw International Liaison: International Tax:

+27 11 421 8374 +27 11 421 5777 [email protected] www.moorestephens.co.za Anton Ferreira Reinier Stoltz

S

Leonard Roberts [email protected] Reinier Stoltz [email protected]

Moore Stephens WK Incorporated HUMANSDORP 54 Voortrekker Road Humansdorp 6300 South Africa Telephone: Facsimile: E-mail: Website: Bunty Vlok George Melville International Liaison: International Tax:

Mailing Address P.O. Box 271 Humansdorp 6300 South Africa +27 (0) 42 295 1107 +27 (0) 42 291 0031 [email protected] www.moorestephens.co.za Jo Viviers Salomien de Klerk Bunty Vlok [email protected] George Melville [email protected]

137

SOUTH AFRICA (CONTINUED)

GMT+2

Moore Stephens WK Incorporated JEFFREYS BAY 15 Oosterland Street Jeffreys Bay 6330 South Africa Telephone: Facsimile: E-mail: Website:

Mailing Address PO Box 1635 Jeffreys Bay 6330 South Africa +27 (0) 42 293 4010 +27 (0) 42 293 4022 [email protected] www.moorestephens.co.za

Bunty Vlok George Melville International Liaison: International Tax:

Jo Viviers Salomien de Klerk Bunty Vlok [email protected] George Melville [email protected]

Moore Stephens RB PIETERMARITZBURG Mailing Address P.O. Box 13774 Cascades, 3202 Pietermaritzburg South Africa

North View 8 Bush Shrike Close Victoria Country Club Estate 170 Peter Brown Drive Montrose, Pietermaritzburg, 3201 South Africa Telephone: Facsimile: E-mail: Website: Brett Berriman International Liaison: International Tax:

+27 (0) 33 347 0220 +27 (0) 33 347 0223 [email protected] www.moorestephens.co.za Johan Riekert Johan Riekert [email protected] Brett Berriman [email protected]

Moore Stephens WK Incorporated PORT ELIZABETH Mailing Address P.O. Box 7560 Newton Park Port Elizabeth 6055 South Africa

401 Cape Road Cotswold Port Elizabeth 6045 South Africa Telephone: Facsimile: E-mail: Website: Tommy van der Mescht Louw Slabbert International Liaison:

138

+27 (0) 41 365 3521 +27 (0) 41 365 2351 [email protected] www.moorestephens.co.za George Friend

George Friend [email protected]

SOUTH AFRICA (CONTINUED)

GMT+2

Moore Stephens B&W PRETORIA Mailing Address P O Box 35847 Menlo Park 0102 South Africa

1st Floor 321 Alpine Way Lynnwood 0081 Pretoria South Africa Telephone: Facsimile: E-mail: Website:

+27 (0)12 348 7003 +27 (0)12 348 7090 [email protected] www.moorestephens.co.za Adolf Prinsloo Pierre van Zyl

Andrew Bennie Johan Pretorius Michael P. Wilson International Liaison:

Adolf Prinsloo [email protected]

Moore Stephens VDA INC STELLENBOSCH Moore Stephens VDA Building 24 Techno Avenue Technopark Stellenbosch, 7600 South Africa Telephone: Facsimile: E-mail: Website: Izak du Plessis Margeaux Stofberg International Liaison:

SOUTH KOREA

Mailing Address P.O. Box 12246 Die Boord 7613 South Africa

+27 (0) 21 880 1718 +27 (0) 21 880 1425 [email protected] www.moorestephens.co.za

S

Pieter-Louw van der Ahee George du Preez Pieter-Louw van der Ahee [email protected]

GMT+9

See Korea

139

SPAIN

GMT+1

Moore Stephens Hispania, S.L. National Umbrella Company BARCELONA C/Aribau 153 entlo 1a 08036 Barcelona Spain Telephone: Facsimile: E-mail: Website:

+34 93 434 40 40 +34 93 434 40 41 [email protected] www.moorestephens.es

International Liaison:

Jorge Blanquer [email protected]

Moore Stephens Hispania, S.L. National Umbrella Company MADRID General Martinez Campos 42 bajo 2a 28010 Madrid Spain Telephone: Facsimile: E-mail: Website:

+34 91 310 40 46 +34 91 308 34 92 [email protected] www.moorestephens.es

Fernando Fernández (Chairman) Cayetano López (Secretary) José María Del Cid Joaquín Fanjul Cindy Glasby International Liaison:

Mariano González Manuel Julve Joan Siurana Francisco Rios

Jorge Blanquer [email protected]

Moore Stephens Addveris Auditores Y Consultores S.L.P. BARCELONA C/Aribau 153 entlo 1ª 08036 Barcelona Spain Telephone: Facsimile: E-mail: Website: Joan Siurana Jorge Blanquer Pere Saumoy International Liaison:

140

+34 93 434 40 40 +34 93 434 40 41 [email protected] www.moorestephens-addveris.es Josep Ribó Higini Baiges

Jorge Blanquer [email protected]

SPAIN (CONTINUED)

GMT+1

Moore Stephens AMS, S.L. BILBAO Gardoki 9 pral. izqda 48008 Bilbao Spain Telephone: Facsimile: E-mail: Website:

+34 94 443 66 00 +34 94 410 38 79 [email protected] www.moorestephens.es

Javier Arzuaga (Partner in Charge) Fernando Vicente Javier Angulo Alfonso Gómez Francisco José Espinosa Barro

Begoña Méndez Ignacio Barturen Daniel Gago Peromingo José Mª Gómez

Moore Stephens AMS, S.L. LOGROÑO Avda. Portugal 2, 3° izda 26001 Logroño Spain Telephone: Facsimile:

+34 94 122 03 00 +34 94 120 70 16 Francisco José Espinosa Barro Begoña Méndez Ignacio Barturen Daniel Gago Peromingo

José Mª Gómez Fernando Vicente Javier Angulo Alfonso Gómez

S

Moore Stephens AMS, S.L. VITORIA Jose Joaquin Landázuri 15-1°-izda 01008 Vitoria Alava Spain Telephone: Facsimile: José Mª Gómez Fernando Vicente Javier Angulo Alfonso Gómez

+34 94 513 09 19 +34 94 514 27 79 Francisco José Espinosa Barro Begoña Méndez Ignacio Barturen Daniel Gago Peromingo

141

SPAIN (CONTINUED)

GMT+1

Moore Stephens Iberica de Auditoria, S.L., MADRID General Martínez Campos 42, bajo 2ª 28010 Madrid Spain Telephone: Facsimile: E-mail: Website:

+34 91 310 40 46 +34 91 308 34 92 [email protected] www.msmadrid.com Pablo Fernández Fernando Fernández Ripoll Mario Ovejero Ana Romillo

Fernando Fernández Francisco Martínez Carmen Martínez Cayetano López International Liaison: International Tax:

Cayetano López [email protected] Pablo Fernández [email protected]

Moore Stephens SP SL MARBELLA Marqués del Duero, 76 3ªD – 29670 San Pedro Alcántara Marbella Spain Telephone: Facsimile: E-mail: Website:

+34 952 799 413 +34 952 782 794 [email protected] www.moorestephenssp.es

Cindy Glasby International Liaison:

Carlos Cabrera Blanco Cindy Glasby [email protected]

Moore Stephens Fidelitas Auditores, S.L. OVIEDO Alonso Quintanilla, 3, 2° H Apartado N°.1240 33002 Oviedo Spain Telephone: Facsimile: E-mail: Website: Joaquín Fanjul Antonio Alonso Sanz Sandra Alonso Díaz

142

+34 985 22 75 15 +34 985 22 00 81 auditores@moorestephens-fidelitas.com www.moorestephens-fidelitas.com Mariano González José Luis Canteli Díaz

SPAIN (CONTINUED)

GMT+1

Moore Stephens JMC, S.L. SEVILLA Federico Sánchez Bedoya, 7-5°H 41001 Sevilla Spain Telephone: Facsimile: E-mail: Website:

+34 95 421 37 72 +34 95 421 02 85 [email protected] www.moorestephens.es Salvador Picossi Ramírez Francisco Vega García Felipe Rivera Porras

José María Del Cid Fernando Adriaensens José Urraca García Jesús Hernández Gil

Offices also in Malaga and Granada Moore Stephens Ibergrup, S.L. VALENCIA Poeta Querol Nº 9-1ª 46002 Valencia Spain Telephone: Facsimile: E-mail: Website: Francisco Rios Pablo Acha Cesar Gregori Francisco J. Calvet Javier Calvet Sancho

+34 96 384 31 61 +34 96 385 13 26 [email protected] www.moorestephensibergrup.es Celestino Aparicio Nicolás Pérez Haba Carlos Hernández de Alba Arantza Giner Inchausti Manuel Morales López

S

Moore Stephens AFJ Auditores, S.L. VALLADOLID Barbecho 29 (Huerta del Rey) 47014 Valladolid Spain Telephone: Facsimile: E-mail: Website: Mariano González Roberto Gutierrez

+34 983 361 771 +34 983 359 985 [email protected] http://www.magna.es Joaquín Fanjul

143

SPAIN (CONTINUED)

GMT+1

Moore Stephens LP, S.L. ZARAGOZA Fernando el Católico 11 ent. Izda. 50006 Zaragoza Spain Telephone: Facsimile: E-mail: Website:

+34 976 56 24 43 +34 976 56 34 77 [email protected] http://www.arasociados.com/LombayPinilla/ José Luis Valero Andrés Fuertes

Pedro Lomba Mª Pilar Pinilla Manuel Julve

SRI LANKA

GMT+5.5

Please see the correspondent firm listing

SWEDEN

GMT+1

Moore Stephens KLN AB GOTHENBURG Lilla Bommen 4 A SE-411 04 Gothenburg Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)31 739 1300 +46 (0)31 739 1301 [email protected] www.moorestephens.se

Carl Magnus Kollberg Ulf Lindesson

Flemming Nilausen

International Liaison:

Flemming Nilausen fl[email protected] Carl Magnus Kollberg [email protected]

International Tax:

Offices in Gothenburg and Uddevalla

144

SWEDEN (CONTINUED)

GMT+1

Moore Stephens Ranby AB GOTHENBURG Första Långgatan 30 SE-400 32 Gothenburg Sweden Telephone: Facsimile: E-mail: Website:

Mailing Address Box 31028 SE-400 32 Gothenburg Sweden +46 (0)31 722 42 00 +46 (0)31 722 42 01 [email protected] www.moorestephens.se Sven-Inge Karlsson Johan Lindstrand Patrik Löwenadler Reino Svärdh

Agneta Adlercreutz Bengt-Åke Gellerstedt Björn Hedström Jan-Erik Johansson International Liaison: International Tax:

Niklas Larsson [email protected] Johan Lindstrand [email protected]

Offices in Gothenburg, Kungälv and Stenungsund Moore Stephens Linköping AB LINKÖPING Klostergatan 29 SE-582 23 Linköping Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)13 31 56 80 +46 (0)13 31 22 33 [email protected] www.moorestephens.se

S

Nils Linderfalk International Liaison and Tax:

Nils Linderfalk [email protected]

Moore Stephens Malmö AB MALMÖ Mailing Address Box 4051 SE-203 11 Malmö Sweden

Kattsundsgatan 27 SE-203 11 Malmö Sweden Telephone: Facsimile: E-mail: Website: Patrik Andersson Lars Norberg International Liaison:

+46 (0)40 102660 +46 (0)40 129150 [email protected] www.moorestephens.se Johan Kling

Lars Norberg [email protected]

145

SWEDEN (CONTINUED)

GMT+1

Moore Stephens Allegretto AB STOCKHOLM Ringvägen 100 118 60 Stockholm Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)8 644 18 00 +46 (0)8 644 98 99 [email protected] www.moorestephens.se

Sture Eriksson Lars Erik Engberg International Liaison:

Anders Ericsson Jan Gustafsson Sture Eriksson [email protected]

SWITZERLAND

GMT+1

Moore Stephens Switzerland Association GENEVA Mailing Address P.O. Box 3359 1211 Geneva 3 Switzerland

65, rue du Rhone 1204 Geneva Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 22 908 65 65 +41 (0) 22 908 65 55 [email protected] www.moorestephens.ch

Jacques Grossen (Chairman and Country Co-ordinator) Graham Paul (Technical Coordinator)

Anton Müller (Treasurer)

Acklin & Keusch AG AARAU Rössligutstrasse 2 CH-5001 Aarau Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 62 836 20 60 +41 (0) 62 836 20 61 [email protected] www.acklinkeusch.ch

Thomas Acklin International Liaison and Tax:

146

Thomas Acklin [email protected]

SWITZERLAND (CONTINUED)

GMT+1

Moore Stephens Refidar S.A. GENEVA 65, rue du Rhone 1204 Geneva Switzerland Telephone: Facsimile: E-mail: Website: Dalmazio Lolli Marco Moscatelli Graham Paul International Liaison:

Mailing Address P.O. Box 3359 1211 Geneva 3 Switzerland +41 (0) 22 908 65 65 +41 (0) 22 908 65 55 [email protected] www.moorestephens.ch Jacques Grossen Alexandre Perrin

Graham Paul [email protected]

Ilex FiduTrust SA GENEVA Mailing Address P.O. Box 3338 1211 Geneva 3 Switzerland

6, place des Eaux-Vives 1207 Geneva Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 22 849 83 40 +41 (0) 22 786 18 46 [email protected] www.ilex.ch

Kaloyan Stoyanov International Liaison and Tax:

Kaloyan Stoyanov [email protected]

S

CRC Cabinet de Révision & Conseil SA GENEVA Mailing Address P.O. Box 3444 1211 Geneva 3 Switzerland

6, place des Eaux-Vives 1211 Geneva 3 Switzerland Telephone: Facsimile: E-mail: Website: Raj Nair International Liaison:

+41 (0) 22 707 49 50 +41 (0) 22 707 49 58 [email protected] www.auditcrc.com Jean-David Monribot Raj Nair [email protected]

147

SWITZERLAND (CONTINUED)

GMT+1

Moore Stephens Refidar S.A. LAUSANNE 5 Rue Marterey Case postale 6179 1002 Lausanne Switzerland Telephone: Facsimile: E-mail: Website: Jacques Grossen International Liaison:

+41 (0) 21 321 81 21 +41 (0) 21 321 81 22 [email protected] www.moorestephens.ch Laurent Rigoli Laurent Rigoli [email protected]

ILEX Fiduciaire SA LAUSANNE Mailing Address P.O. Box 6547 1002 Lausanne Switzerland

Rue du Midi 18 1003 Lausanne Switzerland Telephone: Facsimile: E-mail: Website: Samuel Zufferey International Liaison and Tax:

+41 (0) 21 349 10 00 +41 (0) 21 349 10 01 lausanne@ilexfidu.ch www.ilex.ch Cédric Briand Samuel Zufferey szu@ilexfidu.ch

Studio Giuseppe Ferrari S.A. Revisioni e consulenze aziendali LUGANO Viale St. Franscini 20 Casella Postale 5967 6901 Lugano Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 91 923 78 09 +41 (0) 91 923 22 88 [email protected] www.moorestephens.ch

Giuseppe Ferrari Ilex Trust Lugano SA LUGANO Via Pioda 12 6901 Lugano Switzerland Telephone: Facsimile: E-mail: Website: Andrea Melera

148

+41 (0) 91 911 70 20 +41 (0) 91 911 70 21 [email protected] www.ilex.ch

SWITZERLAND (CONTINUED)

GMT+1

Fiduciaire Muller et Christe S.A. NEUCHÂTEL rue du Temple-Neuf 4 2001 Neuchâtel Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 32 722 19 19 +41 (0) 32 722 19 20 info@fidmc.ch www.fidmc.ch

Jacques Christe Damien Schaller International Liaison:

Georges Schneider Daniele Raffaele Damien Schaller dsc@fidmc.ch

Roger Voirol Fiduciaire SA NEUCHÂTEL Faubourg de l’Hôpital 19 P.O. Box 2946 2001 Neuchâtel Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 32 724 14 14 +41 (0) 32 724 14 15 [email protected] www.rvfsa.ch

Roger Voirol International Liaison:

Nicolas Voirol nicolas.voirol@rvfid.ch

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Moore Stephens Refidar S.A. NYON 1, Place du Marché Case postale 1347 1260 Nyon 1 Switzerland Telephone: Facsimile: E-mail: Website: Jacques Grossen Grégoire Etienne International Liaison:

+41 (0) 22 994 33 80 +41 (0) 22 994 33 88 [email protected] www.moorestephens.ch Tony Lerch

Jacques Grossen [email protected]

149

SWITZERLAND (CONTINUED)

GMT+1

Dr. Rietmann & Partner AG ST GALLEN Vadianstrasse 44 CH-9001 St Gallen Switzerland Telephone: Facsimile: E-mail:

+41 (0) 71 221 10 50 +41 (0) 71 221 10 51 [email protected] Tsering D. Zora Michael Schwander

Walter Schwander Marcel Metzler Kurt Kränzlin International Liaison: International Tax:

Tsering D. Zora [email protected] Kurt Kränzlin [email protected]

Moore Stephens Zürich AG ZURICH Europastrasse 18 CH-8152 Glattbrugg Zurich Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 44 828 18 18 +41 (0) 44 828 18 80 [email protected] www.ms-zurich.com

Beat Schnider Urs Egger International Liaison and Tax:

Hélène Staudt

Beat Schnider [email protected]

Moore Stephens Zug AG ZUG Alpenstrasse 15 P. O. Box 4853 CH-6304 Zug Switzerland Telephone: Facsimile: E-mail: Website: Anton Müller Bruno Suter International Liaison: International Tax:

150

+41 (0) 41 729 42 42 +41 (0) 41 729 42 29 [email protected] www.mszug.ch Urs Manetsch

Anton Müller [email protected] Bruno Suter [email protected]

SYRIA

GMT+2

Moore Stephens DAMASCUS A’arnos Tower Building 9th Floor, A’arnos Square Damascus Syria Telephone: Facsimile: E-mail:

+963 (11) 441 6692 +963 (11) 441 6693 [email protected]

Hussam Ed’din Hasan International Liaison:

John Adcock [email protected]

TAIWAN (ROC)

GMT+8

Tiaoho & Co. TAIPEI 7F, 53 Nanjing East Road Section 2 Taipei 10464 Taiwan Telephone: Facsimile: E-mail: Website:

+886 (2) 2562 9889 +886 (2) 2581 5955 [email protected] www.moorestephens.com.tw

Gene L. Kuo Andrea Kuo Baker Wu

Michael Kao Gary Wu CPA

International Liaison: International Tax:

S T

Michael Kao [email protected] Gary Wu CPA [email protected]

Tiaoho & Co. KAOHSIUNG 21 F/1 91 Chung Shan 2nd Road Kaohsiung Taiwan Telephone: Facsimile: E-mail: Website: Jackson C.J. Jwo Angela Chuang

+886 (7) 332 2003 +886 (7) 335 3691 [email protected] www.moorestephens.com.tw Kevin Chen

151

TAIWAN (ROC) (CONTINUED)

GMT+8

Tiaoho & Co. TAICHUNG Golden Enterprize 9 F/1 559 Ming Ch’uan Road Taichung Taiwan Telephone: Facsimile: E-mail: Website:

+886 (4) 2206 6932 +886 (4) 2206 0848 [email protected] www.moorestephens.com.tw

Matthew Chang John Chen

Linny Chen

THAILAND

GMT+7

Moore Stephens Dia Sevi Ltd BANGKOK 8/4 Floor 1, 2nd Soi Viphavadee 44 (Amornphan 4) Viphavadee-Rangsit Road Lardyao, Chatuchak Bangkok 10900 Thailand Telephone: Facsimile: E-mail: Website:

+66 (2) 9413584-5/9413656-7 +66 (2) 9413658 [email protected] www.msapl.com Vilairat Rojnucharin Chaovana Viwatpanachati

Sevi Viwatpanachati Pana Viwatpanachati Suvimol Kittayakiern International Liaison and Tax: International Liaison and Tax: International Liaison and Tax:

Chaovana Viwatpanachati [email protected] Sevi Viwatpanachati [email protected] Pana Viwatpanachati [email protected]

Moore Stephens Dia Sevi Ltd BANGKOK 316/32 Sukhumvit 22 Klongtoey Bangkok 10110 Thailand Telephone: Facsimile: Website:

152

+66 (2) 3325126-9/3115520 +66 (2) 3115567 www.msapl.com

TUNISIA

GMT+1

Moore Stephens Jelil Bouraoui & Co TUNIS 92 Ave Jugurtha Mutuelleville Tunis 1002 Tunisia Telephone: Facsimile: E-mail: Website:

+216 (71) 798 100 +216 (71) 787 820 [email protected] www.moore-jbco.com

Jelil Bouraoui International Liaison and Tax:

Kamel Bouraoui Jelil Bouraoui [email protected]

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: Facsimile: E-mail: Website:

+90 (216) 368 24 24 +90 (216) 368 24 45 [email protected] www.moorestephens.com.tr

International Liaison: International Liaison:

T

Serkan Yilmaz Fisun Gürtel Ümmiye Aytaş Kösoğlu Ahmet Öztamur

Kenan Avci CPA Burak Onur Can Kiliçkaya Idil Mumcuoğlu

Burak Onur [email protected] Kenan Avci CPA [email protected]

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ANKARA Mutlukent Mahallesi Mutluköy Sitesi, 2. Cadde 2. Sokak. No:10 Ümitköy - Ankara Turkey Telephone: Facsimile: E-mail: Website:

+90 (312) 235 35 25 +90 (312) 235 35 25 [email protected] www.moorestephens.com.tr

153

TURKEY (CONTINUED)

GMT+2

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ORDU Zaferi Milli Mahallesi Sitkican Caddesi No:55 Ordu Turkey Telephone: Facsimile: E-mail: Website:

+90 (452) 223 10 23 +90 (452) 223 10 23 [email protected] www.moorestephens.com.tr

UKRAINE

GMT+2

Yakovlev & Partners KIEV 3rd Floor Administrative Building G 67 Peremogy Avenue Kiev 03062 Ukraine Telephone: Facsimile: E-mail: Website:

+380 (44) 491 82 28 / (50) 800 06 60 +380 (44) 206 10 30 offi[email protected] www.yakovlev.com.ua

Alexander Yakovlev International Liaison:

Alexander Yakovlev [email protected]

Moore Stephens Ukraine ODESSA Office 29 39/1 Uspenskaya Street Odessa 65025 Ukraine Telephone: Facsimile: E-mail:

+380 (482) 349335 / (48) 7773672 +380 (48) 7773672 [email protected]

Pavel Lavsky Victoriya Maksimova

Elena Tikhnenko

International Liaison:

Pavel Lavsky [email protected] Victoriya Maksimova victoriya.maksimova @moorestephens.com.ua

International Liaison:

See also Moore Stephens CIS Limited in London, UK.

154

UNITED ARAB EMIRATES

GMT+4

Moore Stephens DUBAI Courier Address Suite M5-A Zalfa Building Al Garhoud Dubai United Arab Emirates Telephone: Facsimile: E-mail: Website: John Adcock Farad Kersi Lakdawala

International Liaison:

Mailing Address P.O. Box 28817 Dubai United Arab Emirates

+971 (4) 282 0811/0783 +971 (4) 282 0812 [email protected] http://www.moorestephens-me.com Nandakumar Ankarath FCA Abdul Aziz Abdullah Mohammad Bukhatir John Adcock (Dubai and Muscat) [email protected]

For services in other emirates of U.A.E., contact Dubai office Moore Stephens ABU DHABI Courier Address Suite M 07 Blue Tower Building Block B Abu Dhabi United Arab Emirates

Mailing Address P.O. Box 110238 Abu Dhabi United Arab Emirates

Telephone: Facsimile: E-mail:

+971 (2) 642 90 66 +971 (2) 642 90 65 [email protected]

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

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Moore Stephens JEBEL ALI Courier Address Suite M5-A Zalfa Building Al Garhoud Dubai United Arab Emirates

Mailing Address P.O. Box 61429 Jebel Ali Free Zone Dubai United Arab Emirates

Telephone: Facsimile: E-mail:

+971 (4) 881 7565/811 6809 +971 (4) 881 7626/881 9504 [email protected]

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

155

UNITED ARAB EMIRATES (CONTINUED)

GMT+4

Moore Stephens SHARJAH Courier Address Suite M5-A Zalfa Building Al Garhoud Dubai United Arab Emirates

Mailing Address P.O. Box 8537 Sharjah Airport International Free Zone Sharjah United Arab Emirates

Telephone: Facsimile: E-mail:

+971 (6) 557 0794/(4) 282 0811 +971 (4) 282 0812 [email protected]

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

156

UNITED KINGDOM

GMT

Moore Stephens LLP LONDON 150 Aldersgate Street London EC1A 4AB Telephone: Facsimile: E-mail: Website:

+44 (0)20 7334 9191 +44 (0)20 7248 3408 [email protected] www.moorestephens.co.uk Paul Latarche Anton Luck Stuart Markley Richard Mason Richard Greiner Ian Murphy Michael Simms Andrew Gallagher Matthew Hayes James Hurrell Paul Short Graham Williams Simon Baylis Joanne Herniman Katharine Wolstenholme David Edison Damian Mills Michael Kotsapas Adrian Brook Tim West Tim Woodward Duncan Gregory Mark Henderson Richard Blood Jacquelyn Kimber Sarah Hillary Robert Noye-Allen

Richard Moore Nicholas Hilton Julian Wilkinson Colin Moore Paul Stockton Phillip Sykes Michael Hathorn Philip Parr Peter Stewart David Rolph Michael Butler Alan Polling David Chopping Andrew Potts Geoffrey Woodhouse Lorraine Bay Valerie Watson Gill Smith Patricia Osborne Jeremy Willmont Susan Bill Stephen Humphreys Charles Lazarevic Tom Ward Paul Clark Steve Durman Andrew Galli Simon Gallagher International Liaison: International Tax Corporate: International Tax Personal:

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Richard Moore [email protected] Philip Parr [email protected] Gill Smith [email protected]

DX: 15 London/Chancery Lane

157

UNITED KINGDOM (CONTINUED) Moore Stephens UK Limited (Executive Office) LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website:

+44 (0) 20 7651 1334 +44 (0) 20 7248 3408 www.moorestephens.co.uk

Alan Bezzant (Executive Director) Moore Stephens Consulting Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website: Colin Moore Andrew Galli Paul Latarche David Fryer Simon Lamb

+44 (0) 20 7334 9191 +44 (0) 20 7651 1991 www.bintelligent.co.uk John Stanford Katharine Wolstenholme Michael Bruce David Edison

Moore Stephens Insurance Brokers Limited LONDON 6 Raleigh House Admirals Way Waterside London, E14 9SN England U.K. Telephone: Facsimile: E-mail: Richard Moore John Pilsbury

158

+44 (0) 20 7537 4992 +44 (0) 20 7537 3590 [email protected] Michael Brecknell John Baylis

GMT

UNITED KINGDOM (CONTINUED)

GMT

Snow Hill Trustees Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail:

+44 (0) 20 7334 9191 +44 (0) 20 7334 7973 [email protected] Keith Lawrence John Baylis Robin Worby

Richard Moore Colin Moore Richard Mason Snow Hill Legal LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail:

+44 (0) 20 7334 9191 +44 (0) 20 7334 7973 [email protected]

Solicitor:

Claire Trotel [email protected] Joanne Morgan [email protected]

Attorney at Law:

Moore Stephens CIS Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website:

U

+44 (0)20 7334 9191 +44 (0)20 7651 1545 www.moorestephens.ru

Gavin Stoddart International Liaison: International Liaison:

Elena Tikhnenko Gavin Stoddart [email protected] Elena Tikhnenko (Vladivostok) [email protected]

DX: 15 London/Chancery Lane

159

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens BATH 30 Gay Street Bath BA1 2PA Telephone: Facsimile: E-mail: Website:

+44 (0) 1225 486100 +44 (0) 1225 448198 [email protected] www.moorestephens.co.uk

Andrew Vince Mark Burnett International Liaison: International Tax Personal: International Tax Corporate:

Robert Branch Daniel Slocombe Andrew Vince [email protected] Robert Branch [email protected] Andrew Vince [email protected]

Moore Stephens Chartered Financial Planners BATH 23 Gay Street Bath BA1 2NS Telephone: Facsimile: E-mail: Website:

+44 (0) 1225 788088 +44 (0) 1225 788070 [email protected] www.moorestephenscfp.com

Adrian McCabe David Freke International Liaison:

Huw Powell

Adrian McCabe [email protected]

Moore Stephens BELFAST Donegall House 7 Donegall Square North Belfast BT1 5GB Northern Ireland Telephone: Facsimile: E-mail: Website:

+44 (0) 28 9032 9481 +44 (0) 28 9043 9185 [email protected] www.moorestephens.co.uk/ni

Rosemary Peters Gallagher OBE International Liaison:

160

Nigel Thompson

Rosemary Peters Gallagher OBE [email protected]

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens LLP BIRMINGHAM One Cornwall Street Birmingham B3 2DX Telephone: Facsimile: Website: James Martin International Liaison:

+44 (0) 121 233 2557 +44 (0) 121 200 2558 www.moorestephens.co.uk Arvindar Singh-Sall (Associate) James Martin [email protected]

Moore Stephens LLP BRISTOL 1-2 Little King Street Bristol BS1 4HW Telephone: Facsimile: E-mail: Website:

+44 (0) 117 922 5522 +44 (0) 117 925 7120 [email protected] www.moorestephens.co.uk

Steve Ramsbottom Moore Stephens LLP CHATHAM Victory House Quayside Chatham Maritime Kent, ME4 4QU Telephone: Facsimile: E-mail: Website: Simon Paterson

+44 (0) 1634 895100 +44 (0) 1634 895101 [email protected] www.moorestephens.co.uk

U

David Elliott

161

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens (South) LLP CHICHESTER City Gates 2-4 Southgate Chichester West Sussex PO19 8DJ Telephone: Facsimile: E-mail: Website: Mark Weil Andrew Henshaw Mike Wakeford International Liaison: International Tax:

+44 (0) 1243 531600 +44 (0) 1243 520637 [email protected] www.moorestephens.co.uk/south Andrea Wulff FCA Mike Scott Graham Francis Mike Scott [email protected] Mike Wakeford [email protected]

Moore Stephens COLERAINE 32 Lodge Road Coleraine County Londonderry Northern Ireland BT52 1NB Telephone: Facsimile: E-mail: Website: Trevor Griffith Steven Lindsay International Liaison: International Tax:

162

+44 (0) 28 7035 2171 +44 (0) 28 7035 8419 [email protected] www.moorestephens.co.uk/ni Rosemary Peters Gallagher OBE Nigel Thompson Trevor Griffith tgriffi[email protected] Nigel Thompson [email protected]

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens CORBY Oakley House Headway Business Park 3 Saxon Way West Corby, NN18 9EZ Telephone: Facsimile: E-mail: Website:

+44 (0) 1536 461900 +44 (0) 1536 461100 [email protected] www.moorestephens.co.uk Philip Walding Andrew Page Peter Simons

Gerard Mallaghan Nicholas Bairstow Adrian Urquhart International Liaison: International Tax Corporate: International Tax Personal:

Adrian Urquhart [email protected] Peter Simons [email protected] Simon Reid [email protected]

Moore Stephens Financial Services (East Midlands) Limited CORBY Oakley House Headway Business Park 3 Saxon Way West Corby, NN18 9EZ Telephone: Facsimile: E-mail: Website:

+44 (0) 1536 462700 +44 (0) 1536 462701 [email protected] www.msfs.co.uk

Jon Telford (Managing Director) International Liaison:

U

Jon Telford [email protected]

Office also at Peterborough Moore Stephens DERRY~LONDONDERRY 21/23, Clarendon Street Derry~Londonderry Northern Ireland BT48 7EP Telephone: Facsimile: E-mail: Website: John Love John Bradley International Liaison:

+44 (0) 28 7126 1020 +44 (0) 28 7136 0005 [email protected] www.moorestephens.co.uk/msca.ni Steven Lindsay

Steven Lindsay [email protected]

163

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens EDINBURGH Exchange Place 3 Semple Street Edinburgh Scotland EH3 8BL Telephone: Facsimile: E-mail: Website: Nick Bennett Alan Donaldson Paul Renz Donald Forsyth Robert Mackenzie International Liaison: International Tax:

+44 (0) 131 473 3599 +44 (0) 131 473 3535 [email protected] www.scott-moncrieff.com Gareth Magee Gillian Donald Scott Craig Chris Brown Graham Scrimgeour Gareth Magee [email protected] Paul Renz [email protected]

Moore Stephens Enfield Limited ENFIELD 57 London Road Enfield Middlesex EN2 6SW Telephone: Facsimile: E-mail: Website: David Anderson International Liaison: International Tax:

164

+44 (0) 20 8366 4331 +44 (0) 20 8367 8246 [email protected] www.moorestephens.co.uk Robin Worby David Anderson [email protected] Robin Worby [email protected]

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens GLASGOW Allan House 25 Bothwell Street Glasgow Scotland G2 6NL Telephone: Facsimile: E-mail: Website:

+44 (0) 141 567 4599 +44 (0) 141 567 4535 [email protected] www.scott-moncrieff.com David Boyd Bernadette Higgins Paul Thompson

Gordon Armour Iain Lee Stewart MacDonald Campbell McLundie International Liaison: International Tax:

Gareth Magee [email protected] Paul Renz [email protected]

Moore Stephens (Guildford) LLP GUILDFORD Priory House Pilgrims Court Sydenham Road Guildford Surrey, GU1 3RX Telephone: Facsimile: E-mail: Website:

+44 (0) 1483 538881 +44 (0) 1483 537331 [email protected] www.moorestephens.co.uk/south

Chris Goodwin International Liaison:

Lesley Paler

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Chris Goodwin [email protected]

Moore Stephens (South) LLP ISLE OF WIGHT 9 St John’s Place Newport Isle of Wight PO30 1LH Telephone: Facsimile: E-mail: Website: Sue Lucas Kevin Cooper International Liaison: International Tax:

+44 (0) 1983 825000 +44 (0) 1983 822933 [email protected] www.moorestephens.co.uk/south Esme Shakeshaft (Associate) Peter Warren (Consultant) Sue Lucas [email protected] Mike Wakeford (Chichester) [email protected]

165

UNITED KINGDOM (CONTINUED) Moore Stephens LARNE 3 High Street Larne County Antrim Northern Ireland BT40 1JN Telephone: Facsimile: E-mail: Website:

+44 (0) 28 2827 2698 +44 (0) 28 2827 7882 [email protected] www.moorestephens.co.uk/ni

William Henry Moore Stephens LIMAVADY Unit B, 2 Fleming Way Limavady County Londonderry Northern Ireland BT49 0FB Telephone: Facsimile: E-mail: Website:

+44 (0) 28 7772 2189 +44 (0) 28 7772 2268 [email protected] www.moorestephens.co.uk/ni

William Henry Moore Stephens (North West) LLP LIVERPOOL 110-114 Duke Street Liverpool L1 5AG Telephone: Facsimile: E-mail: Website: Brian McGain Keith Miller International Liaison:

Office also in Widnes

166

+44 (0) 151 703 1080 +44 (0) 151 703 1085 [email protected] www.moorestephens.co.uk Mark Platt Simon McGain Keith Miller [email protected]

GMT

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens (North West) LLP MANCHESTER 6th Floor Blackfriars House The Parsonage Manchester M3 2JA Telephone: Facsimile: E-mail: Website:

+44 (0) 161 832 4281 +44 (0) 161 834 5264 [email protected] www.moorestephens.co.uk

Keith Miller Keiron Kelly International Liaison:

Andrew McGain

Brian McGain (Liverpool) [email protected]

Moore Stephens M+A Limited NORWICH 7 The Close Norwich NR1 4DJ Telephone: Facsimile:

+44 (0) 1603 227620 +44 (0) 1603 227610

Christian Schosland (Regional Director)

Paul Hollander (Manager)

Moore Stephens PETERBOROUGH Rutland House Minerva Business Park Lynch Wood Peterborough PE2 6PZ Telephone: Facsimile: E-mail: Website: Dickon Sandbach Mick Lumsden Andy Hancock International Liaison: International Tax Corporate: International Tax Personal:

+44 (0) 1733 397300 +44 (0) 1733 397349 [email protected] www.moorestephens.co.uk Carolyn Rossiter Richard Thurlow

Dickon Sandbach [email protected] Carolyn Rossiter [email protected] Denise Watson [email protected]

167

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UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens (South) LLP SALISBURY 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire, SP1 2TJ Telephone: Facsimile: E-mail: Website:

+44 (0) 1722 335182 +44 (0) 1722 412154 [email protected] www.moorestephens.co.uk/south

Andrew Coldwell Robert Newman International Liaison: International Tax:

Andrew Williams Peter Richardson (Associate) Andrew Coldwell [email protected] Peter Richardson [email protected]

Moore Stephens SCARBOROUGH 12/13 Alma Square Scarborough North Yorkshire YO11 1JU Telephone: Facsimile: E-mail: Website:

+44 (0) 1723 360361 +44 (0) 1723 500564 [email protected] www.moorestephens.co.uk

Stephen Watson International Liaison and Tax:

Stephen Watson [email protected]

DX: 61836 Scarborough 1 Offices also in Kirkbymoorside and Pickering Moore Stephens (South) LLP SOUTHAMPTON The French Quarter 114 High Street Southampton SO14 2AA Telephone: Facsimile: E-mail: Website: Robert Newman Andrew Stevens International Liaison: International Tax:

168

+44 (0) 23 8033 0116 +44 (0) 23 8033 8674 [email protected] www.moorestephens.co.uk/south Mike Rule Stuart Datlen Robert Newman (Salisbury) [email protected] Peter Richardson (Salisbury) [email protected]

UNITED KINGDOM (CONTINUED)

GMT

Moore Stephens STOKE ON TRENT 6 Ridge House, Ridgehouse Drive Festival Park, Stoke on Trent Staffordshire ST1 5TL Telephone: Facsimile: E-mail: Website:

+44 (0) 1782 201120 +44 (0) 1782 201599 [email protected] www.moorestephens.co.uk Neil Dingley Mark Morris

John Clough Mustafa Abdulali David Lynch International Liaison:

John Clough [email protected]

Moore Stephens LLP WATFORD 3-5 Rickmansworth Road Watford Hertfordshire WD18 0GX Telephone: Facsimile: E-mail: Website: Michael Finch

+44 (0) 1923 236622 +44 (0) 1923 245660 michael.fi[email protected] www.moorestephens.co.uk David Rolph

UNITED STATES OF AMERICA

GMT-5/10

Moore Stephens North America, Inc Executive Office SADDLE BROOK

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250 Pehle Avenue Park 80 West, Plaza 2 Suite 200 Saddle Brook NJ 07663 U.S.A. Telephone: Facsimile: E-mail: Website: Steven Sacks CPA [email protected]

+1 (201) 291 2660 +1 (201) 368 1944 [email protected] www.msnainc.org Executive Director

Alexandra DeFelice Sr Manager - Communications & Program Dev [email protected] T: +1 917 338 6047 Amber J. D’Amato Online Communications Specialist [email protected]

169

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Apple Growth Partners AKRON 1540 West Market Street Akron Ohio 44313 U.S.A. Telephone: Facsimile: Website:

+1 (330) 867-7350 +1 (330) 867-8866 www.applegrowth.com Randall Misch Charles F. Mullen Susan J. Peirce Christopher M. Smith James G. Fahey (Chief Operating Officer) Marcy Ream (Director of Marketing)

Stanley L. Apple Christopher J. Benko David J. Gaino Joel Hamsher Joseph E. Kirgesner Ivan J. Mahovlic Michael Markowski

International Liaison:

David J. Gaino [email protected]

Atkinson & Co. Ltd. ALBUQUERQUE Mailing Address P.O. Box 25246 Albuquerque New Mexico 87125 U.S.A.

6501 Americas Parkway, NE Suite 700 Albuquerque New Mexico 87110 U.S.A. Telephone: Facsimile: E-mail: Website: Stephanie Catasca Doug Cox Karen Delle Site Barbara A. Lewis Martin E. Mathisen International Liaison:

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+1 (505) 843-6492 +1 (505) 843-6817 [email protected] www.atkinsoncpa.com Michael A. Mimovich M. Blake Motl Henry C. South Dean Willingham

Henry C. South [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Joseph Decosimo and Company, PLLC ATLANTA Overlook III – Suite 1100 2859 Paces Ferry Road Atlanta Georgia 30339 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (770) 980-9394 +1 (770) 980-9230 [email protected] www.decosimo.com

James S. Jackson International Liaison: International Tax:

James S. Jackson [email protected] William R. Russell (Chattanooga) [email protected]

Moore Stephens Tiller, LLC ATLANTA 780 Johnson Ferry Road Suite 325 Atlanta Georgia 30342 U.S.A. Telephone: Facsimile: E-mail: Website: Marcus G. Dowling Cary M. Flewellyn Barry E. Fruchter Rose Keller William C. Lankford Jr. International Liaison:

+1 (404) 256-1606 +1 (404) 255-6114 [email protected] www.mstiller.com Bruce MacEwen Gary J. Solomon Douglas D. Taylor Carolyn Turnbull

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Marcus G. Dowling [email protected]

171

UNITED STATES OF AMERICA (CONTINUED)

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G.T. Reilly & Company BOSTON 424 Adams Street Milton Massachusetts 02186-4358 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (617) 696-8900 +1 (617) 698-1803 [email protected] www.gtreilly.com James T. McNamara Thomas J. O’Connor Anthony P. Smeriglio (Managing Director)

Frank T. Ardito David J. Keyo Carol A. Magyar

International Liaison: International Tax:

Anthony P. Smeriglio [email protected] Carol A. Magyar [email protected]

DiCicco, Gulman & Co LLP BOSTON 150 Presidential Way Suite 510 Woburn Massachusetts 01801 U.S.A. Telephone: Facsimile: E-mail: Website: Laurie J. Austin Laura K. Barooshian Cheryl Burke Leonard N. DiCicco Jr. Donald A. Greenhalgh Richard Gulman International Liaison: International Tax:

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+1 (781) 937 5300 +1 (781) 937 5100 [email protected] www.dgccpa.com Donna Marr Steve Minson Joel Rothenberg George D. Shaw David M. Sullivan Donald J. Troy Cheryl Burke [email protected] Laurie J. Austin [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Moore Stephens Tiller, LLC BRUNSWICK 1612 Newcastle Street Suite 200 Brunswick Georgia 31520 U.S.A. Telephone: Facsimile: Website:

+1 (912) 265-1750 +1 (912) 264-4976 www.mstiller.com

Angela L. Heys Charles M. Martin International Liaison:

Christopher B. Thomas

Marcus G. Dowling [email protected]

Holthouse Carlin & Van Trigt LLP CAMARILLO 400 W. Ventura Blvd. Suite 250 Camarillo California 93010 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (805) 374-8555 +1 (805) 413-1749 [email protected] www.hcvt.com

William L. Warburton

John R. Lilly

International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Rea & Associates, Inc. CAMBRIDGE

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941 Steubenville Avenue P.O. Box 820 Cambridge Ohio 43725-0820 U.S.A. Telephone: Facsimile: E-mail: Website: Maribeth Wright International Liaison: International Tax:

+1 (740) 432-5658 +1 (740) 432-2049 [email protected] www.reacpa.com Dan E. Watson David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

173

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Blue & Co., LLC CARMEL 12800 N. Meridian Street Suite 400 Carmel Indiana 46032 U.S.A. Telephone: Facsimile: E-mail: Website: Robert A. Abel Robert C. Ellis Jerry M. Hammel Douglas M. Hasler International Liaison: International Tax:

+1 (317) 848-8920 +1 (317) 573-2458 [email protected] www.blueandco.com Donna L. Kellison Bradley H. Minor Karla M. Schlichte

Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

Joseph Decosimo and Company, PLLC CHATTANOOGA Suite 1100 Tallan Financial Center Two Union Square Chattanooga Tennessee 37402 U.S.A. Telephone: Facsimile: E-mail: Website: Robert L. Belcher H. Ken Conner D. Michael Costello J. Thomas Decosimo R. Frederick Decosimo Rose E. Decosimo Joseph D. Decosimo Thomas P. Eiseman Renee B. Ford Jennifer A. Goodman International Liaison: International Liaison: International Tax:

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+1 (423) 756-7100 +1 (423) 756-2939 [email protected] www.decosimo.com Charles F. Groves III Marshall M. Harvey John E. Henegar Barry L. Hoffman Karl J. Jordan Kimberley A. Lawrence James T. Morrison W. Coleman Powell CPA Lynn P. Rodgers William R. Russell Joseph D. Decosimo [email protected] John E. Henegar [email protected] William R. Russell [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Bansley and Kiener, LLP CHICAGO O’Hare Plaza 8745 W. Higgins Road Suite 200 Chicago Illinois 60631 U.S.A. Telephone: Facsimile: Website: Helen Chronowski Vincent M. Guzaldo Robert J. Hannigan Michael D. Huels Jr. Robert J. Marschalk Megan M. Matthys International Liaison: International Tax:

+1 (312) 263-2700 +1 (312) 263-6935 www.bk-cpa.com Paul A. Merkel Stephen R. Panfil Gerard J. Pater Timothy J. Quinn John W. Sanew III Danielle Tyler Paul A. Merkel [email protected] Timothy J. Quinn [email protected]

Joseph Decosimo and Company, PLLC CINCINNATI Chemed Center Suite 2200 255 East Fifth Street Cincinnati Ohio 45202 U.S.A Telephone: Facsimile: E-mail: Website: Kevin Begley Paul E. Cheney Charles Bradley East International Liaison: International Liaison:

+1 (513) 579-1717 +1 (513) 579-1729 [email protected] www.decosimo.com

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Chris Flaig Michael W. Gentry Kathleen Mitts Charles Bradley East [email protected] John E. Henegar [email protected]

175

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Apple Growth Partners CLEVELAND 6155 Rockside Road, Ste 400 Independence OH 44131 U.S.A. Telephone: Facsimile: Website: Jason Bogniard James T. Gornik Davin Gustafson International Liaison and Tax:

+1 (216) 674-3800 +1 (216) 674-3801 www.applegrowth.com Robert Nemeth Robert Turner

David J. Gaino [email protected]

Rea & Associates, Inc. CLEVELAND 7325 Production Drive Suite C Mentor Ohio 44060-4658 U.S.A. Telephone: Facsimile: E-mail: Website: Ryan Dumermuth Alan C. Hill International Liaison: International Tax:

+1 (440) 266-0077 +1 (440) 266-0088 [email protected] www.reacpa.com Wendy V. Shick

David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

Blue & Co., LLC COLUMBUS 627 Washington Street Columbus Indiana 47202 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (812) 376-9245 +1 (812) 379-4431 [email protected] www.blueandco.com

James D. Lienhoop International Liaison: International Tax:

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Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Blue & Co., LLC COLUMBUS 8800 Lyra Drive Suite 450 Columbus Ohio 43240 Telephone: Facsimile: E-mail: Website: Kenneth L. Barton Bradley A. Shaw International Liaison: International Tax:

+1 (614) 885-2583 +1 (614) 885-0580 [email protected] www.blueandco.com Stephen A. Sheridan Stephen A. Vasko Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

Rea & Associates, Inc. COLUMBUS 5775 Perimeter Drive Suite 200 Dublin Ohio 43017-3224 U.S.A. Telephone: Facsimile: E-mail: Website: Christopher E. Axene Kent Beachy Lee Beall David M. Cain Matt Ganz Jeffrey J. Gerberry International Liaison: International Tax:

+1 (614) 889-8725 +1 (614) 889-0159 [email protected] www.reacpa.com Tracy Kaufman Timothy McDaniel Michaela McGinn Clayton W. Rose III Mark Van Benschoten David L. Wolfe

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David L. Wolfe [email protected] Christopher E. Axene [email protected]

177

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Rea & Associates, Inc. COSHOCTON 534 Main Street P.O. Box 607 Coshocton Ohio 43812-1612 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 622-8783 +1 (740) 622-1740 [email protected] www.reacpa.com

Todd Mizer International Liaison: International Tax:

David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

MSPC CRANFORD 340 North Avenue 3rd Floor Cranford New Jersey 07016-2496 U.S.A. Telephone: Facsimile: E-mail: Website: James J. Flannery Angelo J. Coppolino David Evangelista Jon S. Gagliardi Robert J. Jannelli International Liaison: International Tax:

178

+1 (908) 272-7000 +1 (908) 272-7101 [email protected] www.mspc-cpa.com Michael J. Halkias Michael Kayser Michael G. Mullen Ronald J. Ruggeri Patrick M. Trombetta James J. Flannery jfl[email protected] Ronald J. Ruggeri [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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TravisWolff, LLP DALLAS 15950 N. Dallas Parkway Suite 600 Dallas Texas 75248 U.S.A. Telephone: Facsimile: E-mail: Website: Geoffrey G. Gunn Jerri Hammer Perry S. Kaufman Kenneth W. Kay Vance McCollough Michael T. Means Angie Moss Hunter Nibert International Liaison: International Liaison:

+1 (972) 661-1843 +1 (972) 490-4120 [email protected] www.traviswolff.com Chris Nieman Mark Rambin John Scott Jennifer Steele Kenneth B. Travis Gary Wyatt Harold Gaar (Managing Partner)

Kenneth W. Kay [email protected] Harold Gaar [email protected]

Joseph Decosimo and Company, PLLC DALTON 109 West Morris Street P.O. Box 769 Dalton Georgia 30722 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (706) 278-7100 +1 (706) 278-1799 [email protected] www.decosimo.com

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Allen B. Bentley International Liaison: International Tax:

Allen B. Bentley [email protected] William R. Russell (Chattanooga) [email protected]

179

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Moore Stephens Doeren Mayhew, P.C. DETROIT 755 West Big Beaver Road Suite 2300 Troy Michigan 48084-0231 U.S.A. Telephone: Facsimile: Website:

+1 (248) 244-3060 +1 (248) 244-3133 www.moorestephensdm.com James A. Koepke Christopher Masters Stephen R. McCaghy Jeffrey M. McCann James J. Miesowicz James L. Noteman James P. O’Rilley Robert M. Parks Peter Prychodko Benedict P. Rybicki John T. Scollin Brian J. Simmons Lawrence A. Simon Donald P. Southwick Anne Taros Peter J. Treboldi Joseph A. Zito

Joseph A. Amine Chad M. Anschuetz Richard J. Beamish Michael J. Berry Catherine G. Bruder Claudio Calado Mark A. Crawford Jonathan D. Dean Joseph C. DeGennaro Michael J. DePoli Janice M. Fortin Todd R. Fox Patrick D. Fuelling Robert E. Gawthrop Timothy Gunn Thomas J. Hinsberg Robin D. Hoag Bruce G. Knapp International Liaison: International Liaison:

Joseph A. Amine [email protected] Mark A. Crawford [email protected]

Moore Stephens Tiller, LLC DULUTH 1960 Satellite Boulevard Suite 3600 Duluth Georgia 30097 U.S.A. Telephone: Facsimile: Website: Angela Griner Larry Hampton Gregory W. Hayes International Liaison:

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+1 (770) 995-8800 +1 (770) 995-0601 www.mstiller.com David Johnson Erin Owens

Marcus G. Dowling [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Holthouse Carlin & Van Trigt LLP ENCINO 15760 Ventura Blvd Suite 1700 Encino California 91436 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (818) 849-3140 +1 (818) 849-3141 [email protected] www.hcvt.com

Norm Tamkin International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

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181

UNITED STATES OF AMERICA (CONTINUED)

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Carr, Riggs & Ingram, LLC ENTERPRISE 1117 Boll Weevil Circle P.O. Box 311070 Enterprise Alabama 36331 U.S.A. Telephone: Facsimile: E-mail: Website: Scott Abrams Debi Alberdi Debbie Alexander Louise Anderson Sara Applewhite Bruce Averett Brian Barksdale Jim Bearden Doug Berry Kelly Bollinger Regina P. Brewster Jeff Bridges Chris Cain William H. Carr Michael Carter Jennifer Christensen Robert Coker David Compher Tracy Conerly K. Dale Cooper L. Thomas Cox Jeff Easterling Carson Eddy Lorri Ericson-Kidder Randy Eure Carol E. Felsing Marlyn Felsing Britton R. Finch Brian Free Tim Fulmer

+1 (334) 347-0088 +1 (334) 347-7650 [email protected] www.cricpa.com Hilton Galloway Don Gill Glen Gillyard Albert Graci Steve Grice Matt Gunning Jason Harpe Marie Harrison Karen Hauk Jon Heath Tim Herndon Todd Hitchins Kris Hoffman Dan Holliday Laurie Holloway William L. Houff Vic Incinelli Phyllis Ingram Bill Iupe Mark J. Jones Alan Jowers John W. Juchinewicz Twiggs Kelley Cliff Long Darell Lucas Katherine Lynn Michael Maddox Lisa Matthews Joe May Larry May Continued...

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UNITED STATES OF AMERICA (CONTINUED) Pat McClarty Sandra McClarty Bruce D. McFadden Richard A. McKinney David Mills Doug Mims Harold Monk Jr. Deanna Muldowney Louis Murphy Alan Nast David Norris Bruce Nunnally Howard Patrick Carol Radford Judy Rankin Sumner A. Reed Steve Riggs Tom Risalvato Leslie Rahn Robinson Tina Robinson John Rowe Mahlon Sanford Matt Schaeffer International Liaison: International Tax:

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Joe Schenck Scott Schumpert Michael Scott Gary Sharp Ronnie Shell Elton Sims Chad Singletary Stanley M. Smith Brent Sparkman Gene Spring Karina Stadelman Ashley Stafford Willie Teel Richard Tomichek Jr. James Walker Frank Walters Rick Weidner Steve Wheeler Chad Whetstone Lanny White Richard Wilcox Coye Yeager

William H. Carr [email protected] Tim Herndon [email protected]

Offices also in Birmingham, Dothan, Geneva & Montgomery (Alabama), Destin, Gainesville, Marianna, Mary Esther, Niceville, Orlando, Palatka, Panama City, St. Augustine, Tampa & Tallahassee (Florida), Atlanta (Georgia), Bowling Green and Russellville (Kentucky), New Orleans (Louisiana), Jackson (Mississippi) and Nashville (Tennessee), Austin and Georgetown (Texas) Frost, PLLC FAYETTEVILLE

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1200 E. Joyce Blvd Suite 301 Fayetteville Arkansas 72703 U.S.A. Telephone: Facsimile: E-mail: Website: Keith Ekenseair John Ervin International Liaison and Tax:

+1 (479) 695-4300 +1 (479) 695-4301 [email protected] www.frostpllc.com Kendal Powers

Keith Ekenseair [email protected]

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UNITED STATES OF AMERICA (CONTINUED) Beene Garter LLP GRAND RAPIDS 56 Grandville Avenue SW Grand Rapids Michigan 49503-2679 U.S.A. Telephone: Facsimile: Website: David M. Barrons Peggy W. Bishop Howard L. Cutler Marc H. Gilbert Carol L. Hubbard Marla E. Huizing Brian E. LaFrenier Eric J. Larson Karl H. Leskovar International Liaison:

+1 (616) 235-5200 +1 (616) 235-5285 www.beenegarter.com Roxanne M. Page Jon E. Pike Ann M. Plummer Thomas P. Rosenbach Nancy J. Sabolish K. Eric Smith Claude A. Titche III Daniel Lynn

Thomas P. Rosenbach [email protected]

Moore Stephens Doeren Mayhew, P.C. HOUSTON 2603 Augusta Drive Suite 1100 Houston Texas 77057-5639 U.S.A. Telephone: Website: Richard Beutelschies Janet Bryan-Matura International Liaison:

+1 (713) 789 7077 www.moorestephensdm.com Jennifer Mailhes Tim Moore Richard Beutelschies [email protected]

Joseph Decosimo and Company, LLC HUNTSVILLE 301 Washington Street Suite 303 Hunstville Alabama 5801 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 256 517 1111 +1 877 568 7830 [email protected] www.decosimo.com

Derek Daniel International Liaison:

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John E. Henegar (Chattanooga) [email protected]

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UNITED STATES OF AMERICA (CONTINUED)

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Blue & Co., LLC INDIANAPOLIS One American Square Suite 2200, Box 82062 Indianapolis Indiana 46282 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (317) 633 4705 +1 (317) 633-4889 [email protected] www.blueandco.com Alan L. Parks Jeffrey L. Reed William A. Rees Angela L. Zirkelbach

Edmund R. Abel Sally L. Cleveland Kameron H. McQuay Jeffery T. Neff International Liaison: International Tax:

Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

Grassi & Co. JERICHO 50 Jericho Quadrangle Jericho NY 11753 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (516) 256-3500 +1 (516) 256-3510 [email protected] www.grassicpas.com Stephen Mannhaupt Eric Martinez Carmine Minieri Robert Murray John Pellitteri David Rottkamp Alan Silverstein Barry Sunshine Alice Varisano David Warshauer

Louis Grassi Robert Brewer Jeffrey Cohen Ronald Eagar William Fischer David Freda Richard Gavin Steven Goldstein Geri Gregor Robert Grote International Liaison: International Tax:

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Louis Grassi [email protected] Alice Varisano [email protected]

Office also located in New York

185

UNITED STATES OF AMERICA (CONTINUED)

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Joseph Decosimo and Company, PLLC KNOXVILLE 800, S. Gay St. Suite 1919 Knoxville Tennessee 37929 U.S.A. Telephone: Facsimile: Website:

+1 865-546-0021 +1 865-546-7580 www.decosimo.com

Janice Sansing International Liaison: International Tax:

Janice Sansing [email protected] William R. Russell (Chattanooga) [email protected]

Blue & Co., LLC LEXINGTON 301 East Main St Suite 1100 Lexington Kentucky 40507 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (859) 253-1100 +1 (859) 253-1384 [email protected] www.blueandco.com David R. O’Bryan Richard C. Shields

Paul D. Johnston Gregory C. Mullins R. Allen Norvell International Liaison: International Tax:

Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

Rea & Associates, Inc. LIMA 2300 Baton Rouge Avenue Lima Ohio 45805-1130 U.S.A. Telephone: Facsimile: E-mail: Website: Dennis K. Gallant Mark J. McKinley International Liaison: International Tax:

186

+1 (419) 331-1040 +1 (419) 331-1120 [email protected] www.reacpa.com William J. Mills

David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Frost, PLLC LITTLE ROCK 425 West Capitol Ave Suite 3300 Little Rock Arkansas 72201 U.S.A. Telephone: Facsimile: E-mail: Website: T. J. Boyle Bob Childress Dennis Cooper Ted Duncan Greg Flesher Tom Gibbons Cody Griffin Rob Gunther International Liaison and Tax:

+1 (501) 376-9241 +1 (501) 374-5520 cshuffi[email protected] www.frostpllc.com Angie Hopkins Rachel Kremer Tammy Lisko Dan Peregrin Doug Richardson Cheryl Shuffield Dave Vargo Cheddy Wigginton Cheryl Shuffield cshuffi[email protected]

Holthouse Carlin & Van Trigt LLP LONG BEACH 100 Oceangate Suite 800 Long Beach California 90802 U.S.A. Telephone: Facsimile: E-mail: Website: Blake Christian Victor Gonzales International Liaison and Tax:

+1 (562) 590-9535 +1 (562) 590-0395 [email protected] www.hcvt.com

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Mike Thielman

Greg Hutchins (Westlake Village) [email protected]

187

UNITED STATES OF AMERICA (CONTINUED)

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Holthouse Carlin & Van Trigt LLP LOS ANGELES (Principal Office) 11444 West Olympic Blvd 11th Floor Los Angeles California 90064 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (310) 566-1900 +1 (310) 566-1901 [email protected] www.hcvt.com Julie Miller Patty O’Connell Ben Shiao John Van Trigt

Jim Carlin Ken Froelich Mara Hofman Phil Holthouse John Kishi International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Frazer, LLP LOS ANGELES 135 S. State College Blvd Suite 300 Brea California 92821 U.S.A. Telephone: Facsimile: E-mail: Website: Jacques Cohen Sharon A. Davis Tim Gulling Jeff C. Jones International Liaison:

188

+1 (714) 990 1040 +1 (714) 671 1041 [email protected] www.frazerllp.com Lou Rendon Brian Tunnelle Susan Woo Dean Yamagata Jeff C. Jones [email protected]

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Blue & Co., LLC LOUISVILLE 2650 Eastpoint Parkway Suite 300 Lousville Kentucky 40223 Telephone: Facsimile: E-mail: Website:

+1 (502) 992-3500 +1 (502) 992-3509 [email protected] www.blueandco.com

Dale B. Skaggs International Liaison: International Tax:

C. Michael Stigler Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

Blue & Co., LLC LOUISVILLE - DOWNTOWN 500 W. Jefferson Street Suite 1600 Louisville Kentucky 40202 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (502) 584-1101 +1 (502) 584-4960 [email protected] www.blueandco.com J. Gregory Jackson Marcia M. Lewis Jim L. Noe

John J. Ackerman Helen K. Cohen W. Thomas Cooper International Liaison: International Tax:

Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

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Moore Stephens Lovelace, P.A. MACON 435 Second Street Suite 400 Macon Georgia 31201 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (478) 742-8846 +1 (866) 290-6362 [email protected] www.mslcpa.com

Stanley “Sandy” W. Swindling Jr. International Liaison:

Stanley “Sandy” W. Swindling Jr. [email protected]

189

UNITED STATES OF AMERICA (CONTINUED)

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Rea & Associates, Inc. MARIETTA 132 South Fourth Street Marietta Ohio 45750-3208 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 373-7423 +1 (740) 373-7492 [email protected] www.reacpa.com

Robert G. Ferguson International Liaison: International Tax:

James Hensler David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

Asher & Company, LTD MARLTON 11 Eves Drive Suite 200 Marlton New Jersey 08053-3130 U.S.A. Telephone: Facsimile: Website:

+1 856 797 1218 +1 856 797 1219 www.asherco.com

Kevin R. Johnson International Liaison:

Kevin R. Johnson [email protected]

Rea & Associates, Inc. MEDINA 694 East Washington St P.O. Box 485 Medina Ohio 44258-0485 U.S.A. Telephone: Facsimile: E-mail: Website: Frank L. Festi Jr. International Liaison: International Tax:

190

+1 (330) 722-8222 +1 (330) 722-7104 [email protected] www.reacpa.com David K. McCarthy David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Joseph Decosimo and Company, PLLC MEMPHIS Forum I Building 6750 Poplar Avenue Suite 600 Memphis Tennessee 38138 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (901) 683-8899 +1 (901) 683-8999 [email protected] www.decosimo.com

Frank P. Lamanna Jr. Kevin McAdams International Tax: International Liaison:

M. Arnold McGruder

Kevin McAdams [email protected] M. Arnold McGruder [email protected]

Moore Stephens Lovelace, P.A. MIAMI 14400 N.W. 77th Court Suite 306 Miami Lakes Florida 33016-1592 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (305) 819-9555 +1 (305) 819-9955 [email protected] www.mslcpa.com

Julie A. Baird International Liaison:

Stanley “Sandy” W. Swindling Jr.

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Julie A. Baird [email protected]

Rea & Associates, Inc. MILLERSBURG 212 North Washington Street Millersburg Ohio 44654-1122 U.S.A. Telephone: Facsimile: E-mail: Website: Thomas R. Jeffries Christopher A. Roush International Liaison: International Tax:

+1 (330) 674-6055 +1 (330) 674-3859 [email protected] www.reacpa.com Marcia Stutzman Michael K. Taylor David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

191

UNITED STATES OF AMERICA (CONTINUED)

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Joseph Decosimo and Company, PLLC NASHVILLE Roundabout Plaza 1600 Division St., Suite 225 Nashville Tennessee 37203 U.S.A. Telephone: Facsimile: E-mail: Website: Ken Lowery Mike Vaden International Liaison: International Tax:

+1 (615) 292-7135 +1 (615) 292-7169 [email protected] www.decosimo.com Ronald Williams

Ken Lowery [email protected] William R. Russell (Chattanooga) [email protected]

Rea & Associates, Inc. NEW PHILADELPHIA 122 Fourth Street NW P.O. Box 1020 New Philadelphia Ohio 44663-5120 U.S.A. Telephone: Facsimile: E-mail: Website: Lisa Beamer Mark Fearon Darlene Finzer Greg R. Goodie International Liaison: International Tax:

192

+1 (330) 339-6651 +1 (330) 339-4837 [email protected] www.reacpa.com Paul McEwan Donald McIntosh C. Michael Noretto

David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

UNITED STATES OF AMERICA (CONTINUED)

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Citrin Cooperman & Company, LLP NEW YORK 529 Fifth Avenue New York New York 10017 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (212) 697-1000 +1 (212) 697-1004 [email protected] www.citrincooperman.com

Joel A. Cooperman (Managing Partner) Niles Citrin Robert Kaufman Terri Coffel Jeff Slavet F. Wayne Holton Aaron Chaitovsky Mark Schniebolk International Liaison: International Liaison: International Tax: International Tax:

Arnold J. Herrmann Gary M. Karlitz Michael DeVito Michael Rhodes David Bruckman Corey L. Massella Mark Fagan

Mark Fagan [email protected] Aaron Chaitovsky [email protected] Jeff Slavet [email protected] F. Wayne Holton [email protected]

MSPC NEW YORK 546 Fifth Avenue 6th Floor New York New York. 10036-5000 U.S.A. Telephone: Facsimile: E-mail: Website: James J. Flannery Richard J. Montalbano International Liaison: International Tax:

U +1 (212) 682-1234 +1 (212) 687-8846 [email protected] www.mspc-cpa.com Michael G. Mullen

James J. Flannery jfl[email protected] Ronald J. Ruggeri [email protected]

193

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Citrin Cooperman & Company, LLP NORWALK 37 North Avenue Norwalk Connecticut 06851-3832 U.S.A. Telephone: Facsimile: E-mail: Website: Mark Fagan Alan G. Badey Pat Spagnoli International Liaison: International Liaison: International Tax: International Tax:

+1 (203) 847 4068 +1 (203) 849 0624 [email protected] www.citrincooperman.com Gilbert Watkins Barry Newman

Mark Fagan [email protected] Aaron Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] F. Wayne Holton (New York) [email protected]

Eadie & Payne, LLP ONTARIO 4200 Councours Suite 360 Ontario California 91764-4982 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (909) 466 5252 +1 (909) 466 5250 [email protected] www.eadiepaynellp.com

Todd C. Landry International Liaison:

John F. Prentice [email protected]

Holthouse Carlin & Van Trigt LLP ORANGE COUNTY 555 Anton Blvd Suite 700 Costa Mesa California 92626 U.S.A. Telephone: Facsimile: E-mail: Website: David Erard Curt Giles International Liaison and Tax:

194

+1 (714) 361-7600 +1 (714) 361-7601 [email protected] www.hcvt.com Donna Hansen Scott Stephenson Greg Hutchins (Westlake Village) [email protected]

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Moore Stephens Lovelace, P.A. ORLANDO Commerce Plaza Suite 400 1201 South Orlando Avenue Winter Park Florida 32789-7192 U.S.A. Telephone: Facsimile: E-mail: Website: Scot E. Aurelius Farlen Halikman William Miller Jr. International Liaison: International Tax:

+1 (407) 740-5400 +1 (407) 740-0012 [email protected] www.mslcpa.com Kevin D. Murphy Daniel J. O’Keefe Douglas G. Palmer Kevin D. Murphy [email protected] Kurt A. Alter [email protected]

Holthouse Carlin & Van Trigt LLP PASADENA 117E Colorado Blvd 6th Floor Pasadena California 91105 U.S.A. Telephone: Facsimile: E-mail: Website: Kevin Cordano Vicken Haleblian International Liaison and Tax:

+1 (626) 243-5100 +1 (626) 243-5101 [email protected] www.hcvt.com Andy Torosyan

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Greg Hutchins (Westlake Village) [email protected]

195

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Citrin Cooperman & Company, LLP PHILADELPHIA 1800 JFK Boulevard Philadelphia Pennsylvania 19103 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (215) 545-4800 +1 (215) 545-4810 [email protected] www.citrincooperman.com

Mark S. Carrow William C. Briggs International Liaison: International Liaison: International Tax: International Tax:

Jeffrey Gittler Kevin Ryan Mark Fagan [email protected] Aaron Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] F. Wayne Holton (New York) [email protected]

Asher & Company, LTD PHILADELPHIA Ten Penn Center 1801 Market Street Suite 1700 Philadelphia Pennsylvania 19103 U.S.A. Telephone: Facsimile: E-mail: Website: Brian D. Alten Howard B. Asher Joseph W. Beach Larry M. Bressler William T. Burns Michael D. Byrnes Stephen J. Carr Bernadette M. Daniel James M. Doyle International Liaison and Tax:

196

+1 (215) 564-1900 +1 (215) 564-3940 [email protected] www.asherco.com Patrick J. Dugan Madeline T. Janowski Kevin R. Johnson James M. Kochanski Frank L. Merenda Catherine A. Nemeth David L. Powers Margaret M. Robus

William T. Burns [email protected]

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Frost, PLLC RALEIGH 3605 Glenwood Ave Suite 370 Raleigh North Carolina 27612 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (919) 782-8410 +1 (919) 881-0892 [email protected] www.frostpllc.com

Homer Duncan International Liaison and Tax:

Del Rush Del Rush [email protected]

Eadie and Payne, LLP REDLANDS 1839 West Redlands Blvd., Redlands California 92373 U.S.A. Telephone: Facsimile: E-mail: Website: Deborah L. Crowley John F. Prentice International Liaison:

+1 (909) 793-2406 +1 (909) 792-3516 [email protected] www.eadiepaynellp.com David M. Thayer Frank M. Zabaleta John F. Prentice [email protected]

Atkinson & Co. LTD. RIO RANCHO

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4011 Barbara Loop, S.E Suite 104 Rio Rancho New Mexico, 87124 U.S.A. Telephone: Facsimile: Website:

+1 (505) 891-8111 +1 (505) 891-9169 www.atkinsoncpa.com

Karen Delle Site

197

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

The Bonadio Group ROCHESTER Corporate Crossings 171 Sully’s Trail Suite 201 Pittsford New York 14534-4557 U.S.A. Telephone: Facsimile: Website: Gerald J. Archibald Thomas F. Bonadio Thomas Bruckel Heidi Caton Kristen M. Clark Jean Close Jeffrey R. Corey Scott W. Cresswell Anthony Duffy Donald Eichenauer Robert Enright David Fabian Paul Fries Thomas Gianatasio Denise Gueli Paul Henry Thomas Kamide James T. Keefe Stanley Konopko International Liaison: International Tax:

+1 (585) 381-1000 +1 (585) 381-3131 www.bonadio.com Heather Leggiero Jeffrey Lewis Michael Loguidice John Magee Philip A. Mann John Olsen Amanda Parker Kenneth Pink Gordon Robbie Eileen Semmler Nancy Snyder Craig M. Stevens Steve M. Terrigino Roger D. Upton Mario P. Urso Alan Walther Bruce B. Zicari II James J. Zielinski

Thomas F. Bonadio [email protected] Thomas Bruckel [email protected]

Offices also in Albany, Buffalo, Syracuse, Perry and Geneva (New York). TravisWolff, LLP SAN ANTONIO 9901 IH-10 Suite 500 San Antonio Texas 78230 U.S.A. Telephone: Facsimile: E-mail: Website: Edward L. Rishebarger Gary L. Hoyack International Liaison:

198

+1 (210) 820-3900 +1 (210) 820-3226 [email protected] www.traviswolff.com Janet E. Stigent–Burns Kevin S. Petermann Edward L. Rishebarger [email protected]

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Frazer, LLP SAN DIEGO

Services available through Los Angeles Armanino McKenna LLP SAN FRANCISCO 44 Montgomery Street Suite 900 San Francisco California 94104 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (415) 568-3280 +1 (415) 568-3281 [email protected] www.amllp.com

Scott Copeland International Liaison: International Tax:

Lynn Henley Andy J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

Mohler, Nixon & Williams SAN FRANCISCO 150 Spear Street Suite 925 San Francisco California 94105 U.S.A. Telephone: Facsimile: E-mail: Website: David N. Anderson International Liaison and Tax:

+1 (415) 817-5070 +1 (415) 896-1721 [email protected] www.mohlernixon.com

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Larry K. Kammerer Andrew M. Mattson [email protected]

199

UNITED STATES OF AMERICA (CONTINUED) Mohler, Nixon & Williams SAN FRANCISCO / SAN JOSE - SILICON VALLEY 635 Campbell Technology Parkway Campbell California 95008 U.S.A. Telephone: Facsimile: E-mail: Website: Jason M. Adkins David N. Anderson Keith A. Byars Stacey J. Dell Robert H. Eng Liana F. Felix Gregory S. Finley James M. Hager Larry K. Kammerer William P. Kelleher Jeffrey M. Kirkendall Ryan D. Koch Gregory M. Lomazzi International Liaison and Tax:

+1 (408) 369-2400 +1 (408) 379-9485 [email protected] www.mohlernixon.com Randall K. Mack Kevin R. Maddock Andrew M. Mattson John C. Murphy Leinani Nakamura Lynn R. Nixon Dennis M. Ondyak Clare T. Piech Steven C. Vidlock Brad A. Wall David B. Welsh V. Kent Williams

Andrew M. Mattson [email protected]

Mohler, Nixon & Williams SAN FRANCISCO / SAN JOSE - SILICON VALLEY 2600 El Camino Real Suite 405 Palo Alto California 94306 U.S.A. Telephone: Facsimile: E-mail: Website: Robert H. Eng International Liaison and Tax:

200

+1 (650) 494-3901 +1 (650) 494-6756 [email protected] www.mohlernixon.com Gregory M. Lomazzi Andrew M. Mattson [email protected]

GMT-5/10

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Armanino McKenna LLP SAN JOSE 50 W. San Fernando Street Suite 600 San Jose California 95113 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (408) 200-6400 +1 (408) 200-6401 [email protected] www.amllp.com Chris Moore David Sordello Mark Tanaka Robert Tuvell Doug Wibbing Kevin Wise

Scott Borgia Matthew Chavez Jon Davies Malcolm Ellerbe David Lee Takashi Midorikawa International Liaison: International Tax: International Tax:

Andy J. Armanino (San Ramon) [email protected] Jon Davies [email protected] Kevin Wise [email protected]

Armanino McKenna LLP SAN RAMON 12667 Alcosta Blvd Suite 500 San Ramon California 94583 U.S.A. Telephone: Facsimile: E-mail: Website: Andy J. Armanino Matt Armanino Dan J. Bowen Bill Brause John Brychel Brad Cless Lori Colvin Barbara Cyphers David Davis Vintage Foster Tom E. Gard Scot Glover Tim Hourigan International Liaison: International Tax:

+1 (925) 790-2600 +1 (925) 790-2601 [email protected] www.amllp.com

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Dan R. Jones Bruce Kirschenbaum Joan Liebscher Tom Mescall Joshua K. Nevarez Paul O’Grady Monika Pelz Matt Perreault Paul J. Peterson Gary Pitchford Esther M. Ratterree Jeff A. Stegner Mark G. Wagner Andy J. Armanino [email protected] Jon Davies (San Jose) [email protected]

201

UNITED STATES OF AMERICA (CONTINUED) Peterson Sullivan LLP SEATTLE 601 Union Street Suite 2300 Seattle Washington 98101 U.S.A. Telephone: Facsimile: E-mail: Website: Kevin J. Allison Al W. Dunnell Ray G. Holmdahl Robert C. Keasal Brian D. Kennett David C. Lee International Liaison: International Tax:

+1 (206) 382 7777 +1 (206) 382 7700 [email protected] www.pscpa.com Matthew R. Matson Chris Russell Jim Schneidmiller John Smolke Sharlyn R. Turner Joe Wilcynski Ray G. Holmdahl [email protected] John Smolke [email protected]

Blue & Co., LLC SEYMOUR 106 Community Drive Seymour Indiana 47274 U.S.A Telephone: Facsimile: E-mail: Website: Jane L. Blevins International Liaison: International Tax:

202

+1 (812) 522-8416 +1 (812) 523-8615 [email protected] www.blueandco.com Michael A. Fleetwood Douglas M. Hasler [email protected] Jerry M. Hammel [email protected]

GMT-5/10

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Citrin Cooperman & Company, LLP SPRINGFIELD 530 Morris Avenue Springfield New Jersey 07081 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (973) 218-0500 +1 (973) 218-0511 [email protected] www.citrincooperman.com

Alex Serrano Edward C. Horton International Liaison: International Liaison: International Tax: International Tax:

Wilfredo Fernandez

Mark Fagan [email protected] Aaron Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] F. Wayne Holton (New York) [email protected]

Brown Smith Wallace LLC ST. CHARLES 1551 Wall Street Suite 280 St. Charles Missouri 63303 U.S.A. Telephone: Facsimile: E-mail: Website: Frank Megargel

+1 (636) 255-3000 +1 (636) 947-6128 [email protected] www.bswllc.com

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Bill Willbrand

203

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Brown Smith Wallace LLC ST. LOUIS 1050 N. Lindbergh Blvd St. Louis Missouri 63132-2912 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (314) 983-1200 +1 (314) 983-1300 [email protected] www.bswllc.com Donald L. Mitchell Tony Munns Larry N. Pevnick Earl Salsman Patrick M. Shelton Donna Beck Smith Jeffrey S. Smith Karen S. Stern Harvey N. Wallace Barry H. Worth

Sheldon L. Baron Robin R. Bell Leslie (Les) Block Tony J. Caleca Martin M. Doerr Alan J. Fine Nancy A. Flachsbart Ted A. Flom Cathy B. Goldsticker Roy H. Kramer Christopher C. Menz International Liaison and Tax:

Jeffrey S. Smith [email protected]

Moore Stephens Lovelace, P.A. TALLAHASSEE Mailing Address P.O. Box 470 Tallahassee Florida 32302-0470 U.S.A.

307 West Park Avenue Suite 202 Tallahassee Florida 32301-1422 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (850) 224-4407 +1 (850) 222-3044 [email protected] www.mslcpa.com

Julie A. Baird Moore Stephens Lovelace, P.A. TAMPA AREA 311 Park Place Boulevard Suite 100 Clearwater Florida 33759 U.S.A. Telephone: Facsimile: E-mail: Website: Ronald R. Shuck

204

+1 (727) 531-4477 +1 (727) 538-2154 [email protected] www.mslcpa.com Steven R. Jones

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Frazer, LLP VISALIA 2250 West Main Street Suite B Visalia California 93291 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (559) 732-4135 +1 (559) 732-7140 [email protected] www.frazerllp.com

Robert A. Matlick International Liaison:

Michael Edwards Jeff C. Jones (Los Angeles) [email protected]

Holthouse Carlin & Van Trigt LLP WESTLAKE VILLAGE 4550 E. Thousand Oaks Blvd. Suite 100 Westlake Village California 91362 U.S.A. Telephone: Facsimile: E-mail: Website: Dave Bierhorst Jason Flashberg Greg Hutchins International Liaison and Tax:

+1 (805) 374-8555 +1 (805) 374-9777 [email protected] www.hcvt.com John R. Lilly Robin Paule Nicholas Vinolus Greg Hutchins [email protected]

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205

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Citrin Cooperman & Company, LLP WHITE PLAINS 709 Westchester Avenue White Plains New Jersey 10604 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (914) 949-2990 +1 (914) 949-2910 [email protected] www.citrincooperman.com David Seiden John Bryan

Mark Fagan Alan G. Badey Matthew Kuchinsky International Liaison: International Liaison: International Tax: International Tax:

Mark Fagan [email protected] Aaron Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] F. Wayne Holton (New York) [email protected]

Rea & Associates, Inc. WOOSTER 545 North Market Street Wooster Ohio 44691-3465 U.S.A. Telephone: Facsimile: E-mail: Website: Robert E. Mapes Lesley A. Mast International Liaison: International Tax:

206

+1 (330) 264 0791 +1 (330) 262-9136 [email protected] www.reacpa.com C. Eugene Spittle

David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

UNITED STATES OF AMERICA (CONTINUED)

GMT-5/10

Rea & Associates, Inc. ZANESVILLE 3808 James Court, Suite 3 Zanesville Ohio 43701-0967 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 454-3198 +1 (740) 454-3292 [email protected] www.reacpa.com

Chad Bice International Liaison: International Tax:

James Fracker David L. Wolfe (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

URUGUAY

GMT-3

Moore Stephens Auditores Asociados MONTEVIDEO Juncal 1305 Piso 16 Montevideo Uruguay Telephone: Facsimile: E-mail: Website:

+598 29159714 +598 29159714 [email protected] www.msaa.com.uy

Cr. Francisco Obes Secco Cr. Daniel González Cotelo International Liaison: International Liaison: International Liaison for Legal Matters:

Cra. Ximena Furtado Cazes

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Cr. Daniel González Cotelo [email protected] Cra. Ximena Furtado Cazes [email protected] Dr. Tomás Guerrero Costa [email protected]

207

VENEZUELA

GMT-4.5

Cifuentes, Lemus & Asociados CARACAS Av. La Salle Torre Phelps Piso 26 Plaza Venezuela Caracas Venezuela Telephone: Facsimile: E-mail: Website:

+58 (212) 781 88 66 +58 (212) 781 29 32 [email protected] www.moorestephens.com.ve Zaidet Cotoret Mayerling Mejía Carlos Barrios José de los Santos Martínez

Juan Cifuentes Luis Cifuentes Maffalda Lemus Zacarías Delgado International Liaison: International Liaison: International Tax:

Juan Cifuentes [email protected] Luis Cifuentes [email protected] Maffalda Lemus [email protected]

VIETNAM

GMT+7

Vietnam Auditing Partnership Company (CPA Vietnam) HANOI No 17, Lot 2C Trung Yen Urban Zone Trung Hoa Street Cau Giay District Hanoi Vietnam Telephone: Facsimile: E-mail: Website:

+84 (4) 37832121 +84 (4) 37832122 [email protected] www.cpavietnam.vn

Ha Phu Nguyen (Managing Partner) Nghia Van Truong Tuan Anh Nguyen International Liaison: International Liaison:

208

Thang Van Dinh Duong Que Nguyen Nam Thanh Phan

Ha Phu Nguyen [email protected] Hien Thu Nguyen [email protected]

VIETNAM (CONTINUED)

GMT+7

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: Facsimile: E-mail: Website:

+84 (8) 3930 7062 +84 (8) 3930 7065 [email protected] www.cpavietnam.vn

International Liaison:

Trinh Tien Nguyen [email protected] Hien Thu Nguyen [email protected]

International Liaison:

Vietnam Auditing Partnership Company (CPA Vietnam) DA NANG CITY No. 66 Bac Dau Street Hai Chau District Da Nang City Vietnam Telephone: Facsimile: E-mail: Website:

+84 (511) 3 828 154 +84 (511) 3 828 154 [email protected] www.cpavietnam.vn

International Liaison:

Tuan Anh Nguyen [email protected] Hien Thu Nguyen [email protected]

International Liaison:

Please see the correspondent firm listing

ZAMBIA

GMT+2

V Z

Moore Stephens IFI Limited LUSAKA

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

209

CORRESPONDENT AND ASSOCIATED FIRMS Correspondent and associated firms are not full member firms of Moore Stephens International Limited.

Firms may be designated as correspondent or associated firms where:

· · ·

210

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.

AUSTRALIA

GMT+8/10

Bartons Chartered Accountants and Wealth Advisors (Associated Firm) ADELAIDE - CAMDEN PARK 474a, Anzac Highway Camden Park South Australia 5038 Telephone: Facsimile: E-mail: Website: Leanne Carnegie-Smith Chris Waples Stuart M. Brown International Liaison: International Tax:

Mailing Address PO Box 2062 Morphettville South Australia 5043 +61 (8) 8294 4744 +61 (8) 8294 4676 [email protected] www.bartons.com.au John O’Connell Adam McCann

Chris Waples [email protected] Leanne Carnegie-Smith [email protected]

Sinclair Wilson WARRNAMBOOL 177 Koroit Street Warrnambool Vic 3280 Australia

Peter A. McMillan Perry Cho Stephen J. Knight John Bouwman Basil D. Brock Michael D. Rea Martin E. Kavanagh Wesley J. Dunn Robert A. Baudinette International Liaison and Tax:

+61 (03) 5564 0555 +61 (03) 5564 0500 [email protected] www.sinclairwilson.com.au Felicity K. Melican Darren J. O’Donnell Kane R. Grant Leigh M. Marris Sean F. DeLaney Wayne R. Promnitz Anthony R. Davis Debra L. Nankervis Michael J. Klem Basil D. Brock [email protected] Correspondent/Associated Firms

Telephone: Facsimile: E-mail: Website:

211

BOLIVIA

GMT-4

Ratio Consulting S.A. SANTA CRUZ DE LA SIERRA Mailing Address P.O. Box 1647 Santa Cruz de la Sierra Bolivia

Calle Prolongación Beni Nº 20. Edificio Casanova 5to. Piso. Of. 7 y 8 Santa Cruz de la Sierra Bolivia Telephone: Facsimile: E-mail: Website:

+591 (3) 3280349 +591 (3) 3321552 [email protected] www.msratio.com Rosario Molina Gabriel Hoyos

Rodo Suxo Santiago Pimentel Arturo Fortún International Liaison and Tax:

Arturo Fortún [email protected]

CHINA

GMT+8

Chongqing Zhongding Certified Public Accountants CHONGQING 13-14th Floor Yuhai Building 329 Minsheng Road Yuzhong District Chongqing 400010 The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (23) 6382 8913 +86 (23) 6371 1183 [email protected] www.zd023.com

International Liaison:

Wang Peng Guo [email protected]

It is in your best interest to send all correspondence to Leon Hou, resident MSIL representative in China (Shanghai)

ESTONIA

GMT+1

Audiitfirma Klea Oü PÄRNU Rüütli 51 80010 Pärnu Estonia Telephone: Facsimile: E-mail:

+372 (44) 90900 +372 (44) 90901 [email protected]

Kalle Lahe International Liaison:

212

Kalle Lahe [email protected]

LIECHTENSTEIN

GMT+1

Töndury + Partner AG LIECHTENSTEIN Austrasse 15 9495 Triesen Liechtenstein Telephone: Facsimile: E-mail: Website:

Mailing Address P.O. Box 101 9495 Triesen Liechtenstein +423 265 51 51 +423 262 79 89 [email protected] www.toendury.li

Dr.oec. HSG Hans Eggenberger International Liaison:

Lic.oec. HSG Gerhard Meier

Dr.oec. HSG Hans Eggenberger [email protected]

PARAGUAY

GMT-4

Ayca Auditores Y Consultores Asociados ASUNCION Ntra. Sra. De la Asuncion 865 Asuncion Paraguay Telephone: Facsimile: E-mail: Website:

+595 (21) 492 252/3 +595 (21) 448 565 [email protected] http://www.ayca.com.py

Manuel Stark Robledo

International Liaison: International Liaison:

Fernando José Estigarribia Lezcano Manuel Stark Robledo [email protected] Fernando José Estigarribia Lezcano [email protected]

RUSSIAN FEDERATION

GMT+2/12

Mailing Address P.O. Box 11 Moscow 125413 Russian Federation

5 Golovinskoye Shosse Moscow 125212 Russian Federation Telephone: Facsimile: E-mail: Evgeny V. Pavlov Valery S. Tishenko

+7 (495) 788 19 45 +7 (495) 788 19 44 [email protected] Michael V. Pylov

All international contact to be made through Moore Stephens Moscow Limited

213

Correspondent/Associated Firms

Balance Ltd LLC MOSCOW

RUSSIAN FEDERATION (CONTINUED)

GMT+2/12

ZAO “Transsib-Audit” MOSCOW Mailing Address A-195, P.O. Box 31 Moscow 125195 Russian Federation

Office 3079, 3133 21/5 Kuznetskij Most Moscow 107996 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 626 0116/0297 +7 (495) 626 0297 [email protected] 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 No. 65/2 Sir Chittampalam A. Gardiner Mawatha Colombo 02 Sri Lanka Telephone: Facsimile: E-mail: E. Ruwan J. Perera International Liaison: International Tax:

214

+94 (11) 2423725/2423726 +94 (11) 2423727 [email protected] Joseph Jayaseelan E. Ruwan J. Perera [email protected] Joseph Jayaseelan [email protected]

UNITED KINGDOM

GMT

MA Partners LLP (Associated Firm) NORWICH 7 The Close Norwich NR1 4DJ Telephone: Facsimile: E-mail: Website: Jeremy Robson William Hill Iain Mawson Mary-Anne Sargeant International Liaison: International Tax Personal: International Tax Corporate:

+44 (0) 1603 227600 +44 (0) 1603 227610 [email protected] www.mapartners.co.uk Alistair Fish Chris Dugdale Clare Goodswen Martyn Page Chris Dugdale [email protected] Christine Abery [email protected] Martyn Page [email protected]

Correspondent/Associated Firms

Offices also in Attleborough, Swaffham and Watton.

215

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

.mt

Malta

.bm

Bermuda

.mu

Mauritius

.bo

Bolivia

.mx

Mexico

.br

Brazil

.my

Malaysia

.bs

Bahamas

.ni

Nicaragua

.bz

Belize

.nI

Netherlands

.ca

Canada

.no

Norway

.ch

Switzerland

.nz

New Zealand

.ck

Cook Islands

.om

Oman

.cl

Chile

.pa

Panama

.cn

China

.pe

Peru

.co

Colombia

.pg

Papua New Guinea

.cy

Cyprus

.ph

Philippines

.cz

Czech Republic

.pk

Pakistan

.de

Germany

.pl

Poland

.dk

Denmark

.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

.in

India

.ua

Ukraine

.ir

Iran

.uk

United Kingdom (Great Britain)

.is

Iceland

.us

USA

.it

Italy

.uy

Uruguay

.jo

Jordan

.ve

Venezuela

.jp

Japan

.vg

British Virgin Islands

.kr

Korea (South)

.vn

Vietnam

.kw

Kuwait

.za

South Africa

.ky

Cayman Islands

Please note that most MSIL member and correspondent firms from the UK and USA use .com at the end of their e-mails. .

216

PERSONAL CONTACT DETAILS C: Cell phone; D: Direct dial Abdulali, Mustafa Abedin, Kamrul Abedin, M. J.

[email protected] D: +44 (0)7770 640011 [email protected] C: +880 171 303 5677 [email protected] C: +880 171 300 7525 [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

169 34

34 Abel, Edmund R. 185 Abel, Robert A. 174 Abert, Kurt 70 Abery, Christine 215 Abrams, Scott 182 Abreu, Antonio 128 Salvador Abu El Gasim, El Gazim [email protected] 132 Rizgalla Acha, Pablo [email protected] 143 Ackerman, John J. [email protected] C: +1 502 609 3510 189 Acklin, Thomas [email protected] C: +41 79 599 94 92 146 Adcock, John [email protected] C: +971 50 6588079 5/6/9/123/151/155/156 Adkins, Jason M. [email protected] D: +1 408 369 2418 200 Adlercreutz, Agneta [email protected] C: +46 (0)704 93 25 60 D: +46 (0)303 840 30 145 Adriaensens, Fernando 143 Adrian, Stephen L. [email protected] C: +61 (0) 418 397 883 23 Agarwal, Shivratan [email protected] 87 Aguayo Henríquez, [email protected] 48 Víctor Aguirre Huamaní, Erick [email protected] 125 Ahmad, Zafar [email protected] C: +92 314 2590000 124 Aitov, Aidar [email protected] C: +7 777 775 09 10 102 Alam, Manzoor-ul [email protected] C: +880 171 154 1696 34 Alberdi, Debi [email protected] 182 Alcover, Pierre [email protected] 37 Aléksic, Bogoljub [email protected] C: +381 63 521 059 133 Alexander, Debbie [email protected] 182 Alff, Florian [email protected] 71 Alfter, Wolfgang [email protected] 69 Aliyev, Yagub [email protected] 33 Allahverdiyev, Hikmet [email protected] C:  +994 50 200 44 40 33 Allan, Steven A. [email protected] C: +61 (0) 419 365 364 23 Allison, Kevin J. [email protected] 202 Almeida de Oliveira, [email protected] 40 José

217

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Alonso Díaz, Sandra Alstrøm, Ole Alt, Margie Alten, Brian D. Alter, Kurt A. Alvarez, José Eduardo Amine, Joseph A. Amouhashem, Behrooz Anderson, David Anderson, David N. Anderson, Ian

Anderson, Louise Andersson, Patrik Angeli, Andrea Angulo, Javier Ankarath, Nandakumar Anschuetz, Chad M. Aparicio, Celestino Apple, Stanley L. Applewhite, Sara Aragón, Justo Manrique Archer, Greg Archibald, Gerald J. Ardito, Frank T. Argaman, Amnon Armanino, Andy J.

Armanino, Matt Armour, Gordon Arzuaga, Javier Asher, Howard B. Au, Tai Wee Aumeras, Patrick Aurelius, Scot E. Austin, Laurie J. Avci, Kenan

218

sandraalonso @moorestephens-fidelitas.com 142 [email protected] C: +45 40 30 79 11 56 [email protected] 135 [email protected] D: +1 215 940 7812 196 [email protected] 195 [email protected] C: +507 6673 6861 124 [email protected] 180 [email protected] C: +98 9121089650 90 [email protected] C: +44 (0)7887 626288 164 [email protected] D: +1 408 369 2503 199/200 [email protected] C: +61 (0) 419 838 523 D: +61 (0) 8 8205 6200 21 [email protected] 182 [email protected] C: +46 706 513322 145 [email protected] 97 141 [email protected] C: +971 50 6524796 155 [email protected] 180 143 [email protected] 170 [email protected] 182 [email protected] C: +51 1 9890 78178 125 [email protected] C: +61 (0)408 720460 22/23/25/26 [email protected] 198 [email protected] 172 [email protected] C: +972 54 6788005 94 [email protected] C: +1 925 451 2548 5/6/9/199/201 [email protected] C: +1 925 352 3139 201 [email protected] C: +44 (0)7718 524173 165 [email protected] 141 [email protected] D: +1 215 241 8950 196 [email protected] C: +60 012 315 1338 105 [email protected] 65 [email protected] 195 [email protected] 172 [email protected] C: +90 533 553 20 00 153

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Averett, Bruce Aw, Mick Axene, Christopher E. Aytaş Kösoğlu, Ümmiye Ayub, Roberto Augusto Babjaková, Viera Baby, Cherian K.

[email protected] 182 [email protected] C: +65 9109 1881 134 [email protected] 173/176/177/178/186/190/191/192/206/207 [email protected] 153

[email protected] C: +55 55 8111 3415 41 [email protected] 135 [email protected] C: +91 984 599 6290 83/85 Bader, Herbert [email protected] 76 Badey, Alan G. [email protected] 194/206 Badger, Howard [email protected] C: +61 (0)414 975 204 24 Bager, Steen K. [email protected] C: +45 2 6 73 80 82 57 Baggia, Douglas [email protected] C: + (504) 9992-9317 79/80 Baggia, Patricia [email protected] C: + (504) 9992-2029 79 Baguette, Jeanjean-françois.baguette François @moorestephensbrussels.com 35 Baiges, Higini [email protected] 140 Baird, Julie A. [email protected] 191/204 Bairstow, Nicholas [email protected] C: +44 (0)7977 090866 163 Balen, Zdenko [email protected] C: +385 98 275 264 53 Balen, Zdenko [email protected] 53 Ballesteros, Christian [email protected] C: +57 (3)164605621 51 Balluku, Esmeralda [email protected] C: +355 (0)6920 44087 19 Bamber, Janine [email protected] C: +27 (0)82 458 0446 136 Barbagallo, Antonio [email protected] 99 Barksdale, Brian [email protected] 182 Baron, Sheldon L. [email protected] D: +1 314 983 1269 204 Barooshian, Laura K. [email protected] 172 Barranco, Alberto M. [email protected] 98 Barranco, Giuseppe A. [email protected] C: +39 335 8085247 95/96/98 Barranco, Giuseppe A. [email protected] C: +39 335 8085247 98 Barranco, Mario A. [email protected] 95 Barrett, Mark [email protected] C: +353 86 8245967 91 Barrios, Carlos [email protected] C: +58 (424) 1436829 208 Barrons, David M. [email protected] C: +1 616-450-2761 184 Barton, Clive [email protected] C: +44 (0)7797 718191 5/100/101

219

@

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Barton, Kenneth L. Barturen, Ignacio Bascou, Alexandra

[email protected]

177 141

alexandra.bascou @moorestephens-europe.com D: +32 (0) 2 627.18.31 8 Basheer, Rick [email protected] C: +61 (0) 408 822 052 D: +61 (0) 8 8205 6219 21 Bassett, Sam [email protected] D: +64 9 306 7103 119 Bastirsch-Knees, Birgit [email protected] 30 Batista Feliciano, [email protected] 40 Pedro Batista, Aristides [email protected] C: +507 6780 5386 124 Baudinette, Robert A. [email protected] C: +61 (0)439 988 984 D: +61 (0) 3 5561 1483 211 Baudoin, Laurent [email protected] 65 Baumgarten, Rolf [email protected] C: +49 (0)1735 388263 77 Bay, Lorraine [email protected] C: +44 (0)7881 500020 157 Baylis, John [email protected] C: +44 (0)7887 626239 158/159 Baylis, Simon [email protected] 157 Beach, Joseph W. [email protected] C: +1 609 510 8410 D: +1 215 940 7851 196 Beachy, Kent [email protected] 177 Beall, Lee [email protected] 177 Beamer, Lisa [email protected] 192 Beamish, Richard J. [email protected] 180 Bean, Bransom [email protected] C: + 44 (0)7624 212036 93 Bearden, Jim [email protected] 182 Bechis, Enrique [email protected] C: +86 (21) 1381 6084496 20/51 Beck, Horst [email protected] 67 Begley, Kevin [email protected] 175 Belcher, Robert L. [email protected] 174 Beljkas, Jelena [email protected] 133 Bell, Robin R. [email protected] D: +1 314 983 1217 204 Benchoubane, Karim [email protected] C: +212 6 61 17 47 47 113 Benko, Christopher J. [email protected] 170 Bennett, Nick [email protected] C: +44 (0)7718 524166 164 Bennie, Andrew [email protected] C: +27 (0)82 551 9576 6/139 Ben-Shoham, Galit [email protected] 94 Bentley, Allen B. [email protected] 179 Beranek, Axel [email protected] D: +49 (0) 203 29506 631 69

220

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Bergmann, Gertrud R.

gertrud.bergmann @moorestephens.de Bernal, Juan G. [email protected] C: +57 (3)213701551 Bernossi, Abdellatif [email protected] C: +212 6 6120 9036 Bernossi, Kouds [email protected] Berriman, Brett [email protected] C: +27 082 925 4334 Berry, Doug [email protected] Berry, Michael J. [email protected] Beutelschies, Richard [email protected] Bezzant, Alan [email protected] C: 07802 635007 Bharati, Yogesh [email protected] C: +91 9815069846 Bhat, Radhesh L. [email protected] Bhatnagar, J. S. [email protected] Bhikha, Kiran [email protected] D: +64 9 306 7117 Białecki, Janusz [email protected] C: +48 691 538 924 Bice, Chad [email protected] Biega, Beth [email protected] Bierhorst, Dave [email protected] Bigogno, Lelio [email protected] Bill, Susan [email protected] Binder, Martin [email protected] Binder, Michael [email protected] Birkholz, Christian [email protected] Birn, Jesper [email protected] C: +45 40 33 78 11 Bishop, Peggy W. [email protected] C: +1 616 443 0466 Blacha, Frank [email protected] Blackwell, Andrew [email protected] C: +61 (0) 416 141 260 Blanco, Carlos Cabrera [email protected] Blanquer, Jorge jblanquer @moorestephens-addveris.es Blevins, Jane L. [email protected] Block, Leslie (Les) [email protected] D: +1 314 983 1252 Blood, Richard [email protected] C: +44 (0)7903 891488 Bodell, Brian [email protected] C: +44 (0)7624 212034 D: +44 (0)1624 697214 Boeing, José [email protected] Bogniard, Jason [email protected] Bohl, Mogens [email protected] C: +45 20 48 64 02 Bojtos, Gyuláné [email protected] Bollinger, Kelly [email protected] Bonadio, Thomas F. [email protected]

67 51 113 113 6/138 182 180 184 158 83 85 87 119 127 207 47 205 96 157 29 29 67 57 184 75 24 142 140 202 204 157

93 40 176 60 81 182 6/198

221

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Bonnevie, Per Borg, Anders Borghi, Paolo Borgia, Scott Borkel, Michael Bothara, G. M. Böttinger, Ulrich

Bouraoui, Jelil Bouraoui, Kamel Bourke, Kim

Bouwman, John

Bowen, Dan J. Bowen, James Boyancé, Carlo Boyd, David Boylan, Dermot Boyle, T. J. Bradley, John Brady, Andrew Brambila Cortés, Héctor Brambila Espinosa, Héctor Branch, Robert Brandel, Anthony Brands, Otto Brandstätter, Sylvia Brandt, Niels Braun, Luc Braun, Michael K. Braun, Werner Brause, Bill Brecknell, Michael

[email protected] C: +45 20 54 88 09 60 [email protected] C: +45 20 43 32 44 59 [email protected] C: +39 346 6681265 95/98 [email protected] 201 [email protected] C: +49 (0)171 6422 260 75 [email protected] C: +91 9822047884 83 [email protected] C: +49 (0)172 5300093 D: +49 541 4046022 75 [email protected] 153 [email protected] 153 [email protected] C: +61 414 641 088 D: +61 (0) 7 5519 1032 22 [email protected] C: +61 (0)417 505159 D: +61 (0) 3 5562 6866 211 [email protected] C: +1 925 858 6199 201 [email protected] 121 [email protected] 97 [email protected] C: +44 (0)7841 985788 165 [email protected] C: +44 (0)7797 745417 100 [email protected] D: +1 (501) 975 0276 187 [email protected] C: +44 (0)7866 463940 163 [email protected] C: +64 21 244 4214 119 [email protected] 108 [email protected] [email protected] C: +44 (0)7808 767638 [email protected] [email protected] [email protected] [email protected] C: +45 24 27 10 45 [email protected] [email protected] [email protected] [email protected] [email protected]

108

160 66 117 30 58 104 46 27 201 158

Bressler, Larry M. Brewer, Robert

222

[email protected] D: +1 215 241 8951 [email protected]

196 185

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Brewster, Regina P. Briand, Cédric Bridges, Jeff Briggs, William C. Brine, Tony Brock, Basil D.

Brook, Adrian Brown, Chris Brown, Stuart M. Bruce, Michael

Bruckel, Thomas Bruckman, David Bruder, Catherine G. Bryan, John Bryan-Matura, Janet Brychel, John Buch, Holger Buffini, Mike Bukhatir, Abdul Aziz Abdullah Mohammad Bulkmans, Jan Burkart, Robert J. Burke, Cheryl Burnett, Mark Burns, William T.

Busgeeth, Dharmraj Bush, Chris Butler, Dayrrl R. Butler, Michael Butler, Warwick

Byars, Keith A. Byrnes, Michael D. Cain, Chris Cain, David M. Calado, Claudio Caleca, Tony J.

[email protected] cbr@alexfidu.ch [email protected] [email protected] [email protected] C: +61 (0)403 499 284 [email protected] C: +61 (0)407 052 405 D: +61 (0) 3 5566 3367 [email protected] C: +44 (0)7984 173204 [email protected] C: +44 (0)7912 741920 [email protected] C: +61 (0)427 260 000 [email protected] C: +44 (0) 7971076313 D: +44 (0) 20 7651 1505 [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] C: +31 616451072 mike.buffi[email protected] C: +44 (0)7624 212027 [email protected] C: +971 50 5599446 [email protected]

182 148 182 196 22

211 157 164 211

158 198 193 180 206 184 201 5/117 93 155

35/36 [email protected] 45 [email protected] 172 [email protected] C: +44 (0)7827 335530 160 [email protected] C: +1 610 761 5243 D: +1 215 940 7809 196 [email protected] 106 [email protected] 6/136 [email protected] 33 [email protected] C: +44 (0)7887 626227 39/157 [email protected] C: +61 412 996 994 D: +61 (0) 7 5519 1034 22 [email protected] D: +1 408 369 2426 200 [email protected] D: +1 215 940 7801 196 [email protected] 182 [email protected] 177 [email protected] 180 [email protected] D: +1 314 983 1267 204

223

@

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Calla, Rosa Callaghan, John

Callow, Phillip

[email protected] 35 john.callaghan @moorestephensnathans.com C: +353 87 9189819 91 [email protected] C: +44 (0)7700 888804 100 143 [email protected] 108

Calvet, Francisco J. Camarena Berra, Alejandro Camargo, Hildebrando [email protected] C: +55 16 9184 9883 42/43 Canteli Díaz, José Luis jcanteli@moorestephens-fidelitas.com 142 Canton, Belinda [email protected] 119 Cardoso, Paulo [email protected] 40 Roberto Carlei, Marco S. [email protected] C: +61 (0) 417 305 793 5/23 Carlin, Jim [email protected] 188 Carlino, Gustavo A. [email protected] 20 Carlsen, Claus [email protected] C: +45 20 33 74 78 57 Carnegie-Smith, [email protected] Leanne C: +61 (0)417 816 385 211 Carr, Stephen J. [email protected] D: +1 215 241 8952 196 Carr, William H. [email protected] 6/182/183 Carr-Hilton, James F. [email protected] 6/45 Carrow, Mark S. [email protected] 196 Carter, Michael [email protected] 182 Casagrande, Bernard [email protected] 65 Cashen, Anthony [email protected] D: +44 (0)1624 697241 92/94 Castro e Silva, [email protected] Robinson P. C: +55 85 9981 6993 41 Castro, Maria E. [email protected] C: +54 (911) 4569 0940 20 Catasca, Stephanie [email protected] 170 Caton, Heidi [email protected] 198 Catterson, Peter [email protected] 22 Cedillo Ríos, Juan [email protected] 111 Antonio Cesario, Jean-Claude [email protected] C: +61 (0) 418 263 715 21/23 Chai, Fangpu [email protected] 50 Chaitovsky, Aaron [email protected] 193/194/196/203/206 Chandran, Chris [email protected] C: +61 (0) 438 331 373 24 Chang, Matthew [email protected] 152 Chavez, Matthew [email protected] 201 Chay, Yiowmin [email protected] C: +65 9862 5292 134 Chen Zhao Hui, Jackie [email protected] D: +86 (591) 8333 0870 49 Chen, De Rong [email protected] 50 Chen, Jian [email protected] 50

224

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Chen, John Chen, Kevin Chen, Lieqian Chen, Linny Chen, Shenghua Chen, Shiran Cheney, Paul E. Cherradi, Tajeddine Childress, Bob

[email protected] 152 [email protected] 151 [email protected] 49 [email protected] 152 [email protected] 49 [email protected] 50 [email protected] 175 [email protected] 113 [email protected] D: +1 501 975-0129 187 Childs, Garry [email protected] 21/25 Ching, Johnny [email protected] C: +61 (0) 419 258 322 25 Cho, Perry [email protected] C: +61 (0)417 086 688 D: +61 (0) 3 5561 5888 211 Chong, Eddy K. C. [email protected] C: 60 012 381 3110 5/105/106 Chong, Kenneth P. [email protected] 45/46 Chong, Tet On [email protected] 105 Chopping, David [email protected] C: +44 (0)7881 500015 157 Chowdhury, Amitava [email protected] C: +91 9831 158989 86 Christe, Jacques jch@fidmc.ch 149 Christensen, Henrik [email protected] Rysgaard C: +45 22 46 08 55 60 Christensen, Jennifer [email protected] 182 Christensen, Kasper [email protected] Rabing C: +45 20 14 78 11 56 Christensen, Kurt [email protected] C: +45 26 20 78 11 56 Christian, Blake [email protected] 187 Christiansen, Anders [email protected] Holmgaard C: +45 40 31 70 73 56 Christodoulou, [email protected] Christos C: +357 9943 0698 D: (25) 750333 53 Christodoulou, George [email protected] C: +30 6977 456763 78 Chromčíková, Alžbeta [email protected] 135 Chronowski, Helen [email protected] 175 Chrysostomou, chrysostomos.chrysostomou Chrysostomos @moorestephens.gr C: +30 6977 456740 78 Chu, Michelle M.Y. [email protected] 80 Chuang, Angela [email protected] 151 Cibeira, Maria D. [email protected] 20 Cifuentes, Juan [email protected] C: +58 (414) 320 05 29 D: +58 (212) 7943076 208 Cifuentes, Luis [email protected] C: +58 (414) 327 24 61 D: +58 (212) 7930940 208 Citrin, Niles [email protected] 193 Clark, Kristen M. [email protected] 198

225

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Clark, Paul Clarke, Barry Clarke, Robert Clemente, Cristina

Cless, Brad Cleveland, Sally L. Close, Jean Clough, John Coffel, Terri Cohen, Helen K. Cohen, Jacques

Cohen, Jeffrey Coker, Robert Coldwell, Andrew

Collard, Jean-Michel Collins, Brett Colvin, Lori Compher, David Conerly, Tracy Conner, H. Ken Constantinou, Costas Constantinou, Damianos Cooper, Dennis Cooper, Jack C. Cooper, K. Dale Cooper, Kevin Cooper, W. Thomas Cooperman, Joel A. Copeland, Elizabeth

Copeland, Scott Coppolino, Angelo J. Cordano, Kevin Corey, Jeffrey R. Costello, D. Michael

226

[email protected] C: +44 (0)7887 626265 157 [email protected] 120 [email protected] C: +61 (0) 411 699 997 21 [email protected] C: +61 (0) 417 861 116 D: +61 (0) 8 8205 6298 21 [email protected] C: +1 510 303 2421 201 [email protected] 185 [email protected] 198 [email protected] D: +44 (0)7767 330228 169 [email protected] 193 [email protected] C: +1 502 741 2662 189 [email protected] C: +1 951 316 0703 D: +1 714 671 2208 188 [email protected] 185 [email protected] 182 [email protected] C: +44 (0)7957 618031 D: +44 (0)1722 420402 168 [email protected] 35 [email protected] C: +61 (0)416 246 873 26 [email protected] 201 [email protected] 182 [email protected] 182 [email protected] 174 [email protected] C: +30 6977 456760 78 [email protected] C: +30 6977456767 78 [email protected] D: +1 501 975-0103 187 [email protected] D: +1 416 641 4966 45 [email protected] 182 [email protected] C: +44 (0)7500 960619 165 [email protected] C: +1 502 445 1545 189 [email protected] 193 [email protected] C: +1 441 533-8932 D: +1 441 296-8932 39 [email protected] C: +1 925 209 3655 199 [email protected] 178 [email protected] 195 [email protected] 198 [email protected] 174

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Cotoret, Zaidet

Cottignies, Fred Cox, Doug Cox, L. Thomas Cox, Roberto C.

[email protected] C: +58 (414) 326 98 09 D: +58 (212) 7938814 [email protected] [email protected] [email protected] [email protected] C: +54 (911) 4565 7796

208 101 170 182

5/6/8/20/51 [email protected] C: +44 (0)7767 258154 164 Crappe, Damien damien.crappe @moorestephensbrussels.com C: +32 (0)478 885 369 35 Craw, Gavin [email protected] C: +64 27 289 1979 120 Crawford, Mark A. [email protected] 180 Cresswell, Scott W. [email protected] 198 Crowley, Deborah L. [email protected] 197 Cruz, F. Noel [email protected] C: +505 8454 8840 122 Cruz, Julio David [email protected] C: +507 6981 9391 5/124 Cruz, Mayela C. [email protected] C: +505 8643 7619 122 Cutler, Howard L. [email protected] C: +1 616 443 0470 184 Cyphers, Barbara [email protected] C: +1 925 997 0026 201 Dadras, Sassan Emad [email protected] C: +98 91201240630 90 Dahl, Erik [email protected] 60 Dale, Alvin F. [email protected] 45 Dalloway, Mark [email protected] C: +64 21 136 7439 120 Daly, Katrina J. [email protected] C: +61 (0) 410 623 671 25 D’Amato, Amber J. [email protected] 9/169 Damigou, Georgia [email protected] C: +30 6977 603953 78 Daniel, Bernadette M. [email protected] D: +1 215 940 7803 196 Daniel, Derek [email protected] 184 Daňsa, Michal [email protected] C: +420 604 905 440 54/55 Danziger, David [email protected] C: +1 647 296 3658 D: +1 416 641 4940 45 Datlen, Stuart [email protected] C: +44 (0)7715 052516 D: +44 (0)23 8082 1526 168 Davies, Jon [email protected] 199/201 Davies, Steven Andrew [email protected] 129 Davis, Anthony R. [email protected] C: +61 (0) 422 827 806 D: +61 (03) 5593 2839 211 Craig, Scott

227

@

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Davis, David

[email protected] C: +1 925 963 2197 201 Davis, Sharon A. [email protected] 188 De Anda Sánchez, José [email protected] C: +52 155 3538 6194 109 De Anda Turati, José [email protected] Antonio C: +52 155 3733 1235 109 de Bie, Paul [email protected] 114/115/118 De Doncker, Maarten maarten.dedoncker @moorestephensbrussels.com C: +32 (0)497 597 011 35 de Klerk, Salomien [email protected] D: +27 (0) 42 293 4010 137/138 De los Santos Anaya, [email protected] Carlos D: +52 444 829 7470 112 De los Santos Anaya, [email protected] Marcelo C: +52 444 829 0175 112 De los Santos Fraga, [email protected] Javier C: +52 1834 1060 689 107 De los Santos Valero, [email protected] Gerardo C: +52 1834 1113-131 107 De los Santos Valero, [email protected] Javier C: +52 1834 1114 391 107 De los Santos Valero, [email protected] José Ventura C: +52 1834 1114 815 107 De Marchi, Andrea [email protected] 97 de Mey, Flip fl[email protected] 35/36 de Oliveira, Adelmo [email protected] 40 De Pascale, Luca [email protected] C: +39 346 6681265 98 de Siqueira, Eloi [email protected] C: +55 11 9620 5318 42/43 De Smedt, Emiel [email protected] 36 de Wijs, William [email protected] 114/115 Deacon, Heather [email protected] 7 Dean, Jonathan D. [email protected] 180 Debernardi, Luca [email protected] C: +39 346 6681265 98 Decosimo, J. Thomas [email protected] 174 Decosimo, Joseph D. [email protected] 6/174 Decosimo, R. Frederick [email protected] 174 Decosimo, Rose E. [email protected] 174 DeFelice, Alexandra [email protected] D: +1 917 338 6047 9/169 DeGennaro, Joseph C. [email protected] 180 Del Barrio Alba, [email protected] 110 Armando Del Cid, José María josemariadelcid @moorestephensjmc.com 140/143 DeLaney, Sean F. [email protected] C: +61 (0)439 812 899 D: +61 (0) 3 5561 4248 211 Delgado, Zacarías [email protected] C: +58 (414) 326 71 65 D: +58 (212) 793 4939 208

228

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Dell, Stacey J. Delle Site, Karen den Bouw, Richard Denooze, Hilde DePoli, Michael J. DessulemoustierBovekercke, Michael DeVito, Michael Devoto Gagliardi, Guillermo Dewe, Warwyck Di Martino, Francisco Diamantaras, Diamantis DiCicco, Leonard N. Dillon, Carl J. Dinca, Ana Dingley, Neil Dinh, Thang Van Dixon, Clive

Dobrinić, Anka Doerr, Martin M. Doikova, Sonia Domínguez Pulido, Martín Felipe Donald, Gillian Donaldson, Alan Donaldson, Peter J. Dowling, Marcus G.

Doyle, James M. Draper, Morris B. Dreves, Stuart Drewsen, Steen Driesch, Dirk Druzianic, Dan du Plessis, Izak du Plessis, Wynand du Pré, Marco du Preez, George Dubielová, Mária

[email protected] D: +1 408 369 2432 200 [email protected] 170/197 [email protected] 116 [email protected] D: +32 (0) 2 627.18.32 8 [email protected] 180 [email protected] 27 [email protected] [email protected]

193 125

[email protected] 121 [email protected] 20 [email protected] C: +30 6977 456772 78 [email protected] 172 [email protected] C: +353 87 2535760 91 [email protected] 129 [email protected] 169 [email protected] 208 [email protected] C: +44 (0)7624 495050 D: +44 (0)1624 697220 92/93/94 [email protected] 52 [email protected] D: +1 314 983 1350 204 [email protected] C: +359 8788 07740 44 [email protected] C: +52 155 4362 5747 110 [email protected] C: +44 (0)7894 094503 164 [email protected] C: +44 (0)7718 524152 164 [email protected] 46 [email protected] C: +1 404 444 9438 D: +1 404 531 8127 171/173/180 [email protected] D: +1 215 940 7821 196 [email protected] D: +1 780 421 5916 47 [email protected] C: +61 433 123 375 22 [email protected] C: +45 40 45 72 81 56 [email protected] 67 [email protected] 120 [email protected] 139 [email protected] 137 [email protected] C: +31 6 51374531 117 [email protected] 139 [email protected] 135

229

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Duffy, Anthony Dugan, Patrick J.

[email protected] [email protected] D: +1 215 940 7878 Dugdale, Chris [email protected] Dumermuth, Ryan [email protected] Dumont, Axel [email protected] Dumortier, Jean-Marie jean-marie.dumortier @moorestephensbrussels.com C: +32 (0)475 493558 Duncan, Homer [email protected] D: +1 919 341-7418 Duncan, Ted [email protected] D: +1 501 975-0248 Dundas, Michael [email protected] C: +61 (0) 418 922 321 Dunn, Wesley J. [email protected] C: +61 (0)419 136 587 D: +61(0) 3 5562 7070 Dunnell, Al W. [email protected] Durango Pérez, [email protected] Mauricio C: +593 99196535 Durman, Steve [email protected] C: +44 (0)7887 626299 Eagar, Ronald [email protected] East, Charles Bradley [email protected] Easterling, Jeff [email protected] Ebine, Motoko [email protected] Ebner, Peter [email protected] Echeverría Arceo, [email protected] Daniel Oscar C: +52 1999-9478-357 Ecker, Josef [email protected] Ecker, Norbert [email protected] Eddy, Carson [email protected] Eder-Wildpaner, [email protected] Christine C: +43 (0) 664 849 39 36 Edison, David [email protected] Edwards, Michael Efstratiou, Pambos

Eggenberger, Hans Egger, Urs

Eggers, Peter H. Eguiarte Martinez, Héctor Ehrenböck, Josef Ehrsam, Uwe Eichenauer, Donald Eidher, Thomas Eiseman, Thomas P. Ekenseair, Keith

230

198 196 215 176 37

35/36 197 187 24

211 202 6/61 157 185 175 182 100 30 109 74 74 182 27

157/158 [email protected] 205 [email protected] C: +357 99 438281 D: +357 (25) 438281 53 [email protected] 213 [email protected] C: +41 (0)79 433 86 15 D: +41 (0)44 828 18 36 150 [email protected] 67 [email protected] 108 [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] C: +1 479 236 1925 D: +1 479 695-4320

32 67 198 27 174

183

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial El Ayouty, Mohamed H.S. El Ayouty, Salah El Ayouty, Taher El Shayeb, Mohammed Ellerbe, Malcolm Elliott, David

Ellis, Robert C. Eltchelebi, Rami Enevoldsen, Stig Eng, Robert H. Engberg, Lars Erik Enright, Robert Epure, Florin Erard, David Erb, Thoralf Ericson-Kidder, Lorri Ericsson, Anders Eriksson, Sture Ervin, John Esperon, Alfredo A. Espinosa Barro, Francisco José Estigarribia Lezcano, Fernando José Etienne, Grégoire Eure, Randy Evangelista, David Evans, Phillip A. Evans, Phillip A. Exner, Eberhard Faber, Jochen Fabian, David Fagan, Mark Fahey, James G. Fan, Jinli Fanjul, Joaquín Fanturová, Jitka Farooqui, Tayyeb

[email protected] C: +966 561 111 241 6/9/34/132 [email protected] 132 [email protected] 132 [email protected] C: +973 396 400 69 34 [email protected] C: +1 408 568 1322 201 [email protected] C: +44 (0)7887 626243 D: +44 (0)7887 626243 161 [email protected] 174 [email protected] C: +61 (0) 438 025241 23 [email protected] C: +45 22 72 29 28 58 [email protected] D: +1 408 369 3748 200 [email protected] C: +46 (0)70 618 79 39 146 [email protected] 198 fl[email protected] 129 [email protected] 194 [email protected] 67 lkidder@cricpa,.com 182 [email protected] C: +46 (0)70 896 08 93 146 [email protected] C: +46 (0)70 618 79 40 146 [email protected] D: +1 479 695-4320 183 [email protected] 20 141 [email protected] C: +595 981 407 889 213 [email protected] 149 [email protected] 182 [email protected] 178 phillip.evans @moorestephens-qatar.com 128 [email protected] 112 [email protected] C: +49 (0)173 515 9803 77 [email protected] C: +27 (0)82 3065677 136 [email protected] 198 [email protected] 193/194/196/203/206 [email protected] 170 [email protected] 50 jfanjul@moorestephens-fidelitas.com 140/142/143 [email protected] C: +420 603 487 020 54/55 [email protected] 132

231

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Fearon, Mark Fehlberg, Ingo Fei, Mingqi Feichter, David Felix, Liana F. Felli, Sandra Felsing, Carol E. Felsing, Marlyn Ferguson, Robert G. Fernández Ripoll, Fernando Fernández, Fernando

[email protected] [email protected] [email protected] [email protected] [email protected] D: +1 408 369 2528 [email protected] C: +61 (0) 417 274 387 [email protected] [email protected] [email protected] fernando.fernandezripoll @msmadrid.com [email protected]

192 67 50 99 200 25 182 182 190 142

140/142 [email protected] 142 [email protected] 203 [email protected] 148 [email protected] C: +27 (0)83 463 0534 137 Festi, Frank L. [email protected] 190 Fey, Michael [email protected] C: +49 (0)871 96240 34 74 Finamore, Georges georges.fi[email protected] 37 Finch, Britton R. bfi[email protected] 182 Finch, Michael michael.fi[email protected] 169 Fine, Alan J. afi[email protected] D: +1 314 983 1292 204 Finley, Gregory S. [email protected] D: +1 408 369 2424 200 Finzer, Darlene darlene.fi[email protected] 192 Fioravanti, Sérgio sfi[email protected] Laurimar C: 55 51 9808 6046 41 Fischer, Anita a.fi[email protected] D: +43 (01) 877 57 01 28 Fischer, Jürgen j.fi[email protected] D: +43 (01) 877 39 00 28 Fischer, Markus markus.fi [email protected] C: +49 (0)173 2902419 D: +49 (0) 54 1 40 46 044 75 Fischer, William wfi[email protected] 185 Fish, Alistair alistair.fi [email protected] 215 Flachsbart, Nancy A. nfl[email protected] D: +1 618 654 3100 204 Flaig, Chris chrisfl[email protected] 175 Flannery, James J. jfl[email protected] C: +1 908 304 3886 178/193 Flashberg, Jason [email protected] 205 Fleetwood, Michael A. mfl[email protected] 202 Flegas, Giannis giannis.fl[email protected] C: +30 6977 456748 78 Flesher, Greg gfl[email protected] D: +1 501 975-0204 187 Flewellyn, Cary M. cfl[email protected] C: +1 404 583 7546 D: +1 404 531 8123 171 Fernández, Pablo Fernandez, Wilfredo Ferrari, Giuseppe Ferreira, Anton

232

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Flom, Ted A. Flower, Mike Fong, Peter Fonseca, Julio C. Ford, Renee B. Förster, Julia Forsyth, Donald Fortin, Janice M. Fortún, Arturo Foster, Vintage Fowler, Martin Fox, Todd R. Fracker, James Francis, Graham

Franke, Bert Franke, Björn Fraser, Marlon Freda, David Frederiksen, Ove Free, Brian Freke, David Frenay, Aswin Freudel, Ulrich Freund, Matthias Friend, George

tfl[email protected] D: +1 314 983 1294 mike.fl[email protected] [email protected] C: +60 012 711 9779 [email protected] C: +505 8791 8526 [email protected] [email protected] D: +49 211 30125 252 [email protected] C: +44 (0)7894 094510 [email protected] [email protected] [email protected] [email protected] C: +61 (0)421 055 963 [email protected] [email protected] [email protected] C: +44 (0)7960 784027 D: +44 (0) 1243 520645 [email protected] [email protected] [email protected] C: +61 (0)402 059 635 [email protected] [email protected] C: +45 40 20 87 85 [email protected] [email protected] C: +44 (0)7887 513104 [email protected] [email protected] D: +49 621 42263-20 [email protected] [email protected]

204 120 105 122 174 67 164 180 212 201 24 180 207

162 67 67 25 185 57 182 160 117 72 70

6/138 [email protected] 198 [email protected] 188 [email protected] 74 [email protected] C: +1 404 822 7866 D: +1 404 531 8135 171 Frühling, Volker [email protected] D: +49 172-8 22 07 56 74 Fryer, David [email protected] 158 Fuelling, Patrick D. [email protected] 180 Fuertes, Andrés [email protected] 144 Fulmer, Tim [email protected] 182 Fulton, James T. [email protected] 5/80/81 Fürst, Thomas [email protected] 75 Furtado Cazes, Ximena [email protected] 207 Fusco, Peppe [email protected] C: +61 (0) 421 670 110 D: +61 (0) 8 8205 6243 21 Fries, Paul Froelich, Ken Fröschl, Harald Fruchter, Barry E.

233

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Gaar, Harold Gagliani, Valeria Gagliardi, Jon S. Gago Peromingo, Daniel Gaino, David J. Galanis, Dionisis

[email protected] D: +1 972 590 5268 [email protected] C: +54 (9)11 3403 1509 [email protected]

179 8 178 141

[email protected] 170/176 [email protected] C: +30 6977 456773 78 Gallagher, Andrew andrew.gallagher @moorestephens-mc.com 112/157 Gallagher, Simon [email protected] C: +44 (0)7881 500016 39/104/157 Gallant, Dennis K. [email protected] 186 Gallhofer, Renate [email protected] 32 Galli, Andrew [email protected] C: +44 (0)7881 500021 157/158 Galloway, Hilton [email protected] 182 Galvan, Alejandro J. [email protected] 20 Ganz, Matt [email protected] 177 García, Francisco Vega 143 García, José Urraca 143 Gard, Tom E. [email protected] 201 Gärtner, Uwe [email protected] 71 Gautrey, Rod [email protected] C: +44 (0)7887 626298 Gavin, Richard [email protected] 185 Gawthrop, Robert E. [email protected] 180 Gebhardt, [email protected] 67 Lorenz Geerets, Mark [email protected] 114/115 Gelblum, Moshe [email protected] C: +972 54 6788004 94 Gellerstedt, Bengt-Åke [email protected] C: +46 (0)739 42 42 10 D: +46 (0)31 722 42 10 145 Gentry, Michael W. [email protected] 175 Gerberry, Jeffrey J. [email protected] 177 Gerk, Christoph [email protected] 70 Gesser, José Francisco [email protected] C: +55 47 9151 3745 41 Ghassemi-Moghadam, [email protected] 67 Dariush Ghosh, Barun Kumar [email protected] C: +91 98300 34914 86 Ghosh, Kaustuv Kumar [email protected] C: +91 9836 339103 86 Gianatasio, Thomas [email protected] 198 Gibbons, Nicola [email protected] 121 Gibbons, Tom [email protected] D: +1 501 975-0104 187 Gibur Júnior, Luiz [email protected] 40 Gil, Jesús Hernández 143

234

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Gil, Richard A.

Gilad, Aviel Gilbert, Marc H. Giles, Curt Gill, Don Gillen, Kathy Gillyard, Glen Gilmour, Jess Gimpelvich, Nir Giner Inchausti, Arantza Gittler, Jeffrey Glasby, Cindy Glasby, Cindy Gloger, Dirk-Ralf Glover, Scot Godoy, Magda Leticia Goertz, David J. Goldberg, David Goldstein, Steven Goldsticker, Cathy B. Gomes da Silva Filho, Ruy Gómez, Alfonso Gonzales, Victor González Aceves, Ismael González Cotelo, Daniel González Garcia, José Manuel González Ortega, Luis González, Mariano Goodie, Greg R. Goodman, Jennifer A. Goodswen, Clare Goodwin, Chris Gopi, K Gornik, James T. Gottardi, Altair

[email protected] C: +1 780 446 2622 D: +1 780 421 5921 47 [email protected] C: +972 54 6788016 94 [email protected] C: +1 616 443 2727 184 [email protected] 194 [email protected] 182 [email protected] C: +44 (0)7797 828755 100 [email protected] 182 [email protected] D: +64 9 306 7109 119 [email protected] 94 arantza.giner @moorestephensibergrup.es 143 [email protected] 196 [email protected] 142 [email protected] D: +350 5810 5000 (Mobile) 77/140 [email protected] C: +49 (0) 170 42 06 724 66/67/70 [email protected] C: +1 818 749 0135 201 [email protected] C: + (504) 9990-3942 79/80 [email protected] 45 [email protected] 94 [email protected] 185 [email protected] D: +1 314 983 1274 204 [email protected] 40 [email protected] [email protected] [email protected] C: +52 155 1299 3616 [email protected] [email protected]

141 187 110 207 51

[email protected] 110 [email protected] 140/142/143 [email protected] 192 [email protected] 174 [email protected] 215 [email protected] C: +44 (0)7984 173209 165 [email protected] 85 [email protected] 176 [email protected] C: +55 47 8459 3000 41

235

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Gouskos, Jim

Govind, Venugopal C. Govind, Vijay Narayan Govind, Vivek Krishna Gow, Denise Graci, Albert Graf von Kanitz, Friedrich Grant, Kane R.

[email protected] C: +61 (0) 407 187 705 D: +61 (0) 8 8205 6204 [email protected] C: +91 9846 159203 [email protected] C: +91 9846 059445 [email protected] C: +91 9846 057483 [email protected] C: +64 27 481 1710 [email protected] [email protected]

5/21 85 85 85 120 182 67

[email protected] C: +61 (0)419 798 947 D: +61 (0) 3 5561 6185 211 Grassi, Louis [email protected] 5/6/185 Green, David [email protected] C: +44 (0)7700 888810 100/101 Greenhalgh, Donald A. [email protected] 172 Gregg, David [email protected] C: +61 (0)419 677 747 21 Gregg, Peter [email protected] C: +61 (0) 403 465 870 D: +61 (0) 8 8205 6236 21 Gregor, Geri [email protected] 185 Gregori, Cesar cesar.gregori @moorestephensibergrup.es 143 Gregory, Duncan [email protected] C: +44 (0)7904 392121 157 Greiner, Richard [email protected] C: +44 (0)7887 626261 157 Grice, Steve [email protected] 182 Griffin, Cody cgriffi[email protected] D: +1 (501) 975 7441 187 Griffith, Trevor tgriffi[email protected] C: +44 07801 132125 162 Griner, Angela [email protected] C: +1 678 622 6512 D: +1 770 236 9021 180 Grossen, Jacques [email protected] 146/147/148/149 Grote, Robert [email protected] 185 Groves, Charles F. [email protected] 174 Gudevold, Jan [email protected] C: +47 901 86 931 123 Gueli, Denise [email protected] 198 Guerrero Costa, Tomás [email protected] 207 Guerrero Marín, Javier [email protected] C: +52 1442-1488-739 109 Guillaume, Evelyne [email protected] 104 Gulling, Tim [email protected] 188 Gulman, Richard [email protected] 172 Gunn, Geoffrey G. [email protected] D: +1 972 590 5232 179

236

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Gunn, Timothy Gunning, Matt Gunther, Rob Güntzler, Fritz Gürtel, Fisun Gustafson, Davin Gustafsson, Jan Güstel, Ralf Gutiérrez Castillo, Mario Eloy Gutiérrez, Mario Alberto Gutierrez, Roberto Guzaldo, Vincent M. Guzmán González, Mauricio Haaning, Martin Seidelin Haberle, Ralf

[email protected] [email protected] [email protected] D: +1 (501) 975 0112 [email protected] C: +49 (0)170 4869 234 fi[email protected] [email protected] [email protected] C: +46 (0)70 794 38 14 [email protected] C: +49 (0) 172 4318498 [email protected] [email protected] C: +506 83 81 93 89 [email protected] [email protected]

180 182 187 73 153 176 146 75 111

52 143 175 111

[email protected] C: +45 40 64 78 11 56 [email protected] D: +49 (0) 331 74395 10 69 Hachette, Stéphane [email protected] 65 Haeb, Peter [email protected] 69 Hager, James M. [email protected] D: +1 408 369 2420 200 Haleblian, Vicken [email protected] 195 Halikman, Farlen [email protected] 195 Halkias, Michael J. [email protected] 178 Hambsch, Stefan [email protected] C: +49 (0)170 9903388 74 Hammel, Jerry M. [email protected] 174/176/177/185/186/189/202 Hammer, Jerri [email protected] D: +1 972 590 5385 179 Hampton, Larry [email protected] C: +1 678 642 7923 D: +1 770 236 9010 180 Hamsher, Joel [email protected] 170 Han, Jingli [email protected] 49 Hancock, Andy [email protected] C: +44 (0)7703 532593 167 Hannigan, Robert J. [email protected] 175 Hansen, Brian Hildskov [email protected] C: +45 40 72 78 11 56 Hansen, Donna [email protected] 194 Hansen, Flemming [email protected] C: +45 24 26 03 54 59 Hargrave, Rob [email protected] D: +64 9 306 7112 119 Harikrishnanunny, P [email protected] 89 Harpe, Jason [email protected] 182 Harrison, Marie [email protected] 182 Hartley, Barry S. [email protected] 45

237

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Hartung, Stefan Harvey, Marshall M. Hasan, Hussam Ed’din

[email protected] [email protected] [email protected]

70 174

151 [email protected] 174/176/177/185/186/189/202 Hasselmans, Carol [email protected] D: +49 (0) 203 29506 624 66/69 Hathorn, Gordon D. [email protected] D: +1 780 421 5922 47 Hathorn, Michael [email protected] C: +44 (0)7887 626264 5/157 Hatziantonoglou, panayiotis.hatziantonoglou Panayiotis @moorestephens.gr C: +30 6977 456765 78 Hauk, Karen [email protected] 182 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 157 Hazleman, Tarsha [email protected] D: +64 9 306 7300 119 Heath, Jon [email protected] 182 Heckeler, Udo [email protected] 67 Hedegaard-Kristensen, [email protected] Tom C: +45 51 71 58 44 58 Hedström, Björn [email protected] C: +46 (0) 739 42 42 50 D: +46 (0)31 722 42 50 145 Hegab, Mohsen [email protected] C: +20 1001622020 62 Helml, Herbert [email protected] 30/31 Hemphill, Craig [email protected] D: +64 9 306 7106 119 Henderson, Mark [email protected] C: +44 (0)7903 891463 D: +44 (0)20 7651 1537 157 Henegar, John E. [email protected] 174/175/184 Henley, Lynn [email protected] 199 Hennis, Erik-Jan [email protected] D: +31 (0)35 691 4676 118 Henriksen, Peter [email protected] Vinstrup C: +45 20 90 78 11 57 Henriques, Teresa [email protected] 127 Henry, Paul [email protected] 198 Henry, William [email protected] C: +44 (0)7802 365206 166 Henshaw, Andrew [email protected] C: +44 (0)7939 518672 D: +44 (0)1243 520620 162 Hensler, James [email protected] 190 Herczeg, Imre [email protected] 82 Herczeg, Zoltán [email protected] 82 Herden, Karl-Heinz [email protected] C: +49 (0)173 2431441 75 Hasler, Douglas M.

238

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Herlem, Philippe Hernández de Alba, Carlos Herndon, Tim Herniman, Joanne Herrmann, Arnold J. Heys, Angela L.

Higgins, Bernadette Hilger, Günter Hilkowitz, Shane Hill, Alan C. Hill, William Hillary, Sarah Hillermann, Hans Hilliard, Michael W. Hilpold, Armin Hilton, Nicholas Hinsberg, Thomas J. Hioutakos, Theodore Hitchins, Todd Hoag, Robin D. Hochman, Brian Hoffman, Barry L. Hoffman, Kris Hofman, Mara Hollander, Paul

Holliday, Dan Hollow, Ian Holloway, Laurie Holm, Tage Gamborg Holmdahl, Ray G. Holthouse, Phil Holton, F. Wayne Hopkins, Angie Horton, Edward C. Hou Bo, Leon Houff, William L. Hoult, Richard Hourigan, Tim Houtkamp, Peter E.

[email protected] 65 carlos.hernadezdealba @moorestephensibergrup.es 143 [email protected] 182/183 [email protected] C: +44 (0)7887 626277 157 [email protected] 193 [email protected] C: +1 912 258 1157 D: +1 912 262 4719 173 [email protected] C: +44 (0)7912 280927 165 [email protected] 73 [email protected] 45 [email protected] 176 [email protected] 215 [email protected] 157 [email protected] C: +27 (0)79 6942662 136 [email protected] C: +61 (0) 408 236 739 25 [email protected] 99 [email protected] C: +44 (0)7887 626214 157 [email protected] 180 [email protected] C: +30 6972 288709 78 [email protected] 182 [email protected] 180 [email protected] D: +1 416 641 4942 45 [email protected] 174 [email protected] 182 [email protected] 188 [email protected] C: +44 (0)7760 776 151 D: +44 (0)1603 227 624 167 [email protected] 182 [email protected] C: +61 (0)423 500 522 22 [email protected] 182 [email protected] C: +45 40 89 11 12 58 [email protected] 202 [email protected] 188 [email protected] 193/194/196/203/206 [email protected] D: +1 501 975-0132 187 [email protected] 203 [email protected] 48 [email protected] 182 [email protected] C: +61 (0) 411 865 952 21 [email protected] 201 [email protected] 118

239

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Hoyack, Gary L. Hoyos, Gabriel Hozaien, Ali Hristov, Goce Hrženjak, Zlatko Hubbard, Carol L. Huber, Herbert Huels, Michael D. Huerta Hernández, Noel Hughes, Craig Huizing, Marla E. Hummer, Eric Humphreys, Stephen Humphrys, Stephen Hurrell, James Hurry, Ghanshyam Hutchins, Greg Hwang, Sung-Chul Ikeda, Koji Imkamp, Stephan Incinelli, Vic Ineson, Richard Ingram, Phyllis Irwin, Adam Ishiwata, Nobuyuki Iupe, Bill Jackson, J. Gregory Jackson, James S. Jacobo, Socorro Jagau, Anke Jain, I. C. Jain, Narendra Jain, Pankaj Jain, S. K. Jandečka, Jiří Jandečka, Miroslav

240

[email protected] D: +1 210 820 3900 198 [email protected] 212 [email protected] C: +20 1222102746 63 [email protected] 65 [email protected] 52 [email protected] C: +1 616 446 2468 184 [email protected] 31 [email protected] 175 [email protected] C: +52 155 2909 6422 110 [email protected] 24 [email protected] C: +1 616 340 6471 184 [email protected] C: +61 (0)407 486 637 5/22 [email protected] C: +44 (0)7959 307104 157 [email protected] C: +61 (0) 411 790 692 5/24 [email protected] C: +44 (0)7957 228722 157 [email protected] 106 [email protected] 6/173/181/187/188/194/195/205 [email protected] C: +82 11 718 6816 102 [email protected] 100 [email protected] 69 [email protected] 182 [email protected] C: +64 21 662 966 119 [email protected] 182 [email protected] C: +61 (0) 418 478 320 5/8/20 [email protected] 5/100 [email protected] 182 [email protected] C: +1 502 418 6927 189 [email protected] 171 moore.stephens.mexico @delbarrioycia.com 107 [email protected] D: +49 (0)202 2496 238 77 [email protected] 87 [email protected] 87 [email protected] C: +91 9833225025 5/87 [email protected] 87 [email protected] C: +420 603 518 354 54/55 [email protected] C: +420 603 479 170 54/55

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Jankovcová, V×ra Jannelli, Robert J. Janovik, Ronei Xavier Janowski, Madeline T. Jaramillo, Juan Francisco Jayaseelan, Joseph Jeffries, Thomas R. Jenkins, Syd Jensen, Carsten Jessen, Dirk Johansen, Carsten Johansson, Jan-Erik Johnson, Chris Johnson, David

Johnson, Kevin R. Johnston, Paul D. Johst, Andreas Jones, Dan R. Jones, Jeff C. Jones, Mark J. Jones, Steven R. Jordan, Karl J. Jošić, Mario Jowers, Alan Juchinewicz, John W. Julve, Manuel Jung, Hendrik Jung, Luiz W. Jurka, Robert Jutzi, Christian Juul-Jensen, CarlJohan Jwo, Jackson C.J. Kajda, Patricia A. Kallinger, Thomas Kamide, Thomas Kammer, Ralf

[email protected] C: +420 604 208 451 54/55 [email protected] 178 [email protected] C: 55 51 9666 2508 41 [email protected] D: +1 215 241 8961 196 [email protected] C: +593 99541089 61/62 [email protected] 214 [email protected] 191 [email protected] C: +61 (0) 419 916 060 24 [email protected] C: +45 26 84 07 29 61 [email protected] 67 [email protected] C: +45 20 12 61 50 56 [email protected] D: +46 (0)303 109 00 145 [email protected] C: +65 9338 9254 47/134 [email protected] C: +1 404 401 4547 D: +1 770 236 9013 180 [email protected] D: +1 856 702 6032 190/196 [email protected] C: +1 859 509 4361 186 [email protected] 66 [email protected] C: +1 510 388 2670 201 [email protected] D: +1 714 671 2201 188/205 [email protected] 182 [email protected] 204 [email protected] 47/174 [email protected] 52 [email protected] 182 [email protected] 182 [email protected] 140/144 [email protected] 67 [email protected] C: +55 47 9984 7030 41 [email protected] 55 [email protected] 70 [email protected] C: +45 21 67 06 07 56 [email protected] 151 [email protected] D: +1 416 641 4943 45 [email protected] 28/30/32 [email protected] 198 [email protected] 70

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Kammerer, Larry K. Kao, Michael Kapnides, Maria Karam, Luiz Sallé Karaolis, Nikos Karlitz, Gary M. Karlsson, Sven-Inge

Karnik, Anil Katzmayr, Erwin Kaufman, Perry S. Kaufman, Robert Kaufman, Tracy Kaufmann, Ralf Kavanagh, Martin E.

Kay, Kenneth W. Kayser, Michael Kearney, Ian K. Keasal, Robert C. Keefe, James T. Kelleher, William P. Keller, Rose

Kelley, Twiggs Kellison, Donna L. Kelly, Adrian Kelly, Keiron Kempf, Oliver Kennett, Brian D. Kéri, Anna Kerimaa, Juha Kesavadas, R. Kesavasarma, P. V. P. Kettel, Rudolf Keyo, David J. Khaled, Mohamed

242

[email protected] D: +1 408 369 2422 199/200 [email protected] 151 [email protected] C: +30 6977 456747 78 [email protected] C: +55 21 9433 6837 42/43 [email protected] C: +30 6977 456761 78 [email protected] 193 [email protected] C: +46 (0)739 42 42 20 D: +46 (0)31 722 42 20 145 [email protected] C: +91 9820300535 86/87 [email protected] 28/30/32 [email protected] D: +1 972 590 5360 179 [email protected] 193 [email protected] 177 [email protected] 72 [email protected] C: +61 (0)414 848 269 D: +61 (0) 3 5562 0989 211 [email protected] D: +1 972 590 5236 179 [email protected] 178 [email protected] C: +61 (0) 408 384 839 23 [email protected] 202 [email protected] 198 [email protected] D: +1 408 369 2550 200 [email protected] C: +1 404 272 7023 D: +1 404 531 8214 171 [email protected] 182 [email protected] 174 [email protected] C: + 61 (0)413 084 730 23 [email protected] 167 [email protected] 29 [email protected] 202 [email protected] 82 juha.kerimaa@ms-revisor.fi C: +358 (0)40 7339839 64 [email protected] C: +91 9845 996291 83 [email protected] C: +91 9868145676 89 [email protected] 75 [email protected] 172 [email protected] C: +20 1001116200 62

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Khan, Majeed Uddin

[email protected] C: +92 334 3474781 124 Kheil, Eva Maria [email protected] 29/32 Khleif, Adnan [email protected] C: +96 2795 530199 101 Kida, Marcin [email protected] C: +48 604 466 104 127 Kiliçkaya, Can [email protected] 153 Kim, Choon-Sung [email protected] C: +82 10 9132 8997 D: +82 554 5545 102 Kimber, Jacquelyn [email protected] 157 Kiňo, Ivan [email protected] 135 Kiňo, Martin [email protected] 134/135 Kirgesner, Joseph E. [email protected] 170 Kirkendall, Jeffrey M. [email protected] D: +1 408 369 2510 200 Kirschenbaum, Bruce [email protected] 201 Kishi, John [email protected] 188 Kishore, M. [email protected] C: +91 9845 130360 83/86 Kittayakiern, Suvimol 152 Kjøllesdal, Kåre [email protected] C: +47 915 56 862 122/123 Klarić, Boris [email protected] 52 Klein, Cathy [email protected] 35 Klein, Heribert [email protected] D: +49 (0) 203 29506 613 69 Klem, Michael J. [email protected] C: +61 (0) 438 350000 D: +61 (03) 5561 4995 211 Kling, Johan [email protected] C: +46 703 517150 145 Knapp, Bruce G. [email protected] 180 Knight, Stephen J. [email protected] C: +61 (0)438 529 521 D: +61 (0) 3 5561 3014 211 Knudsen, Jan [email protected] C: +45 40 26 67 13 60/61 Koch, Ryan D. [email protected] D: +1 408 369 2535 200 Kochanski, James M. [email protected] D: +1 215 940 7818 196 Koepke, James A. [email protected] 180 Kohlberg, Dale [email protected] 136 Köhler, Hans-Georg [email protected] D: (0711) 6643050 76 Kollberg, Carl Magnus [email protected] C: +46 (0)734 19 39 10 144 König, Jochen [email protected] D: +49 (0) 203 29506 752 69 Konopko, Stanley [email protected] 198 Kopp-Pichler, Ulrike [email protected] 28/29

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Koskelin, Claus

[email protected] C: +45 40 21 78 11 56 Kossev, Anton [email protected] 44 Kotłowski, Wojciech [email protected] C: +48 512 418 855 126 Kotsapas, Michael [email protected] 157 Kourtellas, Stylianos [email protected] C: +30 6977 456764 78 Kozhikenov, Serik [email protected] C: +7 777 775 09 00 102 Krämer, Peter [email protected] C: +49 (0)172 2000495 77 Kramer, Roy H. [email protected] D: +1 314 983 1265 204 Kränzlin, Kurt [email protected] 150 Krassnig, Leopold [email protected] 30 Krassnig, Ulrich [email protected] 30 Kremer, Rachel [email protected] D: +1 501 975-0221 187 Kretschmer, Sabine [email protected] 27 Kroiss, Thomas [email protected] C: +43 (0) 664 308 18 06 D: +43 (01) 513 41 20 27 Kronbergs, Zigurds zigurds.kronbergs @moorestephens-europe.com D: +32 (0) 627 18 34 8 Krug, Dunja [email protected] D: +49 211 30125 253 67 Krynicki, Jarosław [email protected] 126 Krzemienski Júnior, [email protected] Júlio C: 55 51 9782 3492 41 Kuchinsky, Matthew [email protected] 206 Kunz, Gregor [email protected] 67 Kuo, Andrea [email protected] 151 Kuo, Gene L. [email protected] 151 Kusber, Helmut [email protected] C: +49 (0)172 2032198 77 Kwan, Daniel C.K. [email protected] 80/81 Kwaśny, Iga [email protected] C: +48 601 088 206 5/126/127 LaBonte, Reginald J. [email protected] 45 Ladegaard, Anders [email protected] C: +45 40 35 78 11 56 LaFrenier, Brian E. [email protected] C: +1 616-550-3892 184 Lahdenpää, Jukka jukka.lahdenpaa@moorestephens.fi C: +358 (0)400623216 63 Lahe, Kalle [email protected] C: +372 50 68 765 212 Lakdawala, Farad Kersi [email protected] C: +971 50 6515394 155 Lamanna, Frank P. [email protected] 191 Lamb, Simon [email protected] 158 Lambert, Brona [email protected] C: +44 (0)7797 739005 100

244

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Lander, Alison Landry, Todd C. Lane, Nicholas

[email protected] [email protected] 194 moorestephens @moorestephensbvi.com 43/44 Lankford, William C. [email protected] C: +1 404 307 9717 D: +1 404 531 8132 171 Lao, Mei Leng [email protected] C: +65 90267794 134 Larsen, Torben Friis tfl@moorestephens.dk C: +45 40 56 82 99 56 Larson, Eric J. [email protected] 184 Larsson, Niklas [email protected] C: +46 (0)739 42 42 16 D: +46 (0)31 722 42 00 145 Latarche, Paul [email protected] C: +44 (0)7970 198001 157/158 Lauermann Schneider, [email protected] Tanha Maria C: +55 51 9978 4513 41 Lauerwald, Uwe [email protected] C: + 49 (0)170 4869 238 73 Laute, Thomas [email protected] C: +49 (0)172 5316078 75 Lavsky, Pavel [email protected] 154 Lavsky, Sergey [email protected] 131 Law, Ida Y.M. [email protected] 80 Lawrence, Keith [email protected] 159 Lawrence, Kimberley [email protected] 174 A. Lazarevic, Charles [email protected] C: +44 (0)7887 626295 157 Lazzaro, Riccardo [email protected] Leacy, Trevor P. [email protected] C: +353 87 280 8302 D: +353 21 425 5312 91 Leang, Alina [email protected] 8/21 Lee Kong Weng, Andy [email protected] C: +60 012 203 2725 105 Lee, Chong-Dae [email protected] C: +82 10 4231 4166 D: +82 554 5545 102 Lee, David [email protected] 201 Lee, David C. [email protected] 202 Lee, Garson D. [email protected] 46 Lee, Iain [email protected] C: +44 (0)7912 741919 D: +44 (0)141 271 4805 165 Lee, Isabella [email protected] D: +1 416 641 4963 45 Lee, Kook-Hee [email protected] C: +82 11 338 6960 D: +82 554 6960 102 Leggiero, Heather [email protected] 198 Lehane, Eoin [email protected] C: +353 (0)87 2515410 91 Lehmann, Dirk [email protected] 67 Leicht, Peter [email protected] 74

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Lemmermann, Dierk Lemus, Maffalda

Lenihan, Maurice C. Lenihan, Maurice T. Lenzen, Bernd Lerch, Tony Leskovar, Karl H. Leung, Rudolf K.M. Lewis, Barbara A. Lewis, Jeffrey Lewis, Marcia M. Li, Qingguang Liao, Jianbo Liberda, Jiří Lichel, Andreas Liebscher, Joan Lienhoop, James D. Lilly, John R. Lim, Peng Huat Lima da Silva, Jarbas Lima, Edison Pereira Lince, Guy Linderfalk, Nils Lindesson, Ulf Lindsay, Steven Lindstrand, Johan

Lion, Moshe Lisko, Tammy Little, John Littler, Victoria Liu, Jingxuan Livio, Marco Livkin, Ilya O. Llanes Delgado, Gabriela Loguidice, Michael Lolli, Dalmazio Lomazzi, Gregory M. Lomba, Pedro Long, Cliff

246

[email protected] [email protected] C: +58 (414) 335 94 76 D: +58 (212) 7942085 [email protected] [email protected] [email protected]

67

208 92

66/69 [email protected] 149 [email protected] C: +1 616 826 7364 184 [email protected] 80/81 [email protected] 170 [email protected] 198 [email protected] C: +1 502 593 6986 189 [email protected] 50 [email protected] 49 [email protected] 55 [email protected] 67 [email protected] 201 [email protected] 176 [email protected] 173/205 [email protected] C: +65 9769 9215 134 [email protected] C: +55 51 9986 1501 40/41 [email protected] C: +55 11 9222 2375 42/43 [email protected] 35 [email protected] 145 [email protected] C: +46 (0)734 19 39 04 144 [email protected] C: +44 07703 133364 162/163 [email protected] C: +46 (0)705 80 70 95 D: +46 (0)31 722 42 42 145 [email protected] 94 [email protected] D: +1 501 975-0102 187 [email protected] 121 [email protected] 7 [email protected] 50 [email protected] 96 [email protected] C: +7 (985) 766 75 43 130 [email protected] 108 [email protected] [email protected] [email protected] D: +1 408 369 3749 [email protected] [email protected]

198 147 200 144 182

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Longworth, Linda

Lopes da Silva, João López, Cayetano Loschetter, Raphael Love, John Löwenadler, Patrik

Lowery, Ken Lucas, Darell Lucas, Sue Lucchesi Filho, Sérgio Luck, Anton Luger, Christoph Lumsden, Mick Lutanto, Herjanto Luther, Brian E. Luyken, Bernhard Lynch, David Lynn, Daniel Lynn, Katherine Lysen, Bo Mª Gómez, José Maár, Nóra Maarleveld, Gerben Määttänen, Jari Mabuchi, Takahiro Mac Neil, Jonathan MacDonald, Stewart MacEwen, Bruce

MacInnes, Michael Mack, Randall K. Mackay, Rob Mackenzie, Robert Maddock, Kevin R.

[email protected] C: +1 441 534-1454 D: +1 441 295-1454 38/39 [email protected] C: +351 969103704 127 [email protected] 140/142 raphael.loschetter @moore-stephens-audit.lu 104 [email protected] C: +44 07801 132126 163 [email protected] C: +46 (0)739 42 42 30 D: +46 (0)31 722 42 30 145 [email protected] 192 [email protected] 182 [email protected] D: +44 (0)1983 824811 165 [email protected] C: +55 11 9154 6952 40/42/43 [email protected] 157 [email protected] 28 [email protected] C: +44 (0)7775 638171 167 [email protected] 5/90 [email protected] D: +1 780 421 5928 47 [email protected] D: +49 203 29506 742 69 [email protected] D: +44 (0)7710 948789 169 [email protected] D: +1 (616) 235 2762 184 [email protected] 182 [email protected] C: +45 40 38 78 11 56 141 [email protected] 81 [email protected] C: +31 6 52464690 116 jari.maattanen@moorestephens.fi C: +358 (0)407367024 64 [email protected] 100 [email protected] D: +1 416 641 4954 45 [email protected] C: +44 (0)7718 524165 165 [email protected] C: +1 678 428 9788 D: +1 404 531 8125 171 [email protected] [email protected] D: +1 408 369 2448 200 [email protected] 23 [email protected] C: +44 (0)7718 524170 164 [email protected] D: +1 408 369 2522 200

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Maddox, Michael Mader, Andreas Magaña, Reynaldo Magee, Gareth Magee, John Magyar, Carol A. Mahmood, Hasan Mahmud, Harun Mahovlic, Ivan J. Mailhes, Jennifer Maksimova, Victoriya Makuz, Alex R. Mallaghan, Gerard Malzer, Christoph Manetsch, Urs Mann, Philip A. Mannhaupt, Stephen Manocha, Samir Mansfield, David I. Mapes, Robert E. Marchini, Franco Marenco, Francesca Marin, Mario Markley, Stuart Markowski, Michael Marr, Donna Marris, Leigh M. Marschalk, Robert J. Martin, Charles M.

Martin, James

Martínez Santillán, Juan Gerardo Martínez, Carmen Martinez, Eric Martínez, Francisco Martinez, Horacio L.

248

[email protected] 182 [email protected] C: +49 (0)172 9451178 68/71 [email protected] C: +501 610 4260 38 [email protected] C: +44 (0)7894 094512 164/165 [email protected] 198 [email protected] 172 [email protected] C: +880 171 303 6699 34 [email protected] C: +880 1716 324533 34 [email protected] 170 [email protected] 184 victoriya.maksimova @moorestephens.com.ua 154 [email protected] D: +1 416 641 4944 45 [email protected] C: +44 (0)7971 275407 163 [email protected] 27 [email protected] 150 [email protected] 198 [email protected] 185 [email protected] C: +91 981 1061438 86 dmansfi[email protected] C: +61 (0) 402 871 370 25 [email protected] 206 [email protected] 95/97 [email protected] 98 [email protected] C: +506 83 97 81 88 52 [email protected] C: +44 (0)7887 537682 157 [email protected] 170 [email protected] 172 [email protected] D: +61 (0) 3 5561 4397 211 [email protected] 175 [email protected] C: +1 912 270 0577 D: +1 912 262 4720 173 [email protected] C: +44 (0)7710 108328 D: +44 (0)121 265 2522 161 [email protected] C: +52 155-2955-64 95 110 [email protected] 142 [email protected] 185 [email protected] 142 [email protected] C: +54 (911) 4949 2311 20

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Martínez, José de los Santos Martinovich, Alexander Mason, Richard Massawa, Abdul Rahman Yaqoub Massella, Corey L. Mast, Lesley A. Masters, Christopher Mastrapasqua, Pietro Matheson, Robert J. Mathew, Georgy Mathisen, Martin E. Matlick, Robert A. Matson, Matthew R. Matthews, Lisa Matthys, Megan M. Mattson, Andrew M. Matysiak, Marek Mawson, Iain Max, Alan May, Joe May, Larry Mazza, Oliviero Mazzi Júnior, Hélio McAdams, Kevin McCabe, Adrian McCaghy, Stephen R. McCann, Adam McCann, Jeffrey M. McCarthy, Brendan McCarthy, David K. McClarty, Pat McClarty, Sandra McCollough, Vance McDaniel, Timothy McDonald, Daren I.J. McDonald, Michael McEwan, Paul McFadden, Bruce D. McGain, Andrew McGain, Brian McGain, Simon

[email protected] C: +58 (414) 027 6311 208 alexander.martinovich @moorestephens.ru 129 [email protected] C: +44 (0)7799 763863 157/159 [email protected] 132 [email protected] 193 [email protected] 206 [email protected] 180 [email protected] 96 [email protected] 45 [email protected] C: +91 9845 996 292 83 [email protected] 170 [email protected] 205 [email protected] 202 [email protected] 182 [email protected] 175 [email protected] D: +1 408 369 2566 199/200 [email protected] C: +48 505 123 567 127 [email protected] 215 [email protected] C: +61 (0) 414 256 746 24 [email protected] 182 [email protected] 182 [email protected] 95 [email protected] C: +55 16 9176 7170 6/40/42/43 [email protected] 191 [email protected] C: +44 (0)7990 587317 160 [email protected] 180 [email protected] C: +61 (0)413 125630 211 [email protected] 180 [email protected] 92 [email protected] 190 [email protected] 183 [email protected] 183 [email protected] D: +1 972 590 5239 179 [email protected] 177 [email protected] C: +61 (0) 418 130 853 23 [email protected] C: +61 (0) 419 027 677 21 [email protected] 192 [email protected] 183 [email protected] 167 [email protected] 166/167 [email protected] 166

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial McGill, Scott McGinn, Michaela McGruder, M. Arnold McIntosh, Donald McKenna, Adrian McKinley, Mark J. McKinney, Richard A. McLennan, Alistair McLundie, Campbell McMillan, Peter A.

McNamara, Harry McNamara, James T. McQuay, Kameron H. Means, Michael T. Meeuwssen, Peter Megargel, Frank Mehta, Atul

Meier, Gerhard Meijomil, Jose M. Meiri, Elad Mejía, Mayerling

Melchior, Ebbe Meldgaard, Peder Melera, Andrea Meli Attard, Helen Melican, Felicity K.

Melville, George Méndez, Begoña Mendoza, Emmanuel Y. Menendez, Juan C. Menz, Christopher C. Merenda, Frank L. Merkel, Paul A. Merschkötter, Andrea Mescall, Tom Messiaen, Robin Metzler, Marcel

250

[email protected] C: +61 (0) 427 773 744 24 [email protected] 177 [email protected] 191 [email protected] 192 [email protected] 92 [email protected] 186 [email protected] 183 [email protected] 120 [email protected] C: +44 (0)7718 524171 165 [email protected] C: +61 (0)419 538 230 D: +61 (0) 3 5562 5798 211 [email protected] 92 [email protected] 172 [email protected] 185 [email protected] 179 [email protected] 36 [email protected] D: +1 636 754 0201 203 [email protected] C: +64 (0)21 678 494 D: +64 9 306 7100 119 [email protected] 213 [email protected] C: +54 (911) 4569 0942 20 [email protected] 94 [email protected] C: +58 (414) 1020004 D: +58 (212) 7936594 208 [email protected] C: +45 20 76 75 00 55 [email protected] 57 [email protected] 148 [email protected] 106 [email protected] C: +61 (0)418 518 870 D: +61 (0) 3 5560 5636 211 [email protected] D: +27 (0) 42 295 1107 137/138 141 [email protected] C: +63 9178170038 126 [email protected] C: +54 (911) 4569 0938 20 [email protected] D: +1 314 983 1227 204 [email protected] D: +1 610 687 5855 196 [email protected] 175 [email protected] 67/71 [email protected] C: +1 925 354 9640 201 [email protected] 37 [email protected] 150

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Meyer, Olaf Mia, Tusar

Midorikawa, Takashi Miesowicz, James J. Mihálová, Dagmar Miller, Julie Miller, Keith Miller, William Mills, Damian Mills, David Mills, William J. Milsom, Stephen Mimovich, Michael A. Mims, Doug Minieri, Carmine Minihan, Daniel J. Minor, Bradley H. Minson, Steve Misch, Randall Mitchell, Donald L. Mitrovich, Alan

Mitts, Kathleen Mizer, Todd Modesto Costa, Marcelo Molina, Rosario Moll, Adrian

[email protected] D: +49 721 98175-333 72 [email protected] C: +61 411 531 404 D: +61 (0) 7 5519 1010 22 [email protected] 201 [email protected] 180 [email protected] 135 [email protected] 188 [email protected] 166/167 [email protected] 195 [email protected] 157 [email protected] 183 [email protected] 186 stephen.milsom @moorestephens-jersey.com 100 [email protected] 170 [email protected] 183 [email protected] 185 [email protected] C: +61 (0)417 005 632 23 [email protected] 174 [email protected] 172 [email protected] 170 [email protected] D: +1 314 983 1248 204 [email protected] C: +61 438 884 488 D: +61 (0) 7 5519 1016 5/22 [email protected] 175 [email protected] 178 [email protected] 40

[email protected] 212 [email protected] C: +44 (0)7797 756488 100/101 Møller, Søren [email protected] C: +45 40 14 32 12 57 Møller, Søren Beer [email protected] C: +45 22 80 16 90 59 Molyneux, James M. [email protected] D: +1 416 641 4945 45 Monge, Lill Ann [email protected] C: +47 92 22 17 93 123 Monk, Harold [email protected] 183 Monribot, Jean-David [email protected] 147 Mønster, Carsten [email protected] C: +45 40 21 89 36 57 Montalbano, Richard J. [email protected] C: +1 718 6141796 193 Monteiro, António [email protected] C: +351 965809583 127 Monteiro, Patricia [email protected] 127 Montes Cárdenas, [email protected] 111 Sergio

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Montiel Morales, Azucena Montiel Morales, Gabriel Moore, Chris Moore, Colin Moore, Richard

Moore, Tim Morales López, Manuel Moreno Ramírez, José Moreno Rodriguez, Eduardo Morfeld, Markus Morgan, Joanne Morich, Alexander

Morris, Andrew Morris, Mark Morrison, James T. Mortel, Allan Morter, Paul

Morton, Wayne Moscatelli, Marco Moss, Angie Motl, M. Blake Mouritzen, Lennart Mowbrey, E.T. (Terry) Mowbrey, Gregory T.

Ms. Gu, Xiaying Ms. Gu, Xu Fen Ms. Hu, Yi Ms. O, Yonghua Mufti, Adnan Muldowney, Deanna Mullen, Charles F. Mullen, Michael G. Mullenders, Huub Müller, Anton

252

[email protected]

110

[email protected]

110

[email protected] 201 [email protected] 157/158/159 [email protected] C: +44 (0)7887 626300 5/7/39/157/158/159 [email protected] 184 manuel.morales @moorestephensibergrup.es 143 josedelacruz.moreno @delbarrioycia.com 110 [email protected] C: +52 1834 1113 161 107 [email protected] 67 [email protected] 159 [email protected] C: +49 (0)177 7760391 D: +49 (0)541 40 46 096 75 [email protected] C: +61 (0)411 166501 26 [email protected] 169 [email protected] 174 [email protected] C: +61 (0)414 572 834 24 [email protected] C: +44 (0)7624 212033 D: +44 (0)1624 697236 93 [email protected] C: +61 (0) 418 663 560 24 [email protected] 147 [email protected] D: +1 972 590 5220 179 [email protected] 170 [email protected] C: +45 29 29 02 61 58 [email protected] D: +1 780 461 9282 47 [email protected] C: +1 780 718 3695 D: +1 780 461 7920 47 [email protected] 50 [email protected] 50 [email protected] 49 [email protected] 49 [email protected] C: +92 300 924 5441 124 [email protected] 183 [email protected] 170 [email protected] C: +1 908 4478954 178/193 [email protected] 114/115/118 [email protected] 146/150

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Müller, Heinz D.

[email protected] D: +49 (0) 203 29506 751 69 Mullins, Gregory C. [email protected] C: +1 859 351 7680 186 Mullins, Michael J. michael.mullins @moorestephensnathans.com C: + 353 87 6996881 91 Mumcuoğlu, Idil [email protected] 153 Munn, Dennis [email protected] D: +64 9 306 7111 119 Munns, Tony [email protected] D: +1 314 983 1297 204 Murphy, Edmund [email protected] C: +353 87 649 4899 91 Murphy, Ian [email protected] 157 Murphy, John C. [email protected] D: +1 408 369 2442 200 Murphy, Kevin D. [email protected] 195 Murphy, Louis [email protected] 183 Murray, Robert [email protected] 185 Muster, Burkhard [email protected] C: + 49 (0)170 4869 233 73 Muth, Erich [email protected] 70 Nahta, Sunil [email protected] 87 Nair, Raj [email protected] C: +41 (0) 79 501 0530 147 Nakamura, Leinani [email protected] D: +1 408 369 2454 200 Nakamuta, Carlos [email protected] Atushi C: +55 11 9963 5529 42/43 Nakane, Kenjiro [email protected] 100 Nankervis, Debra L. [email protected] C: +61 (0)437 199472 D: +61 (03) 5561 7401 211 Nast, Alan [email protected] 183 Nathan, Gary B. [email protected] D: +1 780 421 5931 47 Naumchik, Nadezhda nadezhda.naumchik @moorestephens.vl.ru 129/131 Naustheller, Bjørn M. [email protected] C: +47 920 19 141 123 Navarro Rosales, Jorge [email protected] Francisco C: +52 6622 567993 108 Nazarian, Razmik [email protected] C: +98 9121043241 90 Neff, Jeffery T. [email protected] 185 Neff, William [email protected] 45 Nemeth, Catherine A. [email protected] D: +1 215 241 8956 196 Nemeth, Robert [email protected] 176 Nenov, Stefan [email protected] C: +359 878 646 625 44 Neo, Keng Jin [email protected] C: +65 9748 3889 5/134 Neogi, Abhijit [email protected] C: +919 8369 30585 86

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Nesterov, Alexander A. [email protected] C: +7 (903) 728 91 26 130 Neugebauer, Roland [email protected] 27 Neumann, Ralph [email protected] 73 Neureiter, Detlef [email protected] C: +49 (0)172 5304405 75 Nevarez, Joshua K. [email protected] C: +1 925 202 6023 201 Neville, Kevin W. [email protected] C: +61 (0) 419 309 696 23 Newby, Charlie [email protected] 7 Newman, Barry [email protected] 194 Newman, Robert [email protected] C: +44 (0)7768 737498 D: +44 (0)1722 420408 168 Ng, Willy [email protected] C: +65 9821 0868 134 Ngatsing, Pascal [email protected] 66 Nguyen, Duong Que [email protected] 208 Nguyen, Ha Phu [email protected] 208 Nguyen, Hien Thu [email protected] 208/209 Nguyen, Trinh Tien [email protected] 209 Nguyen, Tuan Anh [email protected] 208/209 Niama, Vladimir [email protected] 62 Nibert, Hunter [email protected] D: +1 972 590 5276 179 Nicholl, Andrew [email protected] 5/7 Nicolet, Eric [email protected] 35 Nielsen, Søren [email protected] C: +45 40 17 78 11 56 Nieman, Chris [email protected] D: +1 972 590 5295 179 Niemeyer, Andreas [email protected] C: +49 (0)172 3722011 77 Nikitin, Vasily [email protected] C: +7 701 758 59 22 102 Nilausen, Flemming fl[email protected] C: +46 (0)734 19 39 02 144 Nishimura, Hiroshi [email protected] 100 Nissan, Shai [email protected] C: +972 54 6788007 94 Nixon, Lynn R. [email protected] D: +1 408 369 2444 200 Nóbrega, Luiz [email protected] Fernando C: +55 11 7421 5600 42/43 Noe, Jim L. [email protected] C: +1 502 609 3509 189 Nola, Mario [email protected] 98 Norberg, Lars [email protected] C: +46 70945 3022 145 Norem, Michael [email protected] 101 Noretto, C. Michael [email protected] 192 Norris, David [email protected] 183 Nørskov, Lotte [email protected] C: +45 20 87 79 30 58

254

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Nørskov, Ulrik

[email protected] C: +45 40 84 59 00 58 Norvell, R. Allen [email protected] C: +1 859 351 7682 186 Noteman, James L. [email protected] 180 Noureldin, Sherin [email protected] C: +20 1222147874 62/63 Nowak, Tomasz [email protected] 127 Noye-Allen, Robert [email protected] 157 Ntuiabane, Ayuk [email protected] C: +44 (0)7624 450530 D: +44 (0)1624 697212 92/94 Nunes, Rogério [email protected] C: +55 47 9964 3980 41 Nunnally, Bruce [email protected] 183 O’Connor, Thomas J. [email protected] 172 O’Donnell, Darren J. [email protected] C: +61 (0)458 332 350 D: +61 (0) 3 5561 3629 211 O’Flynn, Stephen J. sofl[email protected] C: +61 (0) 418 559 561 23 O’Keefe, Daniel J. [email protected] 195 O’Leary, Peter T. [email protected] C: +61 (0) 418 188 336 25 O’Rilley, James P. [email protected] 180 Obletter, Teo Urban [email protected] 99 O’Bryan, David R. [email protected] C: +1 859 351 7684 186 O’Connell, Diarmuid P. diarmuid.oconnell @moorestephensnathans.com C: +353 87 6381942 91 O’Connell, John [email protected] C: +61 (0)416 071 366 211 O’Connell, Patty [email protected] 188 O’Donnell, Barry barry.o’[email protected] C: +64 27 476 7222 120 O’Grady, Paul [email protected] C: +1 925 819 1413 201 Olbrich, Thomas [email protected] C: +49 (0) 170 48 69 232 70/73 Oliveira, Leila Patricia [email protected] C: +55 47 9974 4936 41 Ollefs, Heinz-Wilhelm [email protected] 73 Ollmann, Margarete [email protected] C: +49 (0)172 4027795 75 Olsen, Halvor [email protected] C: +47 91 88 22 03 122 Olsen, John [email protected] 198 Ondyak, Dennis M. [email protected] D: +1 408 369 2458 200 Onur, Burak [email protected] C: +90 532 234 27 17 153 Orban, Michael [email protected] 72 Orellana de Santos, [email protected] Gabriela C: +502 5414 6560 79

255

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Orellana, Luis E. Orlitzky, Ofer Orozco Medina, Miguel Ángel Orth, René Osborne, Patricia Osborne, Patricia Østergaard, Jan Østergaard, Johnny Ostermeier, Thomas Ovares, Francisco Ovejero, Mario Owens, Erin

Oyadomari, Samuel Akira Öztamur, Ahmet Paaske, Henrik Pace, Neil Page, Andrew Page, Martyn Page, Roxanne M. Pai, Prasanth D. Paler, Lesley Palma, Filippo Palmer, Douglas G. Paloniemi, Jari Palos, Marco Antônio Olivio Panfil, Stephen R. Pankajakshan, C. Pankajakshan, C.G. Panwinkler, Carmen Pape, Marko Parker, Amanda Parker, Sharon Parks, Alan L. Parks, Robert M.

256

[email protected] C: +502 5414 6055 79 [email protected] 94 [email protected] C: +52 155 1451 3965 110 [email protected] 31/33 patricia.osborne @moorestephens-mc.com 112/157 patricia.osborne @moorestephens-qatar.com 128 [email protected] C: 30 95 16 96 59 [email protected] C: 25 88 97 90 60 [email protected] 74 [email protected] 52 [email protected] 142 [email protected] C: +1 678 478 8039 D: +1 770 236 9026 180 [email protected] C: +55 11 9159 3741 42/43 ahmet.oztamur @moorestephens.com.tr 153 [email protected] C: +45 40 55 22 49 58 [email protected] C: +61 (0) 407 424 396 5/24 [email protected] C: +44 (0)7710 605939 163 [email protected] 215 [email protected] C: +1 616 893 2986 184 [email protected] 85 [email protected] C: +44 (0)7534 219570 165 fi[email protected] C: +39 346 6681265 98 [email protected] 195 jari.paloniemi@moorestephens.fi C: +358 (0)40 5322054 63/64 [email protected] C: +55 16 9796 2939 42/43 spanfi[email protected] 175 [email protected] C: +91 9847 325950 89 [email protected] C: +91 9349 915683 89 [email protected] C: +43 (0) 664 307 58 11 27 [email protected] 67 [email protected] 198 [email protected] 120 [email protected] 185 [email protected] 180

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Parr, Philip Patat, Sylvie Patel, Rakesh I. Patel, Suketu Pater, Gerard J. Paterakis, Dimitrios Paterson, Simon Patrick, Howard Paul, Graham Paule, Robin Pavlov, Evgeny V. Pavlova, Tatiana Payer, Andreas Pedersen, Carsten Pedersen, Ejvind Pedersen, Michael Pedersen, Tina Lene Pedroso de Siqueira, Antonio Carlos Peirce, Susan J. Pellitteri, John Pellizzone, Fabrizio Pelz, Monika Pennell, Robin C. Peón de Regil, Álvaro Perathoner, Hugo Peregrin, Dan

Perera, E. Ruwan J. Pérez Armienta, Eduardo Pérez Haba, Nicolás Pérez, Edgard Perreault, Matt Perrin, Alexandre Petermann, Kevin S. Peters Gallagher, Rosemary Peters, Michael

[email protected] C: +44 (0)7887 626241 157 [email protected] 66 [email protected] 45 [email protected] 133 [email protected] 175 [email protected] C: +30 6977 456766 78 [email protected] C: +44 (0)7887 626218 161 [email protected] 183 [email protected] 146/147 [email protected] 205 [email protected] D: (495) 788 19 45 213 [email protected] 131 [email protected] 30 [email protected] C: +45 29 36 18 64 61 [email protected] C: +45 40 57 36 14 56 [email protected] C: +45 26 16 43 71 56 [email protected] C: +45 22 44 44 44 60 [email protected] C: +55 41 9977 4426 41 [email protected] 170 [email protected] 185 [email protected] C: +39 346 6681265 98 [email protected] 201 [email protected] C: +61 (0) 419 382 320 23 [email protected] 109 [email protected] 99 [email protected] C: +1 501 258 4505 D: +1 501 975-0133 187 [email protected] 214 [email protected] C: +52 155 3232 5579 110 nicolas.perez @moorestephensibergrup.es 143 [email protected] C: +57 (3)11 5066639 51 [email protected] 201 [email protected] 147 [email protected] D: +1 210 820 3900 198 [email protected] C: +44 (0)7802 418766 160/162 [email protected] C: +49 (0)172 6010859 67/68/71

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Peterson, Paul J.

[email protected] C: +1 925 323 1448 201 Pevnick, Larry N. [email protected] D: +1 314 983 1247 204 Pfaffeneder, Franz [email protected] C: +49 (0)8721 9611 16 74 Phan, Nam Thanh [email protected] 208 Phillips, Scott W. [email protected] 23 Piccolo, Mauro [email protected] 99 Pickard, Ken [email protected] C: +61 (0)438 192 637 5/21/22/23/25/26 Pickup, Brian [email protected] C: +61 (0)407 001 143 25 Piebenga, Daniel [email protected] C: +64 27 339 2600 120 Piech, Clare T. [email protected] D: +1 408 369 2450 200 Pike, Jon E. [email protected] 184 Pilsbury, John [email protected] 158 Pimentel, Santiago [email protected] 212 Pinilla, Mª Pilar [email protected] 144 Pink, Kenneth [email protected] 198 Pintzke, Thomas [email protected] C: +49 (0)171 480 2023 77 Pirlot, Philippe [email protected] 37 Pitchford, Gary [email protected] 201 Pitt, Andrew [email protected] 136 Pitt, S. David [email protected] C: +61 (0) 419 310 270 23 Pivovarova, Svetlana A. [email protected] C: +7 (903) 723 04 62 130 Platt, Mark [email protected] 166 Plattner, Norbert [email protected] 99 Plattner, Peter Karl peterkarl.plattner @bureauplattner.com 99 Plummer, Ann M. [email protected] C: +1 616 430 5235 184 Poll, Jens [email protected] 67 Poll, Jens [email protected] 5 Polling, Alan [email protected] 157 Pölzelbauer, Andreas [email protected] C: +43 (0) 664 520 62 79 27 Ponniah, Bala [email protected] Krishnaan C: +60 019 771 2020 105 Pool, Bernard [email protected] 133 Popham, Troy [email protected] C: +61 (0)417 766 884 22/25/26 Porras, Felipe Rivera 143 Potts, Andrew [email protected] C: +44 (0)7887 626245 157 Poulsen, Arne Nabe [email protected] C: +45 40 36 50 33 58/59/60 Powell, Huw [email protected] 160 Powell, W. Coleman [email protected] 174

258

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Powers, David L. Powers, Kendal Pranckéniené, Danguté Prasanna Varma, P. R. Prentice, John F. Pretorius, Johan Priester, Heiko Pringle, Hamish Prinsloo, Adolf Prokůpková, Lenka Promnitz, Wayne R.

Prychodko, Peter Puerari, Imer José Pullia, Franco Pylov, Michael V. Querido, Richard S. Quinn, Andrew P. Quinn, Gerard M. Quinn, Timothy J. Raaby Olsen, Henning Rabanus, Bernd Rademacher, Rolf Radford, Carol Raffaele, Daniele Raghunandan, S. Raghupathy, R. Rajab, Hassan Rajasekharan, R. Raman, V. Rambin, Mark Ramírez, Salvador Picossi Ramphul, Ravindra Ramsbottom, Steve Rankin, Judy

[email protected] D: +1 215 241 8957 [email protected] D: +1 479 695-4350 [email protected]

196 183 103

[email protected] C: +91 9841 071914 84 [email protected] 194/197 [email protected] 6/137/139 [email protected] 75 [email protected] 120 [email protected] 139 [email protected] 54 [email protected] C: +61 (0)419 680 937 D: +61 (0) 3 5562 4851 211 [email protected] 180 [email protected] C: 55 51 9968 6898 41 [email protected] 99 [email protected] D: (495) 580 71 36 213 [email protected] C: +63 9189381911 126 [email protected] C: +353 87 9075014 91 [email protected] D: +353 21 427 5176 91 [email protected] 175 [email protected] C: +45 20 12 78 11 57 [email protected] 75 [email protected] 67/72 [email protected] 183 dra@fidmc.ch 149 [email protected] C: +91 9349 110878 86 [email protected] C: +91 9447 488712 85 [email protected] 132 [email protected] C: +91 9846 221726 85 [email protected] C: +91 98400 31374 84/86 [email protected] D: +1 972 590 5291 179 143 [email protected] 106 [email protected] C: +44 (0)7967 962971 161 [email protected] 183

259

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Rasmussen, Brian Rasmussen, Michael Winther Ratterree, Esther M. Rau, Bernhard Rawden, Christopher

[email protected] C: +45 21 42 78 11 [email protected]

55/56/57 57

[email protected] 201 [email protected] 74 [email protected] C: +32 (0) 486 515004 D: +32 (0) 2 627.18.30 5/8 Rea, Michael D. [email protected] C: +61 (0)408 308 512 D: +61 (0) 3 5567 1228 211 Real, Christoph [email protected] D: +49 (0) 203 29506 631 69 Ream, Marcy [email protected] 170 Redeghieri, Andrea [email protected] 97 Reed, Jeffrey L. [email protected] 185 Reed, Sumner A. [email protected] 183 Rees, William A. [email protected] 185 Regierer, Christoph [email protected] 67 Reguliová, Eva [email protected] 135 Reid, Charles [email protected] C: +27 (0)82 551 3256 6/135/136 Reid, Simon [email protected] 163 Reiss-Schmidt, Thomas [email protected] C: +49 (0)172 265 3855 77 Rendon, Lou [email protected] D: +1 714 671 2202 188 Rente, Fernando [email protected] 128 Renz, Paul [email protected] C: +44 (0)7718 524151 164/165 Resag, Estela [email protected] D: +49 (0) 541 40 46 057 75 Reyna, Yvonne [email protected] C: +57 (3)124825310 51 Reynaud, Véronique [email protected] D: +33 49 21 86 190 65 Reynolds, Justin [email protected] C: +61 (0) 432 440 789 24 Rhodes, Graeme [email protected] C: +64 21 359 569 119 Rhodes, Michael [email protected] 193 Ribó, Josep [email protected] 140 Richardson, Doug [email protected] D: +1 501 975-0243 187 Richardson, Peter [email protected] C: +44 (0)7798 695481 D: +44 (0)1722 420420 168 Rickerby, Paul [email protected] C: +64 21 888 077 119 Riedstra, Sjoerd [email protected] 118 Riehle, Magdalena [email protected] 67 Riekert, Johan [email protected] C: +27 083 637 0801 138 Riggs, Steve [email protected] 183

260

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Rigoli, Laurent Rios, Francisco

[email protected] 148 administracion2 @moorestephensibergrup.es 140/143 Risalvato, Tom [email protected] 183 Rishebarger, Edward L. [email protected] D: +1 210 820 3900 198 Rissi, Ricardo Aurélio [email protected] C: +55 16 9993 3037 42/43 Ritzi, Matthias [email protected] C: +49 172 8333138 74 Rix, Martin [email protected] C: +7 914 971 4239 130/131 Robbie, Gordon [email protected] 198 Roberts, Gemma [email protected] 133 Roberts, Leonard [email protected] C: +27 (0)83 554 0734 6/137 Robinson, Leslie Rahn [email protected] 183 Robinson, Tina [email protected] 183 Robson, Jeremy [email protected] 215 Robus, Margaret M. [email protected] D: +1 215 940 7858 196 Rodgers, Lynn P. [email protected] 174 Rodionova, Ludmila [email protected] 214 Rodriguez Arias, Víctor [email protected] Manuel C: +52 155-5409 8546 110 Rodriguez, Guillermo [email protected] Colchado C: +51 1 9892 19371 125 Rogbeer, Arvin [email protected] 106 Rogbeer, Rubeenna [email protected] 106 Rohr, Pius [email protected] C: +49 171 6175390 74 Rojnucharin, Vilairat 152 Rolph, David [email protected] C: +44 (0)7887 626230 157/169 Romaniuk, Julian [email protected] 126/127 Romillo, Ana [email protected] 142 Roosens, Frans [email protected] 36 Roquet, Isabelle [email protected] 65/66 Rose, Clayton W. [email protected] 177 Rosenbach, Thomas P. [email protected] C: +1 616 813 0189 6/184 Rosenberg, Barry [email protected] 120 Ross, Fraser G. [email protected] 46 Rossdorfer, Jörg [email protected] 31/32 Rossiter, Carolyn [email protected] C: +44 (0)7771 510888 167 Rossouw, Ettiene [email protected] C: +27 (0)71 881 7045 137 Rothenberg, Joel [email protected] 172 Rottkamp, David [email protected] 185 Roush, Christopher A. [email protected] 191 Rowe, John [email protected] 183 Roy, Antaryami [email protected] C: +91 9820769207 86

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Roy, Robin N.

[email protected] C: +91 9903 800698 86 Rudolph, Rainer [email protected] 67 Ruggeri, Ronald J. [email protected] 178/193 Rule, Mike [email protected] 168 Rumpl, Alfred [email protected] 31/32 Rumpl, Josef [email protected] 32 Rurawhe, Gwen [email protected] 120 Rush, Del [email protected] D: +1 501 975-0233 197 Russell, Chris [email protected] 202 Russell, David [email protected] C: +64 27 224 7621 120 Russell, William R. [email protected] 171/174/179/186/192 Ryan, Kevin [email protected] 196 Rybicki, Benedict P. [email protected] 180 Sabolish, Nancy J. [email protected] C: +1 616 915 3190 184 Sacks, Steven [email protected] D: +1 (201) 291 2660 6/9/169 Saenz Paez, William [email protected] 51 Salinas, Yolanda [email protected] 51 Salsman, Earl [email protected] D: +1 314 983 1206 204 Samman, Rami [email protected] 101 Sammartino, Stefano [email protected] 95 Sánchez Salazar, Jorge [email protected] C: +52 1442-1488-737 109 Sancho, Javier Calvet javier.calvet @moorestephensibergrup.es 143 Sandbach, Dickon [email protected] C: +44 (0)7971 275412 167 Sanew, John W. [email protected] 175 Sanford, Mahlon [email protected] 183 Sansing, Janice [email protected] 186 Santander Ortíz, Luis [email protected] 48 Santos, Carlos Alberto [email protected] C: +55 51 9707 7543 41 Sanz, Antonio Alonso tonialonso@grupo-fidelitas.com 142 Sarburg, Marc [email protected] 69 Sargeant, Mary-Anne mary-anne.sargeant @mapartners.co.uk 215 Satasi, Claudio [email protected] C: +1 441 504-4558 D: +1 441 295-3585 38/39 Sathyanarayanan, V. [email protected] C: +91 9846 421779 85/88 Sattar, Mohamed [email protected] Abdel C: +20 1001638055 62 Sattrup, Henrik [email protected] C: +45 20 83 29 12 56 Sauer, Wolfgang [email protected] 70 Saulich, Thomas [email protected] 76 Saumoy, Pere [email protected] 140

262

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Sazo Ruiz, Ninrod Scammacca, Giuseppe Schaeffer, Matt Schäfer, Susanne Schaller, Damien Scharfenberg, Astrid Scharl, Hans-Peter Schärtl, Michael Schenck, Joe Schick, Albert Schiele, Jürgen Schizas, Constantinos Schlichte, Karla M. Schlotthauer, Christoph Schlotthauer, Kurt Schlüter, Jörg Schmacks, Stephan Schmitt, Gerhard Schneider, Georges Schneider, Horst Schneidmiller, Jim Schnider, Beat Schniebolk, Mark Schoenian, Katrin Schorse, Susanne Schosland, Christian

Schubert, Reinhard Schuhmann, Helmut Schult, Bernd Schumpert, Scott Schwander, Michael Schwander, Walter Schwarz, Ewald Schwarz, Manfred

Schwarz, Reinhard Schwarz, Udo Sciascia, Anne Scollin, John T.

[email protected] C: +502 5204 9655 [email protected] [email protected] [email protected] dsc@fidmc.ch [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] D: +357 (22) 352398 [email protected] [email protected]

79 98 183 77 149 67/71 74 67 183 74 75 53 174 5/66

[email protected] 66 [email protected] 67 [email protected] C: +49 (0)172 202 7759 77 [email protected] 67 gsc@fidmc.ch 149 horst.schneider @moore-stephens-audit.lu 104 [email protected] 202 [email protected] C: +41 (0)79 419 4260 150 [email protected] 193 [email protected] C: +49 (0)162 234 9999 66/77 [email protected] 67 [email protected] C: +44 )0)7919 165 066 D: +44 (0)1603 227 625 167 [email protected] 67 helmut.schuhmann @moorestephens.de 67 [email protected] 67 [email protected] 183 michael.schwander @rietmann-partner.ch 150 walter.schwander @rietmann-partner.ch 150 [email protected] 28/29 [email protected] C: +43 (0)676 84 21 32 200 5/28/30/32 [email protected] 28/30/32 [email protected] 28/30/32 [email protected] 35 [email protected] 180

263

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Scott, John Scott, Michael Scott, Mike

Scrimgeour, Graham Secco, Francisco Obes Seiden, David Semmler, Eileen Serrano, Alex Setiawan, Eddy Seymour, Anthony Shah, Kandarp Shah, Shailesh Shaker, Mazen Shakeshaft, Esme

Shannon, Joe Sharma, A. K. Sharp, Gary Shaw, Bradley A. Shaw, Brian A. Shaw, George D. Shekha, Jawwad Shell, Ronnie Shelton, Patrick M. Sheridan, Stephen A. Shiao, Ben Shick, Wendy V. Shields, Richard C. Shine, Fintan Shinghal, Akash

Short, Paul Shtalberg, Itzhak Shuck, Ronald R. Shuffield, Cheryl Siarkiewicz, Rafał Silverstein, Alan Simmons, Brian J. Simmons, Ronald Simms, Michael

264

[email protected] D: +1 972 590 5302 179 [email protected] 183 [email protected] C: +44 (0)7957 618026 D: +44 (0)1243 520602 162 [email protected] C: +44 (0)7912 741920 164 [email protected] 207 [email protected] 206 [email protected] 198 [email protected] 203 [email protected] 90 [email protected] D: +44 (0)1624 697231 92/93/94 [email protected] C: +91 9820180656 86 [email protected] 87 [email protected] 101 [email protected] C: +44 (0)7788 908079 D: +44 (0)1983 824812 165 [email protected] C: +61 (0) 414 657 918 5/24 [email protected] C: +91 9810 200550 86/88 [email protected] 183 [email protected] 177 [email protected] 46 [email protected] 172 [email protected] C: +92 300 8224823 124 [email protected] 183 [email protected] D: +1 314 983 1212 204 [email protected] 177 [email protected] 188 [email protected] 176 [email protected] C: +1 859 797 1378 186 [email protected] 92 [email protected] C: +91 9868145676 D: +91 (11) 23370892 88 [email protected] C: +44 (0)7787 141540 157 [email protected] 94 [email protected] 204 cshuffi[email protected] D: +1 501 975-0100 187 [email protected] C: +48 695 803 602 127 [email protected] 185 [email protected] 180 [email protected] 39 [email protected] 157

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Simon, Lawrence A. Simons, Peter Simov, Ivan Simpson, Raymond Sims, Elton Sindler, Ivor Singh-Sall, Arvindar Singletary, Chad Siurana, Joan Skaggs, Dale B. Skeels-Smith, Sarah Sklavounou, Vasiliki Skobarev, Vladimir Y. Slabbert, Louw Slavet, Jeff Slocombe, Daniel Smeriglio, Anthony P. Smit, Adéle Smith, Christopher M. Smith, Donna Beck Smith, Gill Smith, Jeffrey S. Smith, K. Eric Smith, Peter Smith, Stanley M. Smolke, John Snegireva, Svetlana Snyder, Nancy Soares, António Søberg, Torhild Soh, Eng Hooi Solecki, Sandra A. Solomon, Gary J.

Solt, Nick Sordello, David

[email protected] 180 [email protected] C: +44 (0)7977 068961 163 [email protected] C: +359 878 834794 44 [email protected] C: +61 (0) 407 084 968 24 [email protected] 183 [email protected] [email protected] C: +44 (0)7903 891446 161 [email protected] 183 [email protected] 140 [email protected] 189 sarah.skeels-smith @moorestephens.com 7 [email protected] C: +30 6977 456746 78 [email protected] C: +7 (903) 728 91 33 130 [email protected] 138 [email protected] 193/194/196/203/206 [email protected] C: +44 (0)7899 654189 160 [email protected] 172 [email protected] 136 [email protected] 170 [email protected] D: +1 314 983 1259 204 [email protected] C: +44 (0)7881 500010 157 [email protected] D: +1 314 983 1234 204 [email protected] C: +1 616-490-2774 184 [email protected] 121 [email protected] 183 [email protected] 202 [email protected] 129 [email protected] 198 [email protected] 128 [email protected] C: +47 41 64 48 94 122/123 [email protected] C: +60 012 382 6912 105 [email protected] D: +1 416 641 4947 45 [email protected] C: +1 404 983 2865 D: +1 404 531 8181 171 [email protected] C: +44 (0)7700 888821 100/101 [email protected] C: +1 408 206 6858 201

265

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Sørensen, Arne

[email protected] C: +45 40 91 67 72 Sørensen, Lars-Ole [email protected] Sossa, Sandra [email protected] Sotomayor Elías, [email protected] Rodrigo C: +52 6622 568494 Sotomayor González, [email protected] Rodrigo C: +52 6622 564210 South, Henry C. [email protected] Southwell, Robert [email protected] C: +61 (0) 402 900 550 Southwick, Donald P. [email protected] Spagnoli, Pat [email protected] Sparkman, Brent [email protected] Spaul, Gill [email protected] D: +44(0)20 7651 1859 Spielmann, Dominik [email protected] Spittle, C. Eugene [email protected] Sprague, Paul [email protected] C: +7 (914) 692 1356 Spring, Gene [email protected] Spurrier, Lance [email protected] C: +44 (0)7781 126873 Srinivas, K. P. [email protected] C: +91 9845 996293 Stadelman, Karina [email protected] Stafford, Ashley [email protected] Stahleder, Georg [email protected] Stanford, John [email protected] Stanford, Selina [email protected] C: +61 (0)438 664 110 Stark Robledo, Manuel [email protected] C: +595 981 173 073 Stauder, Wilfried [email protected] Staudt, Hélène [email protected] C: +41 (0)79 299 61 42 D: +41 (0)44 828 18 32 Steckhan, Jörg [email protected] C: +49 (0)172 3122200 Steele, Jennifer [email protected] D: +1 972 590 5272 Stegner, Jeff A. [email protected] C: +1 925 998 8407 Steiner, Hermann [email protected] Stephan, Nadia Stephenson, Scott Stern, Karen S. Stevens, Andrew

Stevens, Craig M. Stevens, David

[email protected] [email protected] [email protected] D: +1 314 983 1204 [email protected] C: +44 (0)7721 641094 D: +44 (0)23 8082 1520 [email protected] [email protected]

58 57 51 108 108 170 24 180 194 183 8 72 206 131 183 79 83 183 183 74 158 22 213 29

150 77 179 201 99 101 194 204

168 198 8/21

266

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Stewart, Peter

[email protected] C: +44 (0)7887 626234 157 Stewart, Russell [email protected] 120 Stiefler-Petersen, [email protected] Mogens C: +45 20 81 64 81 58 Stigent–Burns, Janet E. [email protected] D: +1 210 820 3900 198 Stigler, C. Michael [email protected] 189 Stillwell, Tim J. [email protected] C: +61 (0)407 442234 23 Stockinger, Anton [email protected] 74 Stockton, Paul [email protected] C: +44 (0)7887 626269 5/125/157 Stoddart, Gavin [email protected] C: +44 (0)7881 500034 129/130/159 Stofberg, Margeaux [email protected] 139 Stoica, Laura [email protected] 129 Stoltz, Reinier [email protected] C: +27 (0)82 0622 600 137 Storckel, Patrick patrick.storckel @moorestephensbrussels.com C: +32 (0)497 979 157 35 Stormer, Bruce [email protected] 121 Storms, Hubert H. [email protected] D: +49 (0) 203 29506 612 69 Stoyanov, Kaloyan [email protected] C: +41 (0) 79 501 0532 147 Stückler, Anna [email protected] 29 Stüttgen, Hans-Gerd hans-gerd.stuettgen @moorestephens.de 69 Stutzman, Marcia [email protected] 191 Stylianou, George [email protected] D: +357 (22) 453446 53 Stylianou, Panayiotis P. [email protected] D: +357 (22) 333713 53 Suarez, Julio O. [email protected] C: +54 (911) 4564 8154 20 Sugár, Dezsö [email protected] 82 Sukumaran, K. M. [email protected] C: +91 9841 071831 84 Sullivan, David M. [email protected] 172 Sun, Jian [email protected] 49 Sunshine, Barry [email protected] 185 Suppa, Rosario [email protected] D: +1 416 641 4948 45 Suri, Peter [email protected] C: +36 20 385 6724 81 Sushilkumar, P. G. [email protected] C: +91 9440 792697 84 Suter, Bruno [email protected] 150 Suxo, Rodo [email protected] 212 Svärdh, Reino [email protected] C: +46 (0)708 14 33 02 D: +46 (0)31 722 42 70 145 Svätojánska Kiňová, [email protected] 134/135 Ludmila

267

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Swindling, Stanley “Sandy” W. Swinnen, Francis Sykes, Phillip

[email protected]

189/191

[email protected] 37 [email protected] C: +44 (0)7887 626236 157 Tabbal, Aziz [email protected] C: +961 3303 812 103 Tai, Lam Shin [email protected] C: +60 019 744 8033 Takahashi, Junko [email protected] 100 Takasago, Shinpei [email protected] 100 Taliakos, Dimitrios [email protected] C: +30 6977 456768 78 Tamkin, Norm [email protected] 181 Tan, Hongxu [email protected] 49 Tan, Suan-Lee [email protected] 24 Tanaka, Mark [email protected] C: +1 408 234 7315 201 Tang, Cordelia [email protected] 7 Tang, Helen H. L. [email protected] 5/48/80/81 Tapia Reynoso, Alberto [email protected] 108 Tapia Venegas, [email protected] 108 Alberto Taros, Anne [email protected] 180 Tavani, Ennio [email protected] C: +61 (0) 419 900 780 24 Taylor, Douglas D. [email protected] C: +1 770 509 7843 D: +1 404 531 8156 171 Taylor, Michael K. [email protected] 191 Taylor, Michael W. [email protected] 33 Teague, John [email protected] D: +64 9 306 7103 119 Teel, Willie [email protected] 183 Telford, Jon [email protected] 163 Temmert, Peter [email protected] C: +49 (0)174 3476111 77 Templar, Rod [email protected] C: +27 (0)82 926 6376 136 ten Hoopen, Olaf [email protected] 118 Terho, Viekko veikko.terho@moorestephens.fi C: +358 (0)405322063 63 Terrigino, Steve M. [email protected] 198 Thangeveloo, [email protected] Ravandran C: +60 012 700 1269 Thayer, David M. [email protected] 197 Thielman, Mike [email protected] 187 Thissen, Stefan [email protected] C: +49 179 4610133 68 Thole, Silvia [email protected] C: +49 (0)851 72046 117 74 Tholle, Søren [email protected] C: +45 22 46 12 20 58 Thomas, Christopher [email protected] B. C: +1 912 269 9750 D: +1 912 262 4718 173

268

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Thomas, Jonathan C. Thompson, Nigel Thompson, Paul Thompson, Stewart B. Thomsen, Mads Myrtue Thorman, David C. Thubron, Christopher

Thurlow, Richard Tikhnenko, Elena

Tillmann, Winfried Tishenko, Valery S. Titche, Claude A. Tobing, Ferdinand L. Toferer, Anneliese Tomichek, Richard Tønnesen, Jan Torosyan, Andy Travaglini, Dino Travis, Kenneth B. Treboldi, Peter J. Trignano, Alfonso Trignano, Vincenzo Trimble, Scott Troiani, Marco G. Trombetta, Patrick M. Trotel, Claire Troy, Donald J. Truong, Nghia Van Trzemżalski, Jerzy Trzemżalski, Maciej Tsissios, Christos

Tunnelle, Brian Turnbull, Carolyn

[email protected] C: +61 (0) 419 135 760 23 [email protected] C: +44 (0)7802 652014 160/162 [email protected] C: +44 (0)789 4094504 165 [email protected] C: +61 (0) 410 511 668 5/25 [email protected] C: +45 40 18 99 56 56 [email protected] D: +1 416 641 4950 45 christopher.thubron @moorestephensbrussels.com C: +32 (0)475 606103 35/36/38 [email protected] 167 [email protected] C: +44 (0)7881 500035 (Uk) D: + 916 7163636 (Russia) 129/154/159 [email protected] C: +49 172 2304390 68 [email protected] D: (495) 788 19 45 213 [email protected] C: +1 616 901 3810 184 [email protected] 90 [email protected] 31 [email protected] 183 [email protected] C: +45 40 15 78 11 5/56 [email protected] 195 [email protected] C: +61 (0) 419 910 944 24 [email protected] D: +1 972 590 5255 179 [email protected] 180 [email protected] 99 [email protected] 99 [email protected] D: +44 (0)1624 697206 93/94 [email protected] 95/97 [email protected] 178 [email protected] 159 [email protected] 172 [email protected] 208 [email protected] 126 [email protected] C: +48 503674122 126 [email protected] C: +357 (25) 821252 D: (25) 821252 53 [email protected] D: +1 714 671 2214 188 [email protected] C: +1 404 634 8274 D: +1 404 531 8169 171

269

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Turner, Robert Turner, Sharlyn R. Tuvell, Robert

[email protected] 176 [email protected] 202 [email protected] C: +1 408 893 7632 201 Tyler, Danielle [email protected] 175 Tzannes, Spiro [email protected] C: +61 (0) 418 412 395 24 Udagawa, Kazuhiko [email protected] 100 Umezawa, Keisuke [email protected] 100 Unterforsthuber, Karl karl.unterforsthuber @moorestephens.de 74 Upton, Roger D. [email protected] 198 Uribe R., Jorge David [email protected] 61 Urquhart, Adrian [email protected] C: +44 (0)7973 782243 163 Urso, Mario P. [email protected] 198 Usovicha, Viktorija [email protected] 102 Vaden, Mike [email protected] 192 Vaesen, Henri [email protected] 37 Valente, Piergiorgio [email protected] C: +39 02 58303520 98 Valero, José Luis [email protected] 144 Van Benschoten, Mark [email protected] 177 van den Bout, Eduard [email protected] 118 van den Brink, Ronald [email protected] 117 van den Broek, Frank [email protected] 116 van der Ahee, [email protected] 6/139 Louw van der Mescht, [email protected] 138 Tommy van Dorpe, Koen [email protected] 36 van Eijs, Carel [email protected] 117 van Loo, Robert C.W. [email protected] C: +31 6 14757209 113/114 van Ravenswoud, [email protected] Edwin P.H. C: +31 6 53274245 113/114 van Schie, Jan Th. M. [email protected] C: +31 6 27322368 114 Van Trigt, John [email protected] 188 van Zyl, Pierre [email protected] C: + 27 (0)82 376 7167 D: +27 (0)12 348 7003 139 Varelas, Panayiotis [email protected] C: +30 6977 456762 78 Vargo, Dave [email protected] D: +1 (501) 975 0217 187 Varisano, Alice [email protected] 185 Vasilev, Marko [email protected] 65 Vasko, Stephen A. [email protected] 177 Vedder, Rainer [email protected] 67 Vega Carrillo, Roberto [email protected] C: +52 1999 9475 000 109 Veljanov, Antonio [email protected] 65 Verclytte, Frederic [email protected] 65 Vergara Ruíz, Genaro [email protected] 110

270

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Vergeer, Loek Verma, Anil Vermeulen, Johan Verschelden, Andries Verschelden, Bart Verschelden, Frans Verschelden, Peter Vértiz Vergara, Manuel Vetuz, Gerry Vicente, Fernando Vidlock, Steven C. Vince, Andrew Vinolus, Nicholas Viola, Charlie Viviers, Jo Viwatpanachati, Chaovana Viwatpanachati, Pana Viwatpanachati, Sevi Vizcarra Moscoso, Jaime Vlok, Bunty Voirol, Nicolas Voirol, Roger Vojt×chová, Anežka Volz, Herbert Vorster, Jacques Voulgaris, Demetris Vuk, Zoran Wagner, Mark G. Wagner, Stephan Wagner, Vilmos Wagner, Wolfram Wakeford, Mike

Walding, Philip Walinciak, Ewelina

[email protected] C: +31 6 52544047 116 [email protected] C: +91 98101 38669 86 [email protected] 136 [email protected] C: + 86 1861 6332506 36/48 [email protected] 36 [email protected] 5/36 [email protected] 36/37 [email protected] C: +51 1 9892 19373 125 [email protected] C: +65 9827 6123 134 141 [email protected] D: +1 408 369 2500 200 [email protected] C: +44 (0)7884 492095 160 [email protected] 205 [email protected] C: +61 (0) 414 809 635 24 [email protected] D: +27 (0) 42 295 1107 6/137/138 [email protected] C: +66 81 6370967 5/152 [email protected] C: +66 81 4435559 152 [email protected] 152 [email protected] C: +51 1 9892 90944 125 [email protected] D: +27 (0) 42 2951107 137/138 nicolas.voirol@rvfid.ch 149 [email protected] D: (0)32 724 14 14 149 [email protected] 54 [email protected] 76 [email protected] C: +61 422 435 852 22 [email protected] C: +30 6977 456745 78 [email protected] 53 [email protected] 201 [email protected] 74 [email protected] C: + 36 30 235 4544 82 [email protected] 69 [email protected] C: +44 (0)7912 524980 D: +44 (0)243 520618 162/165 [email protected] C: +44 (0)7801 183 700 163 [email protected] 127

271

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Walker, James Wall, Brad A.

[email protected] 183 [email protected] D: +1 408 369 2507 200 Wallace, Harvey N. [email protected] D: +1 314 983 1233 204 Wallnöfer, Thomas [email protected] 27 Walters, Frank [email protected] 183 Walther, Alan [email protected] 198 Wan, Stephen [email protected] C: +60 012 219 8229 105 Wang, Peng Guo [email protected] 212 Wang, Quan Zhou [email protected] 49 Wang, Wei [email protected] 49 Wapelhorst, Ingo [email protected] C: +49 (0)173 2473527 71 Waples, Chris [email protected] C: +61 (0)414 889 826 211 Warburton, William L. [email protected] 173 Ward, Tom [email protected] C: +44 (0)7881 500014 157 Warren, Peter [email protected] D: +44 (0)1983 824808 165 Warshauer, David [email protected] 185 Watkins, Gilbert [email protected] 194 Watson, Dan E. [email protected] 173 Watson, Denise [email protected] 167 Watson, Stephen [email protected] 168 Watson, Valerie [email protected] C: +44 (0)7887 626275 157 Wawrzinek, Wolfgang [email protected] 67 Webb, Dawn [email protected] C: +44 (0)7624 212022 D: +44 (0)1624 698270 92 Weber, Friedhelm [email protected] C: +49 173 2128540 68 Webster, Jenelle [email protected] C: +61 (0) 438 596 852 24 Weichhaus, Rainer [email protected] 67 Weidner, Rick [email protected] 183 Weil, Mark [email protected] C: +44 (0)7939 517691 D: +44 (0)1243 520603 162 Weiss, Josef [email protected] 70 Welp, Oliver [email protected] 71 Welsh, David B. [email protected] D: +1 408 369 2416 200 Wember, Thomas [email protected] C: +49 172 2983801 68 Wenzl, Bernhard [email protected] 74 Werner, Peter [email protected] 31 Werner, Thomas [email protected] C: + 49 (0)170 4869 236 73 Wesener, Wolfgang [email protected] 28/29 West, Tim [email protected] 157 Westcott, Jeffrey D. [email protected] D: +1 416 641 4951 45

272

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Wheeler, Richard Wheeler, Steve Whetstone, Chad Whiddett, Scott White, Lanny Whitlock, Jeff Wibbing, Doug Widmann, Bernhard Wiechmann, Jost Wigginton, Cheddy Wilcox, Richard Wilcynski, Joe Wilkinson, Julian Willbrand, Bill Williams, Andrew

Williams, Graham Williams, Ronald Williams, V. Kent Willingham, Dean Willmont, Jeremy Wilpert, Stefan Wilson, Michael P. Windischbauer, Wolfgang Wiranata, Joyce Wirawan, Aulia Wise, Kevin

[email protected] C: +61 (0)412 170156 21/26 [email protected] 183 [email protected] 183 [email protected] C: +61 (0) 417 457 683 24 [email protected] 183 [email protected] 121 [email protected] 201 [email protected] 72 [email protected] 67 [email protected] D: +1 (501) 975 0161 187 [email protected] 183 [email protected] 202 [email protected] C: +44 (0)7887 626223 157 [email protected] D: +1 636 754 0200 203 [email protected] C: +44 (0)7887 944581 D: +44 (0)1722 420424 168 [email protected] 157 [email protected] 192 [email protected] D: +1 408 369 2555 200 [email protected] 170 [email protected] C: +44 (0)7887 626273 157 [email protected] D: +49 (0) 711 66 4806-0 76 [email protected] C: +27 (0)82 552 1843 139 [email protected] 33

[email protected] 5 [email protected] 90 [email protected] C: +1 408 398 6011 201 Witteler, Holger [email protected] C: +49 170 5437800 68 Wolfe, David L. [email protected] 173/176/177/178/186/190/191/192/206/207 Wolff, Alexander [email protected] D: +49 (0) 203 29506 762 69 Wolstenholme, katharine.wolstenholme Katharine @moorestephens.com 157/158 Woo, Susan [email protected] 188 Woodhouse, Geoffrey [email protected] C: +44 (0)7887 626238 157 Woodward, Tim [email protected] 52/157 Worby, Robin [email protected] 159/164

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PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Worth, Barry H.

[email protected] D: +1 314 983 1202 204 Wright, Maribeth [email protected] 173 Wright, Tarryn [email protected] C: +27 (0)82 745 9471 136 Wu, Baker [email protected] 151 Wu, Gary [email protected] 151 Wu, Shumin [email protected] 49 Wu, Yixin [email protected] 49 Wulff, Andrea [email protected] C: (0)7817 062183 D: (0)1243 520622 162 Wunderlich, Alexander [email protected] 31 Wundsam, Leopold [email protected] 27 Wundsam, Peter [email protected] 27 Wünsche, Alexander [email protected] C: +49 170 1616854 66/74 Würth, Florian [email protected] 27 Wyatt, Gary [email protected] D: +1 972 590 5226 179 Yada, Fred M. [email protected] 45 Yakovlev, Alexander [email protected] C: +380 (50)8000660 154 Yamagata, Dean [email protected] D: +1 714 671 2210 188 Yamasaki, Hélio Eiji [email protected] C: +55 47 9974 6195 40/41 Yde, Jens Kristian [email protected] C: +45 24 24 74 22 58/59 Yde, Søren [email protected] 58 Yeager, Coye [email protected] 183 Yennemadi, Arvind [email protected] C: +91 9833 546259 86 Yeoh, Daren S.K. [email protected] C: +61 (0) 437 849 714 23 Yilmaz, Serkan [email protected] 153 Ying, Jiande [email protected] 49 Yoshihara, Mika [email protected] 100 Zabala, John [email protected] C: +61 (0)419 706 660 26 Zabaleta, Frank M. [email protected] 197 Zakurdaeva, Natalia [email protected] 214 Zalicha, Kobi [email protected] 94 Zeilhofer, Thomas [email protected] C: +49 (0)941 92083 52 74 Zerbe, Tobias [email protected] D: +49 (0)89 747240 32 74 Zhang, Jingzhi [email protected] 50 Zhang, Zhishan [email protected] 50 Zhong, Shichen [email protected] 50 Zhu, Weiya [email protected] 50 Zicari, Bruce B. [email protected] 198 Ziegler, Thomas [email protected] C: + 49 171 9956677 74 Zielinski, James J. [email protected] 198 Zimmermann, Holger [email protected] 71

274

PERSONAL CONTACT DETAILS (CONTINUED) C: Cell phone; D: Direct dial Zirkelbach, Angela L. Zito, Joseph A. Zohdi, Hassan M.

Zürn, Brigitte

[email protected] [email protected] [email protected] C: +20 1003496646 [email protected] [email protected] C: +55 11 9934 1539 [email protected] C: +30 6977 456750 [email protected] szu@ilexfidu.ch C: +41 (0) 79 886 2822 m.zurhorst @moorestephensrotterdam.nl [email protected]

Zwettler, Andreas

[email protected]

Zora, Tsering D. Zorzin, Odair Zoubateou, Eleni Zsilla, Tamara Zufferey, Samuel Zurhorst, Manfred

185 180 63 150 42/43 78 27 148 116 66/76

28/30/32

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NOTES

NOTES

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