publication - Moore Stephens International

International Directory March 2016

Moore Stephens International Limited

Contact Names: Chairman Richard Moore [email protected] Chief Operating Officer Michael Hathorn [email protected] Director of Sales Charlie Newby [email protected] International Liaison Manager Sarah Skeels-Smith [email protected] Senior International Administrator Heather Deacon [email protected] Marketing Manager Victoria Littler [email protected] Marketing Executive Janice Moreland [email protected] 150 Aldersgate Street London EC1A 4AB England, U.K. Telephone: +44 (0) 20 7334 9191 Facsimile: +44 (0) 20 7651 1637 E-mail: [email protected] Website: www.moorestephens.com

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

CONTENTS Introduction Committees Regional Executive Offices Index International Direct Dialling Codes World Time Zones 2016/2017 Calendar Member Firms Correspondent/Associated Firms E-mail Country Codes Personal Contact Details

2 5 7 11 18 19 20 21 218 226 227

WORLDWIDE STATISTICS Members and correspondents

Africa

Countries

Firms

Offices

Principals and staff

Fee income US$m

6

20

25

852

26.5

Asia Pacific region

15

25

56

3,434

88.5

Australasia region

2

15

22

791

98.2

China region

1

4

48

4,922

304.0

Europe region

44

145

302

8,513

863.5

Latin America region

17

26

36

1,215

36.9

Middle East region

14

17

29

706

27.2

7

48

139

7,180

1,215.2

106

300

657

27,613

2,660.0

North America region*

*Includes Bermuda and The Caribbean

The information in this directory is correct at the time of going to press (March 2016) © Moore Stephens International Limited 2016 This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.

1

Introduction The Membership of Moore Stephens International Limited “MSIL” at the time of going to press – March 2016 – comprises 299 leading independent accounting and consulting firms with a total of 657 offices across 106 countries. Details of current MSIL membership can be accessed through the Moore Stephens International website at www.moorestephens.com under “Locations”. A wide range of professional services has been developed by the member firms over the 110 years since Moore Stephens was first founded to assist clients in meeting their cross-border commercial objectives. These are complemented by local services in each country to the same high standard of personal service that is the Moore Stephens tradition. Services are provided in compliance with relevant national legislation and professional regulation.

Les membres de Moore Stephens International Limited “MSIL” à la mise à jour – mars 2016 – sont constitués de 299 cabinets comptables et conseils indépendants reprenant un total de 657 bureaux situés dans 106 pays différents. Les références des membres actuels de MSIL sont accessibles sur le site internet de Moore Stephens www.moorestephens.com sous la rubrique “localisation”. Depuis que Moore Stephens a été fondé il y a 110 ans, les sociétés membres ont développé une large gamme de services professionnels, avec pour objectif d’assister les clients dans la réalisation de leurs objectifs commerciaux à travers le monde. Ceci a été complété par la mise en place de services locaux dans chaque pays, offrant un service personnalisé et de grande qualité, comme l’exige la tradition Moore Stephens. Les services sont fournis conformément à la législation nationale et aux règlements professionnels applicables.

Zum Zeitpunkt der Drucklegung, im März 2016, umfasst das Netzwerk Moore Stephens International Limited “MSIL” 299 führende unabhängige Wirtschaftsprüfungs- und beratungsfirmen mit insgesamt 657 Büros in 106 Ländern. Detaillierte Informationen der aktuellen Mitgliedsfirmen sind auf der Moore Stephens International Internet-Seite www.moorestephens.com unter “Locations” erhältlich. Während der 110 Jahre seit der Gründung von Moore Stephens haben die selbständigen Mitgliedsfirmen eine große Palette professioneller Dienstleistungen entwickelt, um Mandanten bei ihrer Arbeit über Grenzen hinweg zu unterstützen und zwar mit dem Standard, der bei Moore Stephens Tradition ist. Dienstleistungen werden unter Einhaltung maßgeblicher nationaler Gesetze und berufsrechtlicher Vorgaben erbracht.

2

En el momento de publicación de este directorio – Marzo de 2016 –, la afiliación a Moore Stephens International Limited “MSIL” contaba con 299 firmas punteras independientes de auditores y consultores con un total de 657 oficinas en 106 países. Detalle actualizado de la afiliación a MSIL puede encontrarse en la página Web www.moorestephens.com en el apartado “Locations”. La firma ha desarrollado un extenso abanico de servicios profesionales a través de los 110 años transcurridos desde que se creó Moore Stephens, con el objetivo de ayudar a los clientes a alcanzar sus objetivos internacionales. En cada país, los servicios locales complementan a los internacionales, siempre al elevado nivel personal y profesional que ha sido siempre tradición de Moore Stephens. Los servicios se prestan de acuerdo a la legislación nacional y a la regulación profesional relevante.

Il Gruppo Moore Stephens International Limited “MSIL”, alla data di stampa della presente Guida – Marzo 2016 – riunisce più di 299 tra società di revisione, consulenza e studi professionali, totalmente indipendenti tra loro, per un totale di 657 uffici in 106 Paesi. E’ possibile visionare tutte le informazioni circa il Gruppo MSIL collegandosi al sito internet www.moorestephens.com e cliccando sul link “Locations”. Da quando Moore Stephens è stata fondata – 110 anni fa – le società e gli studi membri hanno sviluppato una larga gamma di servizi professionali con lo scopo di assistere i clienti nella realizzazione dei loro obiettivi anche attraverso Paesi diversi nel mondo. Cosicchè in ogni Paese possono essere utilizzati servizi professionali allo stesso livello di qualità del servizio personalizzato che è nella tradizione di Moore Stephens. I servizi sono offerti nel rispetto della legislazione nazionale e della regolamentazione professionale.

À data da publicação deste directório, Março de 2016, a sociedade Moore Stephens International Limited (MSIL) integra 299 empresas independentes de auditoria e consultoria com um total de 657 escritórios situados em 106 países diferentes. Para mais informações sobre as empresas associadas da MSIL consulte o website da Moore Stephens International em www.moorestephens.com no link “Locations”. Desde que foi constituída, há mais de 110 anos, os membros da organização têm vindo a desenvolver uma grande variedade de serviços profissionais, com o objectivo de contribuir para ajudar os seus clientes a alcançarem os objectivos comerciais. Os serviços prestados a nível internacional são complementados por serviços personalizados de elevado nível profissional, que aliás é a tradição da Moore Stephens. Os serviços são prestados em conformidade com a legislação e as normas profissionais nacionais aplicáveis.

3

Introduction На момент выхода в печать справочника «март 2016 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 299 ведущих независимых бухгалтерских и консалтинговых фирм с 657 офисами в 106 странах. Информацию о текущем состоянии сети МСИЛ можно получить на международном вэбсайте www.moorestephens.com в разделе «Locations». Широкий диапазон профессиональных услуг разработан фирмами-членами за более чем 110 лет с даты основания Моор Стивенс, с целью оказания содействия клиентам в осуществлении их международных коммерческих задач. Эти услуги дополняются местными услугами в каждой стране на том же высоком уровне персонального обслуживания, которые стали традицией Моор Стивенс. Услуги предоставляются в соответствии с соответствующим национальным законодательством и нормативно-правовым регулированием профессиональной деятельности.

马 施 云 国 际 有 限 公 司 成 员 所 集 团 (MSIL) 于 付 印 日 期 - 2016 年 三 月 份 - 在 全 球 的 106 个 国 家 内 的 299 家 领 先 的 独 立 会 计 和 咨 询 公 司 一 共 设 有 657 个 办 事 处 . 查 看 目 前 MSIL 成 员 所 的 最 新 资 料 可 以 浏 览 马 施 云 国 际 网 址 www.moorestephens.com 中 Locations 网 页. 马 施 云 110 年 来 透 过 旗 下 成 员 所 为 客 户 提 供 多 类 专 业 服 务, 协 助客户达成其跨国商业目标.而旗下的办事处遍设世界各地 ，故可为客户提供同等高水平及殷切的服务，这也是马施云 多 年 来 所 建 立 的 传 统 . 在遵守国家有关法律和专业监管下提供服务.

299 , 2016 ‫ان أعضاء مور ستيفنس انترناشيونال المحدودة تضم حتى اذار‬ ‫ مكتب موزعين حول‬657 ‫مكتب رائد في المحاسبة واإلستشارات ما مجموعه‬ ‫ دولة‬106 ‫ يتضمن كافة التفاصيل عن‬www.moorestephens.com ‫ان الموقع اإللكتروني‬ . ‫هذه العضوية‬ ‫تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء‬ ‫ لمساعدة‬,‫ سنة منذتأسيس مور ستيفنس كمرحلة اولى‬110 ‫على مر ال‬ ‫العمالء على تحقيق اهدافها التجارية حول العالم‬ ‫وتستكمل بخدمات محلية في كل بلد مع الحفاظ على نفس المعايير العالية‬ ‫التي تقدمها مور ستيفنس والتي تعتبر من تقاليدها‬ ‫ان جمبع الخدمات المتوفرة تمتثل بالتشريعات والقوانين المحلية واألنظمة‬ ‫المهنية‬

4

COMMITTEES International Policy Committee Richard Moore Andrew J. Armanino - North America Don Boyd - Australasia Louis Grassi - North America LIANG Chun - China Mauricio Durango Pérez - Latin America Herjanto Lutanto - Asia Pacific Frans Verschelden - Europe

Chairman

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

Chairman

Secretary

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

Chairman Vice Chairman

Executive

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

Chairman

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

Chairman

5

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

Chairman

Executive Director

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

Chairman

Executive Director

Moore Stephens Middle East Ltd. John Adcock - Dubai Mohamed H.S. El Ayouty - Jeddah Moore Stephens North America Inc. Board of Directors Louis Grassi - New York, NY Andrew J. Armanino - San Ramon, CA Thomas F. Bonadio - Rochester, NY Nick Decosimo - Chattanooga, TN Mark L. Fagan - New York, NY Greg Hutchins - Los Angeles, CA Thomas P. Rosenbach - Grand Rapids, MI

Chairman

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

6

Chairman Director

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] Michael Hathorn Chief Operating Officer [email protected] Charlie Newby Director of Sales [email protected] Sarah Skeels-Smith International Liaison Manager [email protected] Heather Deacon Senior International Administrator [email protected] Victoria Littler Marketing Manager [email protected] Janice Moreland Marketing Executive [email protected] Moore Stephens Africa (Pty) Ltd CAPE TOWN 2 Athos Court, 10 Austwick Road Cnr Campground & Austwick Roads Rondebosch Cape Town, 7700 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0)21 685 0088 +27 (0)86 402 9808 [email protected] www.moorestephens.co.za

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

7

Regional Executive Offices (CONTINUED) Moore Stephens Asia Pacific Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website:

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

Herjanto Lutanto [email protected] Cordelia Tang [email protected] Leon Hou [email protected]

Chairman Secretariat Executive

Moore Stephens Australasia MELBOURNE Suite 1413, Level 14 530 Little Collins Street Melbourne Victoria 3000 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 3 9909 7371 +61 (0) 3 9909 7788 [email protected] www.moorestephens.com.au

Don Boyd Non-Executive Chairman [email protected] Atul Mehta New Zealand Managing Director [email protected] Peter Antonius Chief Executive Officer [email protected]

8

Regional Executive Offices (CONTINUED) Moore Stephens China BEIJING 12th Floor, Building 7 16 Xi Si Huan Zhong Road Haidian District Beijing 100039 The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (10) 5835 0001 +86 (10) 5835 0006 [email protected] www.dahua-cpa.com

LIANG Chun [email protected] Ms. LI Gaolei [email protected] ZHOU Long (Joe) [email protected]

Chairman International Liaison Partner

Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China. Moore Stephens Europe Limited BRUSSELS Avenue Louise 209A 1050 Brussels Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 2 627.18.32 +32 (0) 2 644.67.89 [email protected] http://www.moorestephens.com/locations/ ms-europe-limited-brussels

Frans Verschelden Chairman [email protected] Christopher Rawden Executive Director [email protected] Lic.oec. HSG Beat Schnider WP Head Tax Faculty [email protected] Hilde Denooze Office Manager [email protected] Zigurds Guntis Kronbergs European Tax Coordinator [email protected] Gill Spaul European Technical Director [email protected] Beat Schnider - Telephone: +41 (0)56 641 91 56 Gill Spaul - Telephone: +44 (0)20 7651 1859 Zigurds Kronbergs - Telephone: +44 (0)1284 811752

9

Regional Executive Offices (CONTINUED) Moore Stephens Latin America Limited QUITO Av. Amazonas N21-147 y Robles Edificio Río Amazonas Quito Ecuador Telephone: Facsimile: E-mail: Website:

+593 2 2506 866 +593 2 2554 656 [email protected]/ [email protected] http://msla.moorestephens.com

Mauricio Durango Pérez Chairman [email protected] Valeria Gagliani Regional Executive Director [email protected] Moore Stephens Middle East Ltd DUBAI Mailing Address P.O. Box 28817 Dubai United Arab Emirates

Courier Address: Suite 202 Zalfa Building Al Garhoud Dubai United Arab Emirates Telephone: Facsimile: E-mail: Website:

+971 4 282 0811/0783 +971 4 282 0812 [email protected] http://middleeast.moorestephens.com

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

Chairman Vice Chairman

Moore Stephens North America, Inc MINNEAPOLIS 2501 Wayzata Boulevard Minneapolis Minnesota 55405 U.S.A. Telephone: E-mail: Website:

+1 952 250 6937 [email protected] www.msnainc.org

Louis Grassi [email protected] Tony Szczepaniak [email protected]

10

Chairman Chief Executive Officer

INDEX of CITIES albania

botswana

Tirana21 andorra Andorra21 argentina Buenos Aires

21

australia Australia22 Brisbane22 Burdekin23 Cairns23 Gold Coast 23 Innisfail24 Melbourne24 Northern Territory 24 Perth25 South Australia 25 Toowoomba26 Townsville26 austria

azerbaijan Baku32 bahamas Nassau32 bahrain Manama33 bangladesh Dhaka33 belgium Antwerp34 Brussels34 Ghent35 belize 35

bermuda Hamilton35/36 bolivia La Paz Santa Cruz De La Sierra

brazil Belo Horizonte 38 Campinas38 Curitiba38 Florianópolis39 Fortaleza39 Joinville39 Porto Alegre 40 Ribeirão Preto 40 40 Rio De Janeiro São Luis 219 São Paulo 37/41 british virgin islands Tortola41 bulgaria Sofia42 burundi

Amstetten31 Graz29 Innsbruck29 Klagenfurt30 Linz30 Salzburg30/31 Steyr31 Vienna27/28 Wels32

Belize City

Botswana37 Gaborone219

37 36

Bujumbura42 cambodia Phnom Penh

220

canada Edmonton43 Montreal43 Port Coquitlam 44 Surrey44 Toronto45 Vancouver45 cayman islands George Town

46

channel islands Channel Islands

46

chile Santiago46 china Beijing47/53 Changchun Branch 48 Changsha Branch 48 Chengdu Branch 48 Dalian Branch 48 Guangzhou Branch 49 Haikou Branch 49 Hangzhou Branch 49 Hefei Branch 49 Hohehot Branch 50 Jinan Branch 50 Kunming Branch 50 Nanchang Branch 50 Nanjing Branch 51 Qingdao Branch 51 Shanghai54 Shanghai Branch 47

11

INDEX of CITIES (CONTINUED) Shenyang Branch 51 Shenzhen Branch 47 Suzhou Branch 51 Taiyuan Branch 52 Tianjin54 Wuhan Branch 52 Xian Branch 52 Zhengzhou Branch 52 Zhuhai Branch 53 colombia Bogota55 Medellin55 congo (drc)

cook islands

56

croatia Varaždin56 Zagreb56 cyprus Limassol57 Nicosia57 czech republic Domažlice58 Pilsen58 Prague59

dominican republic 64

Guayaquil65 Quito64/65 egypt Alexandria66 Cairo66 el salvador

12

Paris68

Ahrensburg69 Augsburg70 Bielefeld70 Dortmund71 Duisburg71 Frankfurt Am Main 72 Hannover72 Iserlohn73 Karlsruhe73 Kassel74 Koblenz74 Mannheim75 Munich68/75 Ulm76 Wuppertal76 gibraltar Gibraltar77

Piraeus77/78 guatemala Guatemala City

220

78

guernsey Guernsey79 honduras 80 San Pedro Sula Tegucigalpa79 hong kong Hong Kong

ecuador

San Salvador

Skopje68

greece

denmark Aarhus62 Copenhagen59/60 Esbjerg63 Fjerritslev62 Fredericia63 Hanstholm61 Hurup61 Kolding63 Nykøbing Mors 61 Skive62 Thisted60

Santo Domingo

former yugoslav republic of macedonia

germany 55

costa rica San José

finland Helsinki67 Hämeenlinna67 Tampere67

france

Kinshasa55

Cook Islands

estonia Estonia66 Pärnu220

80/81

hungary Budapest81/82 Komárom82 india Bangalore84/86 Chennai84/86 Hyderabad85/86 Kannur87 Kochi85 Kolkata83

INDEX of CITIES (CONTINUED) Kozhikode87 Mumbai83/87 Nagpur85 New Delhi 84 New Delhi / Noida 84 Thiruvananthapuram88 Thrissur88

Jakarta88/89

Erbil89 ireland Cork90 Dublin89 Limerick90 isle of man

102

Johor Bahru 102 Kuala Lumpur 103 Kuching103 Labuan103 malta Marsa104 mauritius

90/91/92

israel

Port Louis

104

mexico 93

italy Bolzano95 Messina96 Milan93/95/96 Padova94 Reggio Emilia 94 Rome96 japan Tokyo97 jersey Jersey97/98

Aguascalientes111 Ciudad Victoria 105 Colima106 Guadalajara106 Hermosillo106 León107 Mexicali107 Mexico City 104/108/109 Monterrey109 Mérida107 Piedras Negras 110 Puebla110 Querétaro110 Reynosa105 Saltillo109 San Luis Potosí 111 monaco

jordan Amman99

Monte Carlo

111

mongolia

kazakhstan Almaty99

Ulaanbaatar221 morocco

korea Seoul100 kuwait Kuwait City

Macedonia, Fyro malaysia

iraq

Tel Aviv

luxembourg Luxembourg102 macedonia, fyro

indonesia

Isle Of Man

lithuania Vilnius101

100

latvia Riga101 lebanon Beirut101 liechtenstein Liechtenstein101/221

Casablanca112 Tangier112 netherlands Amsterdam113 Amsterdam - Airport 114 Eindhoven113 Rotterdam114 new zealand Auckland115 Christchurch115 Dunedin116 Hastings116 Havelock North 116 Hawkes Bay 117 Masterton117

13

INDEX of CITIES (CONTINUED) Wanganui118 Wellington118 nigeria Lagos222 Nigeria118

Victoria131 singapore

oman Muscat120

Singapore131 slovakia

pakistan Islamabad121 Karachi120 Lahore121 panama Panama121 Panama City 222 papua new guinea 121

paraguay Asuncion122 peru Lima122 philippines Makati City

serbia Belgrade130 seychelles

norway Oslo119

Port Moresby

senegal Dakar130

Banská Bystrica 132 Bratislava132 south africa Cape Town 132/133 Durban134 East London 134 134 East Rand George135 Humansdorp135 Jeffreys Bay 135 Johannesburg136 Kimberley136 Lichtenburg136 Pietermaritzburg137 Port Elizabeth 137 Pretoria137 Stellenbosch138 south korea

123

poland Gdańsk123 Warsaw123/124 portugal Funchal125 Lisbon124 Oporto124 qatar Doha125 romania Bucharest126 russian federation Moscow127/222/223 Novosibirsk127 Sakhalin128 Vladivostok128 saudi arabia Al-khobar130 Jeddah129 Riyadh129

South Korea

138

spain Barcelona138/139 Bilbao139 Canary Islands 140 Cordoba142 Granada142 Logroño140 Madrid139/140 Marbella141 Oviedo141 Palma De Mallorca 142 Pamplona143 Sevilla142 Valencia141 Vitoria140 Zaragoza143 sri lanka Colombo223 Sri Lanka 143 sweden Gothenburg143/144 Malmö144 Stockholm145 switzerland Aarau145 Geneva145/146

14

INDEX of CITIES (CONTINUED) Lausanne147 Lucerne147 Lugano148 Nyon148 St Gallen 148 Zug149 Zurich149 taiwan (roc) Kaohsiung150 Taichung150 Taipei150 thailand Bangkok151 tunisia Tunis151 turkey Ankara152 Istanbul152 Ordu152 ukraine Kiev153 Odessa153 united arab emirates Abu Dhabi 154 Dubai153 Jebel Ali 154 Sharjah154 united kingdom Bath157 Belfast158 Birmingham158 Bristol159 Chatham159 Chichester160 Coleraine160 Corby161 161 Derry ~ Londonderry Edinburgh162 Enfield162 Glasgow163 Guildford163 Inverness163 164 Isle Of Wight Larne164 Leicester164 Limavady165 Liverpool165 London155/156/157 Manchester165 Northampton166 Norwich224 Peterborough166 Salisbury167 Scarborough167 Southampton167/168 Stevenage168 Stoke On Trent 168 Thames Valley 169 Watford169

united states of america Livingston186 Arizona Phoenix201 Arkansas Fayetteville181 Little Rock 186 California Camarillo173 Encino181 Long Beach 187 Los Angeles 187/188 Ontario198 Orange County 199 Pasadena200 Redlands203 San Diego 205 205 San Francisco San Jose 206 San Ramon 207 Santa Cruz 207 Visalia210 211 Westlake Village Connecticut Norwalk198 Florida Miami191 Orlando199 Tallahassee209 Tampa Area 210 Georgia Atlanta170 Augusta171 Brunswick172 Dalton179 Duluth180 Marietta189 Illinois Chicago175 Glen Carbon 182 Itasca184 Naperville193 Maryland Ellicott City 181 Maryland189/190 Massachusetts Boston171/172 Cambridge173 Michigan Detroit180 182 Grand Rapids Minnesota Minneapolis169 Missouri St. Charles 208 St. Louis 209 New Jersey Cranford178 New York Jericho184 New City, Rockland County194 New York 195/196/197 201 Plainview, Long Island Rochester204 211 White Plains North Carolina Charlotte174 Raleigh202 Ohio

15

INDEX of CITIES (CONTINUED) Cincinnati176 Cleveland176 Columbus177 Coshocton178 Lima185 Medina190 Millersburg192 New Philadelphia 194 Wooster212 Zanesville212 Oregon Portland202 Pennsylvania Philadelphia200 South Carolina Charleston173 Columbia177 Greenville183 Tennessee Chattanooga175 Knoxville185 Memphis191 Nashville193 Nashville - Brentwood 193 Texas Dallas179 Fort Worth 182 Houston183 Virginia Richmond203 Tysons Corner 210 Washington Seattle208 Wisconsin Milwaukee192 uruguay Montevideo213 venezuela Caracas213 vietnam 215 Da Nang City Hanoi214 Ho Chi Minh City 214 Northern Vietnam 214 Son La Province 215 yemen Sana’a215 zambia Lusaka216 zimbabwe Bulawayo224

16

17

International Direct Dialling Codes The following dialling codes are used for direct dialling from one country to another. A dialling-out code is used for the country from which the call is going. For example, to call from Singapore to Switzerland, you will dial 001 41 followed by the city code and the exchange number. Dial-out Dial-in Code Code Albania 00 355 Andorra 00 376 Argentina 00 54 Australia 0011 61 Austria 00 43 Azerbaijan 00 994 Bahamas 001 1 242 Bahrain 00 973 Bangladesh 00 880 Belgium 00 32 Belize 00 501 Bermuda 011 1 441 Bolivia 00 591 Botswana 00 267 Brazil 00 55 British Virgin Is. 011 1 284 Bulgaria 00 359 Burundi 00 257 00 855 Cambodia Canada 011 1 Cayman Islands 011 1 345 Channel Islands 00 44 Chile 00 56 China 00 86 Colombia 009 57 Costa Rica 00 506 Croatia 00 385 Cyprus 00 357 Czech Republic 00 420 00 45 Denmark Dominican Republic 011 1 809 Ecuador 00 593 00 20 Egypt 00 503 El Salvador Estonia 00 372 00 358 Finland 00 33 France 00 49 Germany 00 350 Gibraltar 00 30 Greece 00 502 Guatemala 00 44 Guernsey 00 504 Honduras 001 852 Hong Kong Hungary 00 36 00 354 Iceland 00 91 India Indonesia 00 62 Iran 00 98 00 964 Iraq Ireland 00 353 00 44 Isle of Man Israel 00 972 00 39 Italy 010 81 Japan Jersey 00 44 00 962 Jordan Kazakhstan 810 7

Dial-out Dial-in Code Code Korea (South) 00 82 Kuwait 00 965 Latvia 00 371 Lebanon 00 961 Liechtenstein 00 423 Lithuania 00 370 Luxembourg 00 352 Macedonia, FYRO 00 389 Malaysia 00 60 Malta 00 356 Mauritius 00 230 Mexico 00 52 Moldova 00 373 Monaco 00 377 Mongolia 00 976 Morocco 00 212 Netherlands 00 31 New Zealand 00 64 Nigeria 009 234 Nicaragua 00 505 Norway 00 47 Oman 00 968 Pakistan 00 92 Panama 00 507 Paraguay 002 595 Peru 00 51 Philippines 00 63 Poland 00 48 Portugal 00 351 00 974 Qatar Romania 00 40 8*10 7 Russian Fed. Saudi Arabia 00 966 Serbia 00 381 00 248 Seychelles 001 65 Singapore 00 421 Slovakia 00 386 Slovenia 00 27 South Africa Spain 00 34 00 94 Sri Lanka Sweden 00 46 00 41 Switzerland 00 963 Syria 002 886 Taiwan 001 66 Thailand 00 216 Tunisia Turkey 00 90 UAE 00 971 00 380 Ukraine United Kingdom 00 44 Uruguay 00 598 USA 011 1 00 58 Venezuela Vietnam 00 84 Yemen 00 967 00 263 Zimbabwe

Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code. For International dialling the ‘0’ at the beginning of a city code should be omitted.

18

WORLD TIME ZONES London Distance Local To Miles Time Abuja 3110 +1 Almaty 3487 +6 Amman 2280 +2 Amsterdam 231 +1 Antananarivo 5652 +3 Asuncion 6588 –4 Athens 1500 +2 Auckland 11404 +12 Baghdad 2548 +3 Baku 2472 +4 Bangkok 5919 +7 717 +1 Barcelona Beijing 5073 +8 Beirut 2153 +2 Belgrade 1047 +1 Belize City 6037 –6 Berlin 594 +1 Bogota 5281 –5 Bratislava 825 +1 217 +1 Brussels Budapest 913 +1 Buenos Aires 6915 –3 Bujumbura 4158 +2 Bulawayo 5258 +2 Cairo 2188 +2 4958 +5½ Calcutta Caracas 4656 –4½ Copenhagen 611 +1 Damascus 2203 +2 4180 +5½ Delhi Dhaka 4969 +6 Doha 3246 +3 Douglas 255 GMT Dubai 3403 +4 Dublin 279 GMT 406 +1 Frankfurt Gaborone 5476 +2 Geneva 468 +1 1097 +1 Gibraltar 5863 –5 Grand Cayman Guatemala City 5585 –6 Guernsey 183 GMT Hamilton 3442 –4 7298 +7 Hanoi Helsinki 1148 +2 5989 +8 Hong Kong Istanbul 1552 +2 Jakarta 7287 +7 Jeddah 2955 +3 Jersey 187 GMT Johannesburg 5634 +2 Karachi 3935 +5 Kishinev 1363 +2 Kuala Lumpur 6557 +8 Kuwait City 2894 +3 La Paz 7464 –4 Lima 6370 –5 Lisbon 972 GMT Ljubljana 759 +1 Luxembourg 310 +1 Madrid 774 +1 Managua City 5407 –6 Manama 3973 +3

London Distance Local To Miles Time Manila 6681 +8 Mauritius 6075 +4 Mexico City 5543 –6 Milan 609 +1 Monte Carlo 652 +1 Montevideo 8240 –3 Montreal 3241 –5 Moscow 1557 +3 Mumbai 4478 +5½ Munich 590 +1 Muscat 3622 +4 1011 +1 Naples Nassau 4344 –5 New York 3440 –5 Nice 647 +1 Nicosia 2028 +2 Oslo 749 +1 Palma 833 +1 Panama City 5672 –5 Papua New  Guinea 12466 +10 Paris 215 +1 Perth 9008 +8 Phnom Penh 6230 +7 Prague 650 +1 5713 –5 Quito Rarotonga 12321 –10½ Reykjavik 1187 GMT Riga 1035 +3 907 +1 Rome Sana’a 3486 +3 San Francisco 5351 –8 San Salvador 5446 –6 Santa Domingo 5018 –4 Santiago 7406 –4 5896 –3 São Paulo Seoul 5662 +9 Singapore 6754 +8 1230 +1 Skopje 1258 +2 Sofia Stockholm 898 +1 Sydney 10568 +10 Taipei 9057 +8 1111 +1 Tallinn Tangier 1132 GMT Tegucigalpa 5358 –6 Tehran 2731 +3½ Tel-Aviv 2216 +2 Tirana 1178 +1 Tokyo 5955 +9 Toronto 3545 –5 Tortola 5232 –4 Tunis 1138 +1 Ulaanbaatar 4345 +9 Vancouver 4707 –8 Varaždin 882 +1 Victoria 5060 +4 Vienna 790 +1 Vilnius 1284 +2 Vladivostok 8050 +10 Warsaw 899 +1 Washington 3665 –5 Zurich 490 +1

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

19

2016/2017 calendar 2016 S M T W T F S January 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 April 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 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 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

S M T W T F S February 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

S M T W T F S March 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

May 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 August 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

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

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

S M T W T F S January 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 April 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 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 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

S M T W T F S February 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 May 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

S M T W T F S March 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

August 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

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

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

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

2017

20

AlbaniaGMT+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) 203086 +355 (42) 266886 [email protected]

Esmeralda Balluku International Liaison:

Esmeralda Balluku [email protected]

AndorraGMT+1 Services available through the member firm in Barcelona, Spain

ArgentinaGMT-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

Julio O. Suarez Alejandro J. Galvan Alfredo A. Esperon Maria D. Cibeira Cr. Jose Manuel Meijomil International Liaison: International Tax Personal: International Tax Corporate:

Horacio L. Martinez Maria E. Castro Gustavo A. Carlino Francisco Di Martino

Maria E. Castro [email protected] Maria D. Cibeira [email protected] Maria E. Castro [email protected]

21

A

AustraliaGMT+8/10 Moore Stephens Australia AUSTRALIA Suite 1413, Level 14 Exchange Tower 530 Little Collins Street Melbourne Victoria 3000 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 3 9909 7371 +61 (0) 3 9909 7788 [email protected] www.moorestephens.com.au

Don Boyd [email protected] Peter Antonius [email protected]

Executive Chairman Chief Executive Officer

David Stevens National Head of Professional Standards [email protected] T: +61 3 9909 7374 David Holland National Head of Technical Accounting [email protected] Linda Cummings Executive Assistant [email protected] T: +61 (0)3 9909 7371 National Head of Communications Stefanie Uzunovski [email protected] T: +61 (0)3 9909 7375 Moore Stephens Queensland BRISBANE Level 12 10 Eagle Street Brisbane Queensland 4001 Australia Telephone: Facsimile: E-mail: Website: Robert Clarke David Gregg Richard Hoult Michael McDonald International Liaison: International Tax:

22

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

Australia (CONTINUED)GMT+8/10 Moore Stephens Queensland BURDEKIN Burdekin 167 Queen Street Ayr Queensland 4807 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 4783 8000 +61 (0) 7 4783 6703 [email protected] www.moorestephens.com.au

Daniel Horan International Liaison: International Tax:

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

Moore Stephens Queensland CAIRNS 473 Musgrove St. Cairns Queensland 4870 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 4047 5100 +61 (0) 7 4047 5121 [email protected] www.moorestephens.com.au

Greg Archer International Liaison: International Tax:

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

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

Suite 403, Pivotal Point 50 Marine Parade Southport Queensland 4215 Australia Telephone: Facsimile: E-mail: Website: Kim Bourke International Liaison: International Tax:

+61 (0) 7 5519 1000 +61 (0) 7 5519 1099 [email protected] www.moorestephens.com.au David Mackie Ken Pickard [email protected] Richard Wheeler [email protected]

23

A

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] Richard Wheeler [email protected]

Moore Stephens Victoria MELBOURNE Level 18, 530 Collins Street Melbourne Victoria 3000 Australia Telephone: Facsimile: E-mail: Website: Michael Bryant George Dakis Neal Dunne Gary Graco Mark Hammerschlag John Higgins Andrew Johnson International Liaison:

+61 (0) 3 9608 0100 +61 (0) 3 9608 0192 [email protected] www.moorestephens.com.au John La Rocca Philip MacIsaac Kevin Mullen George Pakis David Polonsky Steve Sakkas Peter Zervos Steve Sakkas [email protected]

Moore Stephens NORTHERN TERRITORY 7/90 Ross Smith Avenue Fannie Bay Darwin Northern Territory 0820 Australia Telephone: Facsimile: E-mail: Website:

Mailing Address PO Box 39931 Winnellie Northern Territory 0821 Australia +61 (0) 8 8981 5222 +61 (0) 8 8981 6999 [email protected] www.moorestephens.com.au

Nathan Reichstein International Liaison:

24

Nathan Reichstein [email protected]

Australia (CONTINUED)GMT+8/10 Moore Stephens (WA) PERTH Level 15 Exchange Tower 2 The Esplanade Perth WA 6000 Australia Telephone: Facsimile: E-mail: Website: Clint Bainbridge Russell Barnes Michael Bennett Paul Breman Wen-Shien Chai Brett Cornwall Davide Costanzo Wendy Davies International Liaison: International Tax:

Mailing Address P.O. Box 5785 St Georges Terrace WA 6831 Australia

+61 8 9225 5355 +61 8 9225 6181 [email protected] www.moorestephens.com.au Greg Godwin Peter Gorecki Neil Pace Raymond Simpson Suan-Lee Tan James Tng David Tomasi David Tomasi [email protected] Davide Costanzo [email protected]

Moore Stephens SOUTH AUSTRALIA 269 Pulteney Street Adelaide South Australia 5000 Australia Telephone: Facsimile: E-mail: Website: Grant Miles Trent Mills Richard Perkins Tim Sargent International Liaison:

Mailing Address GPO Box 1171 Adelaide South Australia 5001 Australia +61 (0) 8 8224 3300 +61 (0) 8 8224 3311 [email protected] www.moorestephens.com.au Ross Sicuro Graeme Rodda Henry Veronese Grant Miles [email protected]

25

A

Australia (CONTINUED)GMT+8/10 Moore Stephens Queensland TOOWOOMBA Ground Floor 632 Ruthven Street Toowoomba Queensland 4350 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 4616 3000 +61 (0) 7 4639 1977 [email protected] www.moorestephens.com.au

Brett Collins International Liaison: International Tax:

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

Moore Stephens Queensland TOWNSVILLE “Northtown” Level 5, 280 Flinders Street Townsville Queensland 4810 Australia Telephone: Facsimile: E-mail: Website: Chris Land Troy Popham International Liaison: International Liaison: International Tax:

26

+61 (0) 7 4796 9999 +61 (0) 7 4796 9998 [email protected] www.moorestephens.com.au John Zabala Trina Willis Ken Pickard [email protected] Troy Popham [email protected] Richard Wheeler [email protected]

AustriaGMT+1 Moore Stephens City Treuhand GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft VIENNA Kärntner Ring 5-7 A-1015 Vienna Austria Telephone: Facsimile: E-mail: Website:

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

Werner Braun Michael DessulemoustierBovekercke Thomas Eidher Michael Kainrath Sabine Kretschmer Sandra Leitner-Hofbauer International Liaison: International Tax:

Christoph Malzer Roland Neugebauer Stefan Szauer Peter Wundsam Florian Würth Tamara Zsilla

Peter Wundsam [email protected] Florian Würth [email protected]

Office also in Krems Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH VIENNA Kärntner Ring 5 - 7 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 502066-0 +43 (0) 502066-9100 [email protected] www.skz-moorestephens.at

Mag. Thomas Kallinger MMag. Thomas Katzmayr Dr. Udo Schwarz International Liaison and Tax: Senior Tax Manager:

Dr. Manfred Schwarz Univ.Doz. Dr. Reinhard Schwarz Mag. Andreas Zwettler

Dr. Manfred Schwarz [email protected] MMag. Thomas Katzmayr [email protected]

27

A

Austria (CONTINUED)GMT+1 Moore Stephens Kroiss & Partner Wirtschaftspruefung GmbH VIENNA Plankengasse 4 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (1) 513 41 20 +43 (1) 513 41 20 – 18 [email protected] www.moorestephens-kroiss.at

Dr. Thomas Kroiss Mag. Veronika Cheauré International Liaison and Corporate Tax: International Tax Personal:

Mag. Carmen Panwinkler Dr. Thomas Kroiss [email protected] Mag. Veronika Cheauré [email protected]

FISCHER Steuerberatung GmbH VIENNA Kärntner Ring 5-7 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (01) 877 39 00 +43 (01) 877 39 00 30 [email protected] www.moorestephens.at

International Liaison:

Anita Fischer [email protected] Dkfm. Jürgen Fischer [email protected]

International Tax:

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

28

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

Austria (CONTINUED)GMT+1 Moore Stephens Advisa Wirtschaftsprüfung GmbH GRAZ Neufeldweg 93 A-8010 Graz Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 316 427 428 – 0 +43 (0) 316 427 428 – 30 [email protected] www.moorestephens.at

Dr. Ulrike Kopp-Pichler International Liaison:

Mag. Dr. Wolfgang Wesener Mag. Dr. Wolfgang Wesener [email protected]

Binder, Grossek & Partner Steuerberatungs- und Wirtschaftsprüfungs GmbH GRAZ Neufeldweg 93 A-8010 Graz Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 316 427 428 – 0 +43 (0) 316 427 428 – 30 [email protected] www.binder-partner.com

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

Mag. Michael Binder MBA Mag. Christian Gossek

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

Stauder Schuchter Kempf Wirtschaftsprüfungs- und Steuerberatungs GmbH INNSBRUCK Ing.-Etzel-Str. 7 6020 Innsbruck Austria Telephone: Facsimile: E-mail: Website: Mag. Wilfried Stauder Mag. Dr. Oliver Kempf International Liaison: International Tax:

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

29

A

Austria (CONTINUED)GMT+1 Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH KLAGENFURT August-Jaksch-Strasse 2 A-9020 Klagenfurt Austria Telephone: Facsimile: E-mail: Website:

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

Mag. Dr. Leopold Krassnig 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 [email protected] www.skz-moorestephens.at

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

Dr. Manfred Schwarz Univ.Doz. Dr. Reinhard Schwarz Mag. Andreas Zwettler

MMag. Thomas Katzmayr [email protected]

Moore Stephens Salzburg GmbH Wirtschaftstreuhand- und Steuerberatungsgesellschaft SALZBURG Innsbrucker Bundesstrasse 126 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 662 251500 +43 (0) 662 251500-500 [email protected] www.moorestephens-salzburg.at

MMag. Herbert Huber Mag. Alexander Wunderlich Mag. Dr. Peter Werner International Liaison: International Tax: International Tax:

Patrick Vilsecker Stefan Farnleitner

Mag. Alexander Wunderlich [email protected] MMag. Herbert Huber [email protected] Mag. Dr. Peter Werner [email protected]

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

30

Austria (CONTINUED)GMT+1 Moore Stephens Interaudit Wirtschaftsprüfung GmbH SALZBURG Innsbrucker Bundesstr. 126 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website:

+43 662 251500 +43 662 251500-500 [email protected] www.moorestephens-salzburg.at

MMag. Herbert Huber Florian Eder Dr. Christine Eder-Wildpaner Mag. Alexander Wunderlich International Liaison: International Tax Corporate: International Tax Personal:

Patrick Vilsecker Mag. Dr. Peter Werner Stefan Farnleitner

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

Office also in St. Pölten. Alternative website - www.moorestephens-interaudit.at Inter Wirtschaftsprüfungs GmbH AMSTETTEN Wiener Straße 14 3300 Amstetten Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 7472 62417 +43 (0) 7472 633 22 [email protected] www.interwp.com

Mag. Renate Gallhofer Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH STEYR Bahnhofstrasse 13 A-4400 Steyr Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 502 062-0 +43 (0) 502 062-9100 [email protected] www.skz-moorestephens.at

Mag. Thomas Kallinger MMag. Thomas Katzmayr Dr. Manfred Schwarz International Liaison and Tax:

Univ.Doz. Dr. Reinhard Schwarz Dr. Udo Schwarz Mag. Andreas Zwettler

Dr. Udo Schwarz [email protected]

31

A

Austria (CONTINUED)GMT+1 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.moorestephens-wels.at

Mag. Wolfgang Windischbauer StB

AzerbaijanGMT+4 Moore Stephens Azerbaijan Limited BAKU Mailing Address MSA 171 PO Box 450 Weybridge Surrey KT13 9GB U.K.

2/2 Basti Bagirova str. 3rd floor Baku AZ1065 Azerbaijan

Telephone: Facsimile: E-mail: Website:

+994 (12) 490 7747/48/49 +994 (12) 490 7750 [email protected] http://msaz.moorestephens.com

Hikmet Allahverdiyev International Liaison:

Hikmet Allahverdiyev [email protected]

BahamasGMT-5 Moore Stephens Butler & Taylor NASSAU Mailing Address P.O. Box N-7777 Nassau Bahamas

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

Telex - 20416 CONCORD

32

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

BahrainGMT+3 Moore Stephens MANAMA Mailing Address P.O. Box 10519 Manama 305 Bahrain

16th Floor Office No. 161 Bahrain Tower, Building 20 Al Khalifa Avenue Manama 305 Kingdom of Bahrain Telephone: Facsimile: E-mail:

+973 17200 144 +973 17200 145 [email protected]

Majeed M. Shaji International Liaison:

Madhu Mohan Nambiar [email protected]

BangladeshGMT+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:

+880 (2) 8629771/9666508 +880 (2) 9675340 [email protected] www.mjabedin.com Kamrul Abedin Harun Mahmud Hanif Mahmud Hasan Mahmood [email protected] Harun Mahmud [email protected] M. J. Abedin [email protected]

Alternative e-mail address: [email protected]

33

A B

BelgiumGMT+1 Moore Stephens Belgium ANTWERP Schaliënstraat 3 B-2000 Antwerp Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 3 210 91 50 +32 (0) 3 210 91 58 [email protected] www.moorestephens.be Marc Marissen Stijn Van Hout Sven Reynders Bert Lutin Hans Cools

Bart Verschelden Bruno Van Bosstraeten Johan Van Mieghem Koen Van Eupen Mark Joris International Liaison: International Tax: Corporate Finance Advisor:

Frans Verschelden [email protected] An Lettens [email protected] Kris Van Camp

Moore Stephens Belgium BRUSSELS BDC/Esplanade 1/96 1020 Brussels Belgium Telephone: Facsimile: E-mail: Website: Peter Verschelden Frans Verschelden Andries Verschelden Emiel De Smedt Frank Huyberechts Philippe Craninx Stijn Vermeulen International Liaison: International Tax:

34

+32 (0) 2 743 40 20 +32 (0) 2 743 40 29 [email protected] www.moorestephens.be Bjorn Van Damme Frank Lehouck Frederic De Schutter Toon Puissant Bram Verstraeten Danny Achten Kris Van Camp Frank Huyberechts [email protected] Roel Van Hemelen [email protected]

Belgium (CONTINUED)GMT+1

B

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

+32 (0)9 221 38 83 +32 (0)9 221 58 38 [email protected] www.moorestephens.be

Nathalie Maes Wendy Van der Biest Koen Van Dorpe Geert Van Peteghem Manuella De Mol

Luc De Muynck Frederik Berckmoes-Joos Mieke De Clercq Dirk Roelens

International Liaison:

Frederik Berckmoes-Joos [email protected] Koen Van Dorpe [email protected]

International Tax:

BelizeGMT-6 Moore Stephens Magaña LLP BELIZE CITY Mailing Address P.O. Box 1922 Belize City Belize

3½ Miles Phillip S.W. Goldson Highway New Horizon Building Belize City Belize Telephone: Facsimile: E-mail: Website:

+501 223-2144 +501 223-2143 [email protected] http://belize.moorestephens.com

Reynaldo Magaña International Liaison and Tax:

Omar Magaña Reynaldo Magaña [email protected]

BermudaGMT-4 Moore Stephens Bermuda LP HAMILTON Wessex House 5th Floor 45 Reid Street Hamilton HM12 Bermuda Telephone: Facsimile: E-mail: Claudio Satasi

+1 441 295-3585 +1 441 295-6101 [email protected] / [email protected] Linda Longworth

35

Bermuda (CONTINUED)GMT-4 Moore Stephens & Butterfield HAMILTON Mailing Address P.O. Box HM 2278 Hamilton HM JX Bermuda

#2 Reid Street Hamilton HM11 Bermuda Telephone: Facsimile: E-mail: Website:

+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 616 48 Par-La-Ville Road Hamilton HM11 Bermuda

Wessex House 5th Floor 45 Reid Street Hamilton HM12 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)

Rebecca De Couto (Trust Manager)

BoliviaGMT-4 Moore Stephens Ratio Consulting S.A. SANTA CRUZ DE LA SIERRA Mailing Address P.O. Box 1647 Santa Cruz de la Sierra Bolivia

Av. San Martin esq. Hugo Wast Piso 4 Equipetrol Santa Cruz de la Sierra Bolivia Telephone: Facsimile: E-mail: Website: Rodo Suxo Santiago Pimentel Arturo Fortún International Liaison and Tax:

36

+591 (3) 342 7921 +591 (3) 342 7927 [email protected] www.msratio.com Rosario Molina Gabriel Hoyos Arturo Fortún [email protected]

Bolivia (CONTINUED)GMT-4

B

Moore Stephens Valdivia & Asociados LA PAZ 2248, Jauregui street between F. Guachalla and R. Gutierrez st., 8th Floor La Paz Bolivia Telephone: E-mail: Website:

+591 (2) 2444496 / 2911571 [email protected] http://bolivia.moorestephens.com/

David Valdivia Peralta Nelly Coria

Freddy Landivar Daney D. Valdivia

International Liaison:

David Valdivia Peralta [email protected] Daney D. Valdivia [email protected] Nelly Coria [email protected]

International Tax Corporate: International Tax Personal:

BotswanaGMT+2 Please see the correspondent firm listing

BrazilGMT-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 Eiji Yamasaki (Executive Director) Hélio Mazzi Júnior

Jarbas Lima da Silva Sérgio Lucchesi Filho

37

Brazil (CONTINUED)GMT-3.5 Moore Stephens Consulting News Auditores Independentes Auditing, Tax and Management Consultancy Office BELO HORIZONTE Av. Contorno, 4023 Conj. 401/406 São Lucas 30110-021 Belo Horizonte (MG) Brazil Telephone: 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 and Tax: International Liaison:

Marcelo Modesto Costa Pedro Batista Feliciano

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

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices CAMPINAS Rua Barão de Jaguara, 1.481 - Cj. 202/204 - Centro - CEP 13015-910 - Campinas - SP Brazil Telephone: E-mail: Website:

+55 (10) 3367 2535 [email protected] www.moorestephens.com.br

Ari Torres Edison Pereira Lima Elaine Renata Santos Vassoler International Liaison:

Mauricio Soares Samuel Akira Oyadomari Sérgio Lucchesi Filho

Sérgio Lucchesi Filho [email protected]

Moore Stephens Auditores E Consultores Auditing and Tax CURITIBA Rua Tenente Brigadeiro Francisco de Assis Corrêa de Mello, 459 Jardim das Américas 81540-210 - Curitiba - PR Brazil Telephone: E-mail: Website: José Boeing Luiz Gibur Júnior International Liaison:

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+55 (41) 3016-8871 [email protected] www.moorestephens.com.br Paulo Roberto Cardoso Paulo Cirilo dos Santos Neto José Boeing [email protected]

Brazil (CONTINUED)GMT-3.5

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Moore Stephens Auditores E Consultores Ausiting, Tax & Management Consultancy Offices FLORIANÓPOLIS Rua Dr. Heitor Blum, 310, Sala 803 bairro Estreito 88075-110, Florianópolis - Santa Catarina Brazil Telephone: E-mail: Website:

+55 (48) 3039 0055 [email protected] www.moorestephens.com.br

Altair Gottardi Hélio Eiji Yamasaki International Liaison:

Luiz W. Jung Rogério Nunes Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/S Auditing, Accounting, Tax FORTALEZA Rua Monsenhor Bruno 1060 – Aldeota 60.115.-191 – Fortaleza – CE Brazil Telephone: Facsimile: E-mail: Website:

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

Robinson P. Castro e Silva Sílvia Solange Marinho Pinto International Liaison:

Francisco Moisés de Almeida Gomes

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: Hélio Eiji Yamasaki Rogério Nunes Altair Gottardi International Liaison:

+55 (47) 3422 6474 +55 (47) 3422 6474 [email protected] www.moorestephens.com.br Luiz W. Jung José Francisco Gesser Luiz W. Jung [email protected]

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Brazil (CONTINUED)GMT-3.5 Moore Stephens Prime Auditores E Consultores S/S PORTO ALEGRE Av. Cristóvão Colombo 3084 – Cj.707 – Higienópolis 90560-002 – Porto Alegre – RS Brazil Telephone: Facsimile: E-mail: Website:

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

Jarbas Lima da Silva International Liaison:

Roberto Augusto Ayub Jarbas Lima da Silva [email protected]

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices RIBEIRÃO PRETO Rua Miton José Robusti 75 -15º andar - Jardim Botânico Ribeirão Preto – SP CEP 14012-613 Brazil Telephone: 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 Avenida Presidente Vargas, 290 - 6º andar - 20091-060 - Rio de Janeiro - RJ Brazil Telephone: E-mail: Website:

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

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

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Carlos Atushi Nakamuta Luiz Fernando Nóbrega Eloi de Siqueira

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

Brazil (CONTINUED)GMT-3.5 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 Luiz Sallé Karam Eloi de Siqueira

Sérgio Lucchesi Filho [email protected]

British Virgin IslandsGMT-4 Moore Stephens TORTOLA P.O. Box 3186 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]

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]

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BulgariaGMT+2 Moore Stephens OOD SOFIA 6, Trapezitsa Street Sofia 1000 Bulgaria Telephone: Facsimile: E-mail:

+359 (2) 9839781 +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:

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

Stefan Nenov Ivan Simov International Liaison: International Liaison: International Liaison and Tax:

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

BurundiGMT+2 Moore Stephens IFI SPRL BUJUMBURA

Tim Woodward

Paul Stockton

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

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CanadaGMT-3.5/8

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Mowbrey Gil LLP Chartered Accountants & Business Advisors EDMONTON 2300 CN Tower 10004 104 Avenue Edmonton Alberta T5J 0K1 Canada Telephone: Facsimile: Website:

+1 (780) 461 3800 +1 (780) 462 4536 www.mowbreygil.com Gary B. Nathan Chris Jurkschat Andrew Dey Gordon Hathorn

Morris B. Draper Richard A. Gil Brian E. Luther Gregory T. Mowbrey International Liaison: International Tax:

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

Demers Beaulne LLP MONTREAL 1800, av. McGill College, suite 600 Montreal Quebec H3A 3J6 Canada Telephone: Facsimile: E-mail: Website: Robert St-Aubin Dominique Tran Patrick Beaudet Natalie Beaudoin Stéphane Beaulieu Paul Beauvais Francys Brown Chantal Couture Gerry De Luca Gil Demers Martin Fagnan Liliane Fortier International Liaison: International Liaison (Europe, Asia): International Tax:

+1 514 878 9631 +1 514 874 0319 [email protected] www.demersbeaulne.com Jean-Luc Frechétte Michel Hamelin André Hébert Stéphane Lachance Dino Masciotra Stephan Morin Marie-Claude Péthel Marcel Roy Alain St-Laurent François Touchette Nicole Vaudreuil Robert St-Aubin [email protected] Dominique Tran [email protected] Gerry De Luca [email protected]

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Canada (CONTINUED)GMT-3.5/8 Dale Matheson Carr-Hilton Labonte LLP PORT COQUITLAM Suite 700-2755 Lougheed Highway Port Coquitlam British Columbia V3B 5Y9 Canada Telephone: Facsimile: Website:

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

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

Kevin Isomura Fraser G. Ross [email protected] Kenneth P. Chong [email protected] Donald L. Furney [email protected]

Dale Matheson Carr-Hilton Labonte LLP SURREY Suite 200 - 1688 152 Street Surrey British Colombia V4A 4N2 Canada Telephone: Facsimile: Website: Michael K. Braun Peter J. Donaldson International Liaison: International Tax: International Tax:

44

+1 (604) 531 1154 +1 (604) 538 2613 www.dmcl.ca Harjit S. Sandhu Peter J. Donaldson (White Rock) Kenneth P. Chong (White Rock) [email protected] Donald L. Furney [email protected]

Canada (CONTINUED)GMT-3.5/8 Segal LLP TORONTO

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2005 Sheppard Ave E. Suite 500 Toronto Ontario M2J 5B4 Canada Telephone: Facsimile: E-mail: Website:

+1 (416) 391 4499 +1 (416) 391 3280 [email protected] www.segallp.com Eli Gembom Karen Hardy Elliott Kosher Dan Natale Andrew Shalit

Larry Citrullo Leslie Nevsky John Cleveland-Iliffe Michael Barry Daren Michael Dennis A. Harold Garfinkle International Liaison: International Liaison: International Tax:

Dan Natale [email protected] Leslie Nevsky [email protected] Andrew Shalit [email protected]

Dale Matheson Carr-Hilton Labonte LLP VANCOUVER Suites 1500, 1680 & 1700 1140 West Pender Street Vancouver British Columbia V6E 4G1 Canada Telephone: Facsimile: Website: Brad Allen Robert J. Burkart Kenneth P. Chong Alvin F. Dale Donald L. Furney David J. Goertz Matthew Gosden International Liaison: International Tax: International Tax:

+1 (604) 687 4747 +1 (604) 689 2778 www.dmcl.ca Barry S. Hartley Reginald J. LaBonte Robert J. Matheson Rakesh I. Patel Lorraine Rinfret Brad A. Robin Robert J. Burkart [email protected] Kenneth P. Chong [email protected] Donald L. Furney [email protected]

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Cayman IslandsGMT-5 Kinetic Partners Cayman LLP GEORGE TOWN The Harbour Centre, Ground Floor 42 North Church Street PO Box 10387 Grand Cayman KY1-1004 Cayman Islands Telephone: E-mail: Website:

+1 345 936 9900 [email protected] www.kp-audit.com

David Walker International Liaison:

Deborah Weston David Walker [email protected]

Channel IslandsGMT See Guernsey and Jersey

ChileGMT-4 Moore Stephens Auditores Consultores Ltda. SANTIAGO Monjitas 527 Oficina 1101 Santiago P.C. 8320070 Chile Telephone: Facsimile: E-mail: Website:

+56 (2) 224768000 +56 (2) 224427714 [email protected] www.moorestephens.cl

Víctor Aguayo Henríquez International Liaison:

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Jorge Astudillo Lopez

Víctor Aguayo Henríquez [email protected]

ChinaGMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 BEIJING

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Bejing (Head Office) 12th Floor, Building 7 16 Xi Si Huan Zhong Road Haidian District Beijing 100039 The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (10) 5835 0001 +86 (10) 5835 0006 [email protected] www.dahua-cpa.com

Dr. ZHANG Zhuoqi (Miracle) CPA LIANG Chun (Chief Partner) Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices. International Liaison: International Business Liaison: International Business Liaison: International Business Liaison:

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

All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries. Moore Stephens Da Hua 大华(马施云)国际会计师事务所 SHENZHEN BRANCH 11th Floor, B Block, Union Square, 5002 Binhe Road, Futian District, Shenzhen, Guangdong 518033 The People’s Republic of China Telephone: Facsimile:

+86 755 8296 6044 +86 755 8290 0965

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

+86 21 6323 8588 +86 21 6323 8505

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China (CONTINUED)GMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHANGCHUN BRANCH 4th Floor, Tower A, Ji Fa Guang Chang 1428 Xi An Road Changchun Jilin, 130061 The People’s Republic of China Telephone: Facsimile:

+86 431 8858 0361 +86 431 8858 0361

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHANGSHA BRANCH 2307, Phase II, Yun Ding Gong Guan 526 Shao Shan Zhong Road Yu Hua District Shang Sha Hu Nan, 410011 People’s Republic of China Telephone: Facsimile:

+86 731 8229 7769 +86 731 8229 7769

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

+86 28 6859 7295 +86 28 6859 7271

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

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+86 411 8281 9300 +86 411 8281 3033

China (CONTINUED)GMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 GUANGZHOU BRANCH

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A1 7th Floor Everbright Bank Plaza 689 Tian He Bei Road Tian He District, Guangzhou Guangdong, 510635, P.R. China Telephone: Facsimile:

+86 20 3873 0381 +86 20 3873 0375

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

+86 898 6858 5356 +86 898 6858 5356

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HANGZHOU BRANCH 5th/F, Zhejiang Di Kuang Science Building 508 Ti Yu Chang Road Hangzhou Zhejiang, 310007 The People’s Republic of China Telephone: Facsimile:

+86 571 8521 5005 +86 571 8521 5010

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HEFEI BRANCH B5 Floor, Tower Jin, Tuo Ji City Plaza 691 Chang Jiang Xi Road Hefei Anhui, 230088 The People’s Republic of China Telephone: Facsimile:

+86 551 6283 6500 +86 551 6283 6400

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China (CONTINUED)GMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HOHEHOT BRANCH 4th Floor, Kuai Ji Shi Building 41 Da Xue Xi Road Hohhot Inner Mongolia, 010020 The People’s Republic of China Telephone: Facsimile:

+86 471 629 0378 +86 471 629 7240

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

+86 531 6995 4736 +86 531 6995 4738

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

+86 871 6395 5266 +86 871 6823 6561

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

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+86 791 8857 5791 +86 791 8857 5792

China (CONTINUED)GMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 NANJING BRANCH

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6th/F, Ti Yu Plaza 42 Long Pan Zhong Road Gong Yuan Road Bai Xia District Nanjing Jiangsu, 210001 The People’s Republic of China Telephone: Facsimile:

+86 25 5807 4891 +86 25 5807 4891

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

+86 532 8592 1367 +86 532 8592 1376

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

+86 24 2256 6123 +86 24 3109 1505

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

+86 512 6515 1955 +86 512 6533 4428

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China (CONTINUED)GMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 TAIYUAN BRANCH 6th/F, Gao Xin Dong Li Gang 226 Chang Zhi Road Gao Xin District Taiyuan Shanxi, 030006 The People’s Republic of China Telephone: Facsimile:

+86 351 833 0655 +86 351 833 0658

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

+86 27 8573 6376 +86 27 8573 6380

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

+86 29 8834 7996 +86 29 8834 7908

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

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+86 371 6022 8172 +86 371 6022 8170

China (CONTINUED)GMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 ZHUHAI BRANCH

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16 Xiang Zhou Kang Ning Road Zhuhai Guangdong 519000 The People’s Republic of China Telephone: Facsimile:

+86 756 213 7282 +86 756 221 7643

Beijing Xinghua Certified Public Accountants BEIJING 22nd Floor North Ring Centre 18 Yu Min Road, Xicheng District Beijing 100029 The People’s Republic of China Telephone: Facsimile: E-mail: Website: WANG Quan Zhou Ms. HU Yi CHEN Shenghua TAN Hongxu WU Yixin

+86 (10) 8225 0666 +86 (10) 8225 0851 [email protected] www.xhcpas.com SUN Jian HAN Jingli WANG Wei LIAO Jianbo ZOU Zhiwen

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

CHEN Shenghua [email protected] LIAO Jianbo [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries. Branch offices: 1. Changsha 2. Chengdu 3. Guangzhou 4. Guiyang 5. Harbin 6. Hefei 7. Jilin 8. Jinan 9. Shanghai Municipality 10. Shenzhen 11. Shijiazhuang 12. Wuhan 13. Xiamen 14. Xi’an

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China (CONTINUED)GMT+8 Lixin Zhonglian Certified Public Accountants TIANJIN 10F Block C 333 Bin Shui West Road Wanhao Building Nankai District, Tianjin 300384 The People’s Republic of China Telephone: Facsimile: E-mail:

+86 (22) 2373 3333 +86 (22) 2371 8888 [email protected]

LI Jincai GONG Bo

Ms. ZHANG Hong

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

Ms. SONG Huimin [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries. Branch offices: 1. Fuzhou 2. Hefei 3. Nanjing 4. Qingdao 5. Shijiazhuang 6. Taiyuan Moore Stephens Global Link Ltd Non Accounting Business SHANGHAI A 1704 City Center of Shanghai 200051 No. 100 Zun Yi Road Chang Ning District Shanghai The People’s Republic of China Telephone: Facsimile: E-mail: Website:

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

Enrique Bechis International Liaison:

Enrique Bechis [email protected]

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

54

ColombiaGMT-5 Moore Stephens Scai S.A. BOGOTA

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Carrera 9 No. 80-15 Office 1003 Bogotá Colombia Telephone: Facsimile: E-mail: Website:

+57 (1) 489 7160 / (1) 255 7527 +57 (1) 489 7160 Ext 107 [email protected] http://colombia.moorestephens.com Carlos Acosta Nayivi Lozano Luis Enrique Olaya

Edgard Pérez Juan G. Bernal Yvonne Reyna International Liaison: International Tax:

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

Moore Stephens Scai S.A. MEDELLIN Calle 29 # 41-105 of 501 Medellin Colombia Telephone: E-mail: Website:

+57 (4) 5204851 [email protected] http://colombia.moorestephens.com

Congo (DRC)GMT+1 Moore Stephens IFI SARL KINSHASA

Tim Woodward

Paul Stockton

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

Cook IslandsGMT-10 Services available through Moore Stephens Hong Kong

55

Costa RicaGMT-6 Servicios Profesionales MS Costa Rica S.A. SAN JOSÉ Ofiplaza del Este, Torre B Segundo Piso, Oficina 8 Barrio Escalante San José Costa Rica Telephone: Facsimile: E-mail: Website:

+506 2253-5097 +506 2224-1332 [email protected] www.moorestephenscr.com

Francisco Ovares Arlette Urrea Vargas International Liaison and Tax:

Ruth Zárate Valverde José Becerra Muñoz Francisco Ovares [email protected]

CroatiaGMT+1 Moore Stephens Revidens Croatia VARAŽDIN 87 Zagrebačka 42000 Varaždin Croatia Telephone: Facsimile: E-mail: Website:

+385 (42) 240 004/240 005 +385 (42) 240 006 [email protected] http://revidens.moorestephens.com/Home. aspx

Boris Klarić Zlatko Hrženjak International Liaison and Tax:

Bruno Bešvir Zinka Novak Zlatko Hrženjak [email protected]

Moore Stephens Audit Zagreb ZAGREB Baštijanova 52A Zagreb Croatia Telephone: Facsimile: E-mail: Website:

+385 (1) 36 67 994 +385 (1) 36 67 997 [email protected] http://zagreb.moorestephens.com/en/ Home.aspx

Zdenko Balen International Liaison and Tax: International Liaison and Tax:

56

Zdenko Balen [email protected] Darko Karić [email protected]

CyprusGMT+2 Moore Stephens NICOSIA Mailing Address P.O. Box 24656 1302 Nicosia Cyprus

Iris Tower 6th Floor Corner of Arch. Makarios III Avenue & 2, Agapinoros Street 1076 Nicosia Cyprus Telephone: Facsimile: E-mail: Website: George Stylianou Constantinos Schizas International Liaison:

+357 (22) 717777 +357 (22) 717766 [email protected] www.mscyprus.com Brigid Chrysostomou Yiannis Soteriou George Stylianou [email protected]

Moore Stephens (Limassol) Limited LIMASSOL Mailing Address P.O. Box 57528 3316 Limassol Cyprus

Ariel Corner 1st Floor Office 102 196 Makarios Avenue 3030 Limassol Cyprus Telephone: Facsimile: E-mail: Website: Christos Christodoulou International Liaison:

+357 (25) 820280 +357 (25) 344237 [email protected] www.moorestephens.com.cy Christos Tsissios Christos Christodoulou [email protected]

57

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Czech RepublicGMT+1 Moore Stephens, s.r.o. DOMAŽLICE Prokopa Velikého 572 34401 Domažlice Czech Republic Telephone: Facsimile: E-mail: Website: Miroslav Jandečka Jiří Jandečka Michal Daňsa Jitka Fanturová International Liaison: International Tax:

+420 379 733 511 +420 379 733 512 [email protected] www.moorestephens.cz Vĕra Jankovcová Jiří Liberda Robert Jurka Miroslav Jandečka [email protected] Michal Daňsa [email protected]

Moore Stephens, s.r.o. PILSEN Na Šachtě 391 330 21 Líně Czech Republic Telephone: Facsimile: E-mail: Website: Miroslav Jandečka Jiří Jandečka Michal Daňsa Jitka Fanturová International Liaison: International Tax:

58

+420 377 360 111 +420 377 360 112 [email protected] www.moorestephens.cz Vĕra Jankovcová Jiří Liberda Robert Jurka Miroslav Jandečka [email protected] Michal Daňsa [email protected]

Czech Republic (CONTINUED)GMT+1 Moore Stephens, s.r.o. PRAGUE

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

+420 255 708 311 +420 255 708 312 [email protected] www.moorestephens.cz Vĕra Jankovcová Jiří Liberda Robert Jurka Jiří Liberda [email protected] Robert Jurka [email protected]

DenmarkGMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab (Administration Office) 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.moorestephens.dk

Henrik Paaske International Liaison: International Tax:

Henrik Paaske [email protected] Ebbe Melchior [email protected]

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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: Henrik Paaske Søren Tholle Arne Sørensen Lotte Nørskov International Liaison:

+45 39 29 08 00 +45 39 29 30 88 [email protected] www.moorestephens.dk Christoffer Jensen Michael Markussen Ulrik 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 Stig Enevoldsen International Liaison:

+45 97 91 11 11 +45 97 91 05 71 [email protected] www.moorestephens.dk Tom Hedegaard-Kristensen Tage Gamborg Holm Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab COPENHAGEN Ved Vesterport 6, 5. DK-1612 Copenhagen V Denmark Telephone: Facsimile: E-mail: Website: Per Jens Løfgren Uffe Nikolajsen International Liaison:

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+45 93 33 22 33 +45 93 33 22 23 [email protected] www.brandtrevision.dk Søren Christensen Uffe Nikolajsen [email protected]

Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab HANSTHOLM

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Bytorvet 34 DK-7730 Hanstholm Denmark Telephone: Facsimile: E-mail: Website:

+45 97 96 10 55 +45 97 96 25 43 [email protected] www.moorestephens.dk

Jens Kristian Yde Tage Gamborg Holm International Liaison:

Lennart Mouritzen Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab HURUP Møllevænget 17 DK-7760 Hurup Denmark Telephone: Facsimile: E-mail: Website:

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

Jens Kristian Yde International Liaison:

Jan Østergaard Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab NYKØBING MORS Limfjordsvej 42 DK-7900 Nykøbing Mors Denmark Telephone: E-mail: Website: Søren Yde International Liaison:

+45 97 72 32 44 [email protected] www.moorestephens.dk Flemming Hansen Uffe Nikolajsen [email protected]

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Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab FJERRITSLEV Borups Allé 3 DK-9690 Fjerritslev Denmark Telephone: Facsimile: E-mail: Website: Søren Beer Møller International Liaison:

+45 96 50 02 00 +45 96 50 02 09 [email protected] www.moorestephens.dk Dan Hinnerup Uffe Nikolajsen [email protected]

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.moorestephens.dk Per Bonnevie Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab AARHUS Søren Frichs Vej 36 L DK-8230 Aabyhoej Denmark Telephone: Facsimile: E-mail: Website: Tina Lene Pedersen Erik Dahl Preben Dunker International Liaison:

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+45 87 40 60 00 +45 87 40 60 01 [email protected] www.moorestephens.dk Henrik Rummenhoff Martin Edvardsen Stefan Christiansen Uffe Nikolajsen [email protected]

Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab BRANDT Statsautoriseret Revisionspartnerselskab KOLDING

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Birkemose Allé 27, st. DK-6000 Kolding Denmark Telephone: Facsimile: E-mail: Website: Jan Knudsen Malene Mogensen International Liaison:

+45 76 34 40 00 +45 76 34 40 01 [email protected] www.moorestephens.dk Konrad Jensen-Dahi Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab BRANDT Statsautoriseret Revisionspartnerselskab FREDERICIA Ryes Plads Prinsessegade 60 DK-7000 Fredericia Denmark Telephone: Facsimile: E-mail: Website: Carsten Pedersen International Liaison:

+45 76 34 40 05 +45 75 93 22 63 [email protected] http://www.moorestephens.dk Søren Fricke Uffe Nikolajsen [email protected]

Moore Stephens Denmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab ESBJERG Skolegade 85, 2 DK-6700 Esbjerg Denmark Telephone: Facsimile: E-mail: Website: Jan Carson Feldberg International Liaison:

+45 75 45 60 00 +45 75 12 70 25 [email protected] www.moorestephens.dk Torben Nielsen Uffe Nikolajsen [email protected]

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Dominican RepublicGMT-4 Moore Stephens ULA, SRL SANTO DOMINGO Av. Pedro Henríquez Ureña No. 150 Torre Diandy XIX, piso 3 La Esperilla Santo Domingo Dominican Republic Telephone: Facsimile: E-mail: Website:

+1 809 566-6767 +1 809 683-6767 [email protected] www.moorestephensula.do Lazaro Arias Domingo Valerio

Pedro Urrutia Joseina Liriano Maira Liriano International Liaison: International Liaison and Tax:

Joseina Urrutia [email protected] Pedro Urrutia [email protected]

EcuadorGMT-5 Moore Stephens Profile Consultores QUITO Av. Amazonas N21-147 y Robles Edificio Rio Amazonas Oficina 720 Código Postal EC170517 Quito Ecuador Telephone: Facsimile: E-mail: Website:

+593 (2) 2506 866 +593 (2) 2554 656 [email protected] www.moorestephens-ec.com

Mauricio Durango Pérez International Liaison:

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

Jorge David Uribe R.

Mauricio Durango Pérez [email protected]

Ecuador (CONTINUED)GMT-5 Moore Stephens Profile Consultores GUAYAQUIL Av. Francisco de Orellana y Miguel H. Alcivar Centro Empresarial las Cámaras Torre de Oficinas, 5to piso Oficina 502 Código Postal EC090512 Guayaquil Ecuador Telephone: Facsimile: E-mail: Website:

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+593 (4) 2683789 +593 (4) 2683873 [email protected] www.moorestephens-ec.com

Rafael Moncayo International Liaison:

Rafael Moncayo [email protected]

Moore Stephens & Asociados CIA. LTDA. GUAYAQUIL Av. Francisco de Orellana y Miguel H. Alcivar Centro Empresarial las Cámaras Torre de Oficinas, 4to piso Oficina 401 Código Postal EC090512 Guayaquil Ecuador Telephone: Facsimile: E-mail: Website:

+593 (4) 2683789 +593 (4) 2683873 [email protected] www.moorestephens-ec.com

Vladimir Niama International Liaison:

Vladimir Niama [email protected]

Moore Stephens & Asociados CIA. LTDA. QUITO Av. Amazonas N21-147 y Robles Edifico Río Amazonas Oficina 802 Código Postal EC170517 Quito Ecuador Telephone: Facsimile: E-mail: Website:

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

+593 (2) 2506 866 +593 (2) 2554 656 [email protected] www.moorestephens-ec.com

Fernando Castellanos International Liaison:

Fernando Castellanos [email protected]

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EgyptGMT+2 Moore Stephens Egypt Head Office CAIRO 5 Al Ahram St., Heliopolis Cairo 11757 Egypt Telephone: Facsimile: E-mail: Website:

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

Sherin Noureldin Mohamed Khaled Salah Abdelsalam International Liaison:

Sherin Noureldin [email protected]

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

+20 (2) 2589 5547 - 2589 7579 +20 (2) 2589 7578 [email protected] http://egypt.moorestephens.com

Ali M. Hozaien International Liaison:

Sherin Noureldin [email protected]

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

+20 (3) 593 1816 +20 (3) 592 1240 [email protected] http://egypt.moorestephens.com

Hassan M. Zohdi International Liaison:

Sherin Noureldin [email protected]

EstoniaGMT+1 Please see the correspondent firm listing

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FinlandGMT+2 Moore Stephens Rewinet OY AB TAMPERE Hämeenkatu 26 A 301 FI-33200 Tampere Finland Telephone: Facsimile: E-mail: Website: Jari Paloniemi Jukka Lahdenpaa International Liaison:

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+358 (3) 222 4433 +358 (3) 214 9000 [email protected] www.rewinet.fi Viekko Terho Jari Paloniemi [email protected]

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 [email protected] www.rewinet.fi

International Liaison:

Jari Paloniemi [email protected]

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

+358 40 736 7024 +358 3 633 7350 [email protected] www.rewinet.fi

Jari Määttänen International Liaison:

Jari Paloniemi [email protected]

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Former Yugoslav Republic of MacedoniaGMT+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:

Marko Vasilev Antonio Veljanov [email protected]

FranceGMT+1 Coffra PARIS 155, Boulevard Haussmann F-75008 Paris France Telephone: Facsimile: E-mail: Website: Christoph Schlotthauer Sylvie Patat International Liaison and Tax:

+33 1 43 59 33 88 +33 1 45 63 93 59 [email protected] / [email protected] http://moorestephens.fr/ Kurt Schlotthauer Christoph Schlotthauer [email protected]

GermanyGMT+1 Moore Stephens Deutschland AG Wirtschaftsprüfungsgesellschaft MUNICH Lindwurmstrasse 114 80337 Munich Germany Telephone: Facsimile: E-mail: Website:

+49 211 2613 0822 +49 211 2613 0823 [email protected] www.moorestephens.de

Carol Hasselmans WP/StB/CPA/FBIStR [email protected] Katrin Schoenian WP/StB [email protected] Thomas Ziegler [email protected] Prof. Dr. Brigitte Zürn WP/StB [email protected]

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Duisburg Wuppertal

Ulm

Germany (CONTINUED)GMT+1 Michael Peters WP/StB Supervisory Board, Chairman, Hannover [email protected] Rolf Rademacher WP/StB Supervisory Board, Iserlohn [email protected] Günter Hilger WP/StB Supervisory Board, Koblenz [email protected] Dunja Krug Alliance Management - Manager [email protected] T: +49 211 2613 08-22 Moore Stephens Turnbull & Irrgang GmbH Wirtschaftsprüfungsgesellschaft AHRENSBURG Grosse Strasse 23-25 22926 Ahrensburg Germany Telephone: Facsimile: E-mail: Website:

+49 4102 5150 65 +49 4102 5150 45 [email protected] www.moorestephens-ahrensburg.de

Dipl.-Kfm. Uwe Gärtner WP/StB Dipl.-Agr. Ing. Jörn Diekow WP/ StB International Liaison and Tax: International Liaison and Tax:

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

Dipl.-Kfm. Uwe Gärtner WP/StB [email protected] Dipl.-Kfm. Holger Zimmermann vBP/StB/ LWB/FBIStR [email protected]

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Germany (CONTINUED)GMT+1 Sonntag & Partner Group Auditors - Tax Consultants - Attorneys AUGSBURG Schertlinstrasse 23 86159 Augsburg Germany Telephone: Facsimile: E-mail: Website:

+49 821 57058-0 +49 821 57058-153 [email protected] www.sonntag-partner.de

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

Oliver Kanus WP/StB [email protected] Wolfgang Löhr RA/vBP/FAfStR/StB [email protected] Frank Behrenz RA/StB [email protected]

Mader & Peters GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft BIELEFELD Alfred-Bozi-Strasse 12 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:

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Michael Peters WP/StB

Andreas Mader WP/StB/RA [email protected]

Germany (CONTINUED)GMT+1 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

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Offices also in Cologne and Bochum 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

Hubert H. Storms WP/StB/CPA/ FBIStR Jochen König RA/WP/StB Heribert Klein WP/StB Dr. Alexander Wolff WP/StB International Liaison: International Liaison: International Tax Corporate: International Tax Personal & Corporate: International Tax Personal:

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] Prof. Dr. Axel Beranek StB [email protected]

Office also in Potsdam

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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

Prof. Dr. Thomas Olbrich WP/StB Thomas Werner StB International Liaison and Tax: International Liaison and Tax: International Liaison and Tax:

Alexander Heide WP/StB

Prof. Dr. Thomas Olbrich WP/StB [email protected] Thomas Werner StB [email protected] Alexander Heide WP/StB [email protected]

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:

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Michael Peters WP/StB

Michael Peters WP/StB [email protected]

Germany (CONTINUED)GMT+1 Moore Stephens Naust AG Wirtschaftsprüfungsgesellschaft ISERLOHN Lange Strasse 19 58636 Iserlohn Germany Telephone: Facsimile: E-mail: Website:

+49 2371 77460 +49 2371 774630 [email protected] www.nhup.de

Peter Heimeroth WP/StB Siegfried Neu WP/StB Rolf Rademacher WP/StB Bernhard Widmann RA/StB International Liaison: International Liaison:

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Dipl.-Ök. Ralf Kaufmann vBP/StB Dominik Spielmann WP/StB Michael Orban WP/StB/CPA Ole Bogena WP/StB

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

Office also in Attendorn 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:

+49 721 98175 0 +49 721 98175 50 [email protected] www.ms-karlsruhe.com Ulrich Freudel WP/StB Olaf Meyer WP [email protected] Ulrich Freudel WP/StB [email protected]

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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:

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: International Tax:

Office also in Andernach

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+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] Steffen Wassermeyer [email protected]

Germany (CONTINUED)GMT+1 Moore Stephens Treuhand Kurpfalz GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft MANNHEIM Rennershofstrasse 8 68163 Mannheim Germany Telephone: Facsimile: E-mail: Website:

+49 621 42508 0 +49 621 42508 50 [email protected] www.mstk.de

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

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

Dr. Matthias Ritzi WP/StB [email protected] Dr. Sven Helm RA/StB/LLM/FAStR [email protected] Matthias Rohr WP/StB [email protected]

Moore Stephens KPWT AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft MUNICH Lindwurmstrasse 114 80337 Munich Germany Telephone: Facsimile: E-mail: Website: Josef Ecker Norbert Ecker Michael Fey Harald Fröschl Klaus Loibl Florian Müller Thomas Ostermeier Franz Pfaffeneder Bernhard Rau International Liaison and Tax: International Tax Personal & Corporate:

+49 89 747240 0 +49 89 747240 40 [email protected] www.moorestephens-muenchen.de Prof. Dr. Hans-Peter Scharl Albert Schick Georg Stahleder Anton Stockinger Dr. Silvia Thole Karl Unterforsthuber Bernhard Wenzl Tobias Zerbe Thomas Ziegler Thomas Ziegler [email protected] Tobias Zerbe [email protected]

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

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Germany (CONTINUED)GMT+1 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 Herbert Bader vBP/StB International Liaison:

Thomas Saulich WP/StB Armin Geiselhart WP/StB

Herbert Bader vBP/StB [email protected]

Rinke Treuhand GmbH / Moore Stephens Wuppertal GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft WUPPERTAL Wall 36 42103 Wuppertal Germany Telephone: Facsimile: E-mail: Website:

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

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

Office also in Riesa

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Thomas Pintzke StB Susanne Schäfer StB Dipl.-Vw. Stephan Schmacks StB Rolf Baumgarten StB Matthias Aprath WP/StB

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

GibraltarGMT+1 Moore Stephens Limited 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

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Kieran Power International Liaison:

Kieran Power [email protected]

GreeceGMT+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 (213) 0186 100 +30 (213) 0186 101 [email protected] www.moorestephens.gr

Costas Constantinou Stylianos Kourtellas Panayiotis Hatziantonoglou Dionisis Galanis Diamantis Diamantaras International Liaison and Tax:

Panayiotis Varelas Theo Ignatidis Michael Orfanidis Charalambos Evlambides

Costas Constantinou [email protected]

77

Greece (CONTINUED)GMT+2 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 (213) 0186 000 +30 (213) 0186 001 [email protected] www.moorestephens.gr

Chrysostomos Chrysostomou Giannis Flegas Vasiliki Sklavounou International Liaison:

Eleni Zoubateou Maria Kapnides Despina Christodoulou

Damianos Constantinou [email protected]

GuatemalaGMT-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] www.moorestephens.com.gt

Luis E. Orellana (Audit & Senior Partner) Ninrod Oldair Sazo Ruiz (Tax & Transfer Pricing Partner) International Liaison: International Tax:

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Byron René Méndez (Audit Partner) Luis Arturo Orellana López (Projects & Consulting Partner)

Luis E. Orellana [email protected] Ninrod Oldair Sazo Ruiz [email protected]

GuernseyGMT 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: Lance Spurrier International Liaison: International Tax:

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

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Sam Bird Lance Spurrier [email protected] Sam Bird [email protected]

HondurasGMT-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] http://honduras.moorestephens.com Magda Leticia Godoy Douglas Baggia [email protected]

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Honduras (CONTINUED)GMT-6 Moore Stephens Baggia Y Asociados SAN PEDRO SULA Edificio Dallas 2do. Nivel, Apto. #4 Bo. Suyapa, 4ta calle Ave. Circunvalación San Pedro Sula, Cortes Honduras Telephone: Facsimile: E-mail: Website:

+504 2509 2498 +504 2231 0932 [email protected] http://honduras.moorestephens.com

Douglas Baggia International Liaison and Tax:

Magda Leticia Godoy Douglas Baggia [email protected]

Hong KongGMT+8 Moore Stephens CPA Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website: Helen H. L. Tang Rudolf K.M. Leung Michelle Chu Ida Y.M. Law International Liaison and Tax:

+852 2375 3180 +852 2375 3828 [email protected] www.ms.com.hk Anthony K.K. Chan Glory K.Y. Lam Joanne Y.M. Hung Helen H. L. Tang [email protected]

Moore Stephens Consulting Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Helen H. L. Tang International Liaison:

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+852 2375 3180 +852 2375 3828 [email protected] Chris K.C. Chan Helen H. L. Tang [email protected]

Hong Kong (CONTINUED)GMT+8 Moore Stephens Advisory Services Limited HONG KONG 703 Silvercord Tower 2 30 Canton Road Tsimshatsui Hong Kong Telephone: Facsimile: E-mail:

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

Patrick Rozario International Liaison: International Liaison:

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Helen H. L. Tang Patrick Rozario [email protected] Helen H. L. Tang [email protected]

HungaryGMT+1 Moore Stephens Kft BUDAPEST Kapás utca 11-15 H-1027 Budapest Hungary Telephone: E-mail: Website:

+36 (1) 798 9535 [email protected] http://mshu.moorestephens.com

Peter Suri WP/StB International Liaison:

Peter Suri WP/StB [email protected]

For Hungarian, English and German language enquiries Moore Stephens Hunaudit 2000 KFT BUDAPEST Kapás utca 11-15 H-1027 Budapest Hungary Telephone: E-mail: Website:

+36 (1) 798 9535 [email protected] http://hunaudit.moorestephens.com

Peter Suri WP/StB International Liaison:

Peter Suri WP/StB [email protected]

For German language enquiries

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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 Etelka Udvari [email protected]

For English language enquiries Moore Stephens 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 dr. Sugárné Kéri

Dr. Dezsö Sugár

International Liaison:

Dr. Dezsö Sugár [email protected]

Moore Stephens Wagner KFT KOMÁROM Erdélyi utca 4 H-2900 Komárom Hungary Telephone: 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

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IndiaGMT+5.5 Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants Head Office KOLKATA ‘Singhi & Co.’ House 161 Sarat Bose Road Kolkata 700026 India Telephone: Facsimile: E-mail: Website:

+91 (0) 33 24196000 / 9836233222 +91 (0) 22307146 [email protected] www.moorestephenssinghico.com

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

Nikhil Singhi [email protected]

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants MUMBAI B2 402B, Marathon Innova 4th Floor, Off Ganpatrao Kadam Marg (Opp. Peninsula Corporate Park) Lower Parel, Mumbai - 400 013 India Telephone: Facsimile: E-mail: Website: S. Chandrasekhar Sukhendra Lodha Divyesh Desai International Liaison:

+91 (22) 66625537 +91 (22) 666 25539 [email protected] www.moorestephenssinghi.com Sameer Mahajan Nikhil Singhi V.S. Bapna Nikhil Singhi [email protected]

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India (CONTINUED)GMT+5.5 Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants Main Office NEW DELHI / NOIDA Unit No. 1704, Tower B World Trade Tower Sector 16, Noida Gautam Buddha Nagar Uttar Pradesh 201301 India Telephone: E-mail: Website:

+91 (0) 11 3082 0180 [email protected] www.moorestephenssinghico.com

Babu Lal Choraria Bimal K. Sipani

Chanderkant Choraria S. N. Sharma

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants NEW DELHI 402-403 Pragati House 47-48, Nehru Place New Delhi 110019 India Telephone: E-mail: Website:

+91 (0) 11 13082 0179 [email protected] www.moorestephenssinghico.com

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants CHENNAI Unit 11-D, 11th Floor Ega Trade Centre 809, Poonamallee High Road Kilpauk, Chennai - 600 010 India Telephone: E-mail: Website:

+91 (0) 44 42918459 [email protected] www.moorestephenssinghico.com

Sudesh Choraria Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants BANGALORE F-113, Central Chambers Ground Floor 2nd Main Gandhi Nagar Bangalore - 560009 India Telephone: E-mail: Website:

+91 (80) 2228 1573 [email protected] www.moorestephenssinghico.com

Vijay Jain (Partner in Charge)

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India (CONTINUED)GMT+5.5 Singhi & Affiliates c/o Luharuka & Associates HYDERABAD 5-4-187/3 & 4 Soham Mansion 2nd Floor, M.G. Road Secunderabad - 500 003 India Telephone: E-mail: Website:

+91 (40) 27542635 [email protected] www.moorestephenssinghico.com

Ramesh Jain

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Singhi & Affiliates c/o V.K. Surana & Co. NAGPUR 1st Floor VCA Complex, Civil Lines Nagpur - 4400001 India Telephone: E-mail: Website:

+91 (712) 6641111 [email protected] www.moorestephenssinghico.com

Harish Waghela Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOCHI (Head Office) Bldg.No.53/333A,B,C and D Off Subhash Chandra Bose Road Vyttila Kochi 682 019, Kerala India Telephone: Facsimile: E-mail: Website:

+91 (484) 2306065/2302223 +91 (484) 2306046 [email protected] www.varmaandvarma.com

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

Vijay Narayan Govind Radhesh L. Bhat K Gopi Vivek Sathyan

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 Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. BANGALORE No. 424, First & Second Floor 4th C Main, 6th Cross OMBR Layout, Banaswadi Bangalore - 560 043 Karnataka India Telephone: Facsimile: E-mail: Website:

+91 (80) 42444999 +91 (80) 42444900 [email protected] www.varmaandvarma.com K. P. Srinivas Abraham Baby Cherian Mithun Lakshmana Pai

Cherian K. Baby Georgy Mathew Kesavadas R.

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

Arjun R.

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

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

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:

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

Prasanth D. Pai

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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:

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

S. Raghunandan Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. MUMBAI Unit No. 101, Option Primo Plot No. X-21, MIDC Road No. 21 Andheri East Mumbai-400093 India Telephone: E-mail: Website:

+91 (022) 28395837 [email protected] www.varmaandvarma.com

Fizo Kollanoor Jose

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India (CONTINUED)GMT+5.5 Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THIRUVANANTHAPURAM TC.4/647 H.No.17 Sreevilas Lane Kowdiar, PO Thiruvananthapuram 695003 Kerala India Telephone: Facsimile: E-mail: Website:

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

C.G. Pankajakshan

Rajeev R.

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

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

C. Pankajakshan P Harikrishnanunny

Prasanth G. Menon

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

+62 (21) 570-8111/572-2736 +62 (21) 570-8012/572-2737 [email protected]

Eddy Setiawan Gabriella Mulyamin Kurniawan Lianny Leo Ludovicus Sensi Wondabio Sonny Suryanto

88

Agus Hartanto Ahmad Syakir Jacinta Mirawati Maria Leckzinska Yelly Warsono

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

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

Herjanto Lutanto International Liaison:

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Herjanto Lutanto [email protected]

IraqGMT+3 Moore Stephens ERBIL Villa 25B Italian Village Quazi Mohamad Street Erbil, Kurdistan Iraq Telephone: E-mail: Website:

+964 7508577435/7807331162 [email protected] www.moorestephens-me.com

Aziz Tabbal International Liaison and Tax:

Aziz Tabbal [email protected]

IrelandGMT Moore Stephens Chartered Accountants & Registered Auditors DUBLIN Ulysses House Foley Street Dublin 1 Ireland Telephone: Facsimile: E-mail: Website: Brian Hayes John Callaghan International Liaison and Tax:

+353 (0) 1 888 1004 +353 (0) 1 888 1005 [email protected] www.moorestephens.ie Diarmuid P. O’Connell Andy P. Quinn Andy P. Quinn [email protected]

89

Ireland (CONTINUED)GMT Moore Stephens Chartered Accountants & Registered Auditors CORK 83 South Mall Cork Ireland Telephone: Facsimile: E-mail: Website: Trevor P. Leacy Eoin Lehane Michael J. Mullins International Liaison and Tax:

+353 (0) 21 427 5176 +353 (0) 21 427 7305 [email protected] www.moorestephens.ie Ned Murphy Brian Kearney Ned Murphy [email protected]

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:

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

Isle of ManGMT 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: Clive Dixon International Liaison: International Tax:

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+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] http://im.moorestephens.com/Home.aspx Andrew Dixon Clive Dixon [email protected] Andrew Dixon [email protected]

Isle of Man (CONTINUED)GMT Moore Stephens Consulting Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Andrew Dixon Clive Dixon

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] http://im.moorestephens.com/Consultancy. aspx

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Tony Seymour

Moore Stephens Brokers 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 Tony Seymour

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] http://im.moorestephens.com/ InsuranceBrokerage.aspx Scott Trimble

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 Tony Seymour

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] http://im.moorestephens.com/crew_ benefits.aspx Bransom Bean

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

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] http://im.moorestephens.com/financial_ services.aspx 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 Brian Bodell

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+44 (0) 1624 697240 +44 (0) 1624 662430 [email protected] http://im.moorestephens.com/ RetirementSolutions.aspx Tony Seymour Scott Trimble

IsraelGMT+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:

+972 (3) 6155155 +972 (3) 6155150 [email protected] www.lionorl.co.il Nir Gimpelvich Aviel Gilad Boaz Dahari Tamir Ben Shimon Tamir Saar Amnon Argaman (Consultant) Moshe Gelblum (Consultant)

Moshe Lion Ofer Orlitzky Shay Nissan Kobi Zalicha Elad Meiri David Goldberg Itzhak Shtalberg Galit Ben-Shoham International Liaison and Tax:

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Amnon Argaman [email protected]

Office also in Jerusalem

ItalyGMT+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

Andrea De Marchi [email protected] Andrea Fogarolo [email protected]

Chairman & International Audit Liaison

Paolo Borghi [email protected]

International Tax Liaison

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

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Italy (CONTINUED)GMT+1 DF Audit S.p.A. PADOVA Via Trieste, 53 35121 Padua Italy Telephone: Facsimile: E-mail: Website: Andrea Fogarolo International Liaison:

+39 (049) 8764989 +39 (049) 8251186 [email protected] www.dfaudit.com Gian Luca Tognon Gian Luca Tognon [email protected]

Member Auditing firm - Member of Moore Stephens Italia, the National Umbrella. ALL CONTACT THROUGH MOORE STEPHENS ITALIA AUDIT INTERNATIONAL LIAISON Axis S.r.l. REGGIO EMILIA Via Gutenberg 3 42124 Reggio Emilia Italy Telephone: Facsimile: E-mail: Website: Andrea De Marchi Andrea Angeli International Liaison:

+39 (0522) 232110 +39 (0522) 271337 [email protected] www.axisnet.it Andrea Redeghieri Fabio Caffarri Andrea De Marchi [email protected]

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

94

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

Paolo Borghi International Liaison and Tax: International Liaison and Tax:

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

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Member tax and accounting firm, corporate tax services. tax litigation, payroll services - Member of Moore Stephens Italia, the National Umbrella. ALL CONTACT THROUGH MOORE STEPHENS ITALIA TAX INTERNATIONAL LIAISON Bureau Plattner BOLZANO Via Leonardo da Vinci, 12 39100 Bolzano Italy Telephone: Facsimile: E-mail: Website: Hermann Steiner Hugo Perathoner Peter Karl Plattner David Feichter International Liaison: International Liaison:

+39 (0471) 222500 +39 (0471) 222800 [email protected] www.bureauplattner.com Armin Hilpold Massimo Petrucci Carlo Gurioli Andrea Facchini Peter Karl Plattner [email protected] Hugo Perathoner [email protected]

Bureau Plattner MILAN Via Pietro Verri, 8 20121 Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 25060760 +39 (02) 25060770 [email protected] www.bureauplattner.com

International Liaison:

Peter Karl Plattner [email protected] Massimo Petrucci [email protected]

International Liaison:

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Italy (CONTINUED)GMT+1 Moore Stephens Sicilia MESSINA Via Centonze, 154 98123 Messina Italy Telephone: Facsimile: E-mail: Website: Dr. Vincenzo Trignano Franco Pullia International Liaison:

+39 (090) 715058 +39 (090) 6412259 [email protected] www.moorestephenssicilia.it Antonio Barbagallo Dr. Alfonso Trignano Dr. Vincenzo Trignano [email protected]

Moore Stephens Consulting Institutional and Corporate Advisors MILAN Corso Magenta, 2 20123 Milan Italy Telephone: Facsimile: E-mail: Website: Mario Nola Alberto M. Barranco International Liaison:

+39 (02) 583 03520 +39 (02) 583 10285 [email protected] www.barranco.it Sergio Carnabuci Giuseppe A. Barranco [email protected]

Management consulting firm, international tax, transfer pricing, corporate tax and accounting services. Moore Stephens Consulting Institutional and Corporate Advisors ROME Via Ezio 24 00192 Rome Italy Telephone: Facsimile: E-mail: Website: Giuseppe A. Barranco International Liaison: International Liaison:

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+39 (06) 32 15 822 +39 (06) 32 10 206 [email protected] www.barranco.it Sergio Carnabuci Giuseppe A. Barranco [email protected] Sergio Carnabuci [email protected]

JapanGMT+9 SeishinShisei & Co. TOKYO Marunouchi-Mitsui Building 2nd Floor 2-2-2, Marunouchi Chiyoda-ku Tokyo 100-0005 Japan Telephone: Facsimile: E-mail: Website:

+81 (03) 5218 7016 +81 (03) 5218 7020 [email protected] www.seishin.or.jp

Nobuyuki Ishiwata Hiroshi Nishimura Kenjiro Nakane Ms. Mika Yamada-Yoshihara Shinpei Takasago International Liaison: International Liaison: International Tax Personal & Corporate:

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Junko Takahashi Motoko Ebine Takahiro Mabuchi Keisuke Umezawa Kazuhiko Udagawa

Nobuyuki Ishiwata [email protected] Ms. Mika Yamada-Yoshihara [email protected] Ms. Mika Yamada-Yoshihara [email protected]

JerseyGMT Moore Stephens JERSEY P.O. Box 236 First Island House, Peter Street St. Helier Jersey JE4 8SG Channel Islands Telephone: Facsimile: E-mail: Website: Brona Lambert David Green International Liaison:

+44 (0)1534 880088 +44 (0)1534 880099 [email protected] www.moorestephens-jersey.com Nick Solt Phillip Callow Nick Solt [email protected]

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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: Michael Norem

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

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

+44 (0)1534 880088 +44 (0)1534 880099 [email protected] www.msfundadmin.com

Nick Solt Moore Stephens Risk and Recovery Limited JERSEY P O Box 236 First Island House Peter Street St. Helier Jersey, JE4 8SG Channel Islands Telephone: Facsimile: E-mail: Website: Adrian Rabet

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+44 (0)1534 880088 +44 (0)1534 880099 [email protected] www.moorestephens-jersey.com

JordanGMT+2 Ibrahim Abbasi & Co. AMMAN Mailing Address P.O. Box 925111 Amman 11190 Jordan

Arab Union International Insurance Building King Al-Hussein Street bldg #246 2nd Floor, office no. 206 Abdali Amman Jordan Telephone: Facsimile: E-mail: Website:

+962 5660709 +962 5622163 [email protected] www.abbasi-cpa.com

Ahmed Abbasi International Liaison and Tax:

Nabil Obeidat

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Ahmed Abbasi [email protected]

KazakhstanGMT+6 Moore Stephens Kazakhstan ALMATY 4th floor, building 2А, BC Nurly-Tau 5 Al-Farabi ave. 050059 Almaty Kazakhstan Telephone: Facsimile: E-mail: Website: Vasily Nikitin International Liaison: International Liaison and Tax:

+7 (727) 266 99 04 +7 (727) 266 99 05 [email protected] http://kazakhstan.moorestephens.com/ Home.aspx Serik Kozhikenov Serik Kozhikenov [email protected] Vasily Nikitin [email protected]

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KoreaGMT+9 Samhwa Accounting Corporation SEOUL 2nd Floor Hyunjook Bldg 114, Yuksam-Ro Gangnam-Gu Seoul South Korea Telephone: Facsimile: Website:

+82 (2) 539 9111 +82 (2) 539 9115 www.shcpa.co.kr

Dogyun Kim (International Team Leading Partner) International Liaison: International Tax:

Ms. Jin Nam Kung [email protected] Kook-Hee Lee [email protected]

KuwaitGMT+3 Moore Stephens AL Saleh & Co. KUWAIT CITY 1st Floor, AL Mashoura Towers PO Box 2141 Safat 13022 State of Kuwait Telephone: Facsimile: E-mail: Website:

+965 22986400 +965 22986411 [email protected] www.moorestephens-kw.com

Idris Atcha International Liaison and Tax:

Idris Atcha [email protected]

Al Bahar & Co. KUWAIT CITY 12th Floor Al Mashoura Towers Al Qibla PO Box 4090 Safat 13041 State of Kuwait Telephone: Facsimile: E-mail: Website: Dr. Hussah Al Bahar International Liaison and Tax:

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+965 22986401 +965 22986411 [email protected] www.moorestephens-kw.com Idris Atcha Idris Atcha [email protected]

LatviaGMT+3 Moore Stephens (Riga) Limited RIGA 13, Araishu Street Riga LV 1006 Latvia Telephone: Facsimile: E-mail: Website:

+371 6 7541222 +371 6 7555691 [email protected] http://riga.moorestephens.com

International Liaison:

Viktorija Usovicha [email protected]

LebanonGMT+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] http://middleeast.moorestephens.com

Aziz Tabbal International Liaison and Tax:

Michel Dimas Aziz Tabbal [email protected]

LiechtensteinGMT+1 Please see the correspondent firm listing

LithuaniaGMT+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]

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LuxembourgGMT+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:

Jean-Marie Poos Paul Diederich Paul Diederich [email protected] Evelyne Guillaume [email protected]

Moore Stephens Audit S.A.R.L. LUXEMBOURG 2-4, rue du Château d’Eau L-3364 Leudelange Luxembourg Telephone: Facsimile: E-mail: Website:

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

Horst Schneider Raphael Loschetter International Liaison:

Holger Stoelben Horst Schneider [email protected]

Macedonia, FYROGMT+1 See Former Yugoslav Republic of Macedonia

MalaysiaGMT+8 Moore Stephens JOHOR BAHRU Suite 5.2A, Level 5, Menara Pelangi 2, Jalan Kuning, Taman Pelangi 80400 Johor Bahru Malaysia Telephone: Facsimile: E-mail:

+60 (7) 333 8800 +60 (7) 334 6151 [email protected]

Bala Krishnaan Ponniah (Partner Peter Fong in Charge) International Liaison:

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Bala Krishnaan Ponniah [email protected]

Malaysia (CONTINUED)GMT+8 Moore Stephens KUALA LUMPUR Unit 3.3A, 3rd Floor, Surian Tower No 1 Jalan PJU 7/3 Mutiara Damansara 47810 Petaling Jaya Malaysia Telephone: Facsimile: E-mail:

+60 (03) 7728 1800 +60 (03) 7728 9800 [email protected]

Bala Krishnaan Ponniah (Audit Partner) Kuan Che Lo (Audit Partner) Peter Fong (Audit Partner) Stephen Wan (Audit Partner) Joanne Hooi (Tax Partner) International Liaison: International Tax:

Chow Chee Yen (Tax Partner) Ong Chong Chee (Tax Partner) Wan Chee Khei (Tax Partner) Lim Huck Hai (IT Advisory Partner)

Bala Krishnaan Ponniah [email protected] Ong Chong Chee [email protected]

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

+60 (87) 480 422 +60 (87) 425 563 [email protected]

Tan Chin Fah (Partner in Charge) Tan Kim Beng International Liaison:

Bala Krishnaan Ponniah [email protected]

Moore Stephens KUCHING Level 4, No. 6-8 Dubs Commercial/ Office Centre Lot 376, Section 54 KTLD, Jalan Petanak 93100 Kuching Malaysia Telephone: Facsimile: E-mail:

+60 (082) 416 611 +60 (082) 424 060 [email protected]

Teo Kin Mia (Partner in Charge) International Liaison:

San Chuan Ng

Bala Krishnaan Ponniah [email protected]

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MaltaGMT+1 Moore Stephens MARSA 46, Timber Wharf Marsa MRS 1442 Malta Telephone: Facsimile: E-mail: Website:

+356 21 233 664 / 21 220 354 +356 21 230 445 [email protected] http://malta.moorestephens.com

Helen Meli Attard International Liaison and Tax:

Reginald Meli Attard CPA Helen Meli Attard [email protected]

MauritiusGMT+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 Ravindra Ramphul Rubeenna Rogbeer International Liaison and Tax:

+230 211 6535/0021/7484 +230 211 6964 arvin.rogbeer @moorestephens.mu www.moorestephens.mu Ashvin Mawven Sudhir Newaj Arvin Rogbeer [email protected]

MexicoGMT-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: Website:

+52 (55) 5575-1094/4000 (ext. 2057) +52 (55) 5575-1094 [email protected] http://mexico.moorestephens.com/Home. aspx

Coordinator:

María Esther Zapata [email protected]

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Mexico (CONTINUED)GMT-6/7 Javier De Los Santos y Cía., S.C CIUDAD VICTORIA Lauro Aguirre Nte. 214 Centro Cd. Victoria Tamps. 87000 Mexico Telephone: Facsimile: E-mail: Website:

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

Javier de los Santos Fraga Javier de los Santos Ventura de los Santos International Liaison: International Tax: International Tax:

Gerardo de los Santos Valero Adrián de los Santos

Ventura de los Santos [email protected] Javier de los Santos [email protected] Eduardo Moreno Rodriguez [email protected]

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Javier De Los Santos y Cía., S.C. REYNOSA Carretera Monterrey Reynosa No. 210C Locales 2, 3, 5 y 6 Planta Baja Edificio “A” Fracc. Portal de San Miguel Reynosa, Tam. 88730 Mexico Telephone: E-mail:

+52 (899) 930-1600 [email protected]

International Liaison:

Ventura de los Santos [email protected] Javier de los Santos [email protected] Eduardo Moreno Rodriguez [email protected]

International Tax: International Tax:

105

Mexico (CONTINUED)GMT-6/7 Ceceña, Brambila, Camarena y Cía., S.C. COLIMA Av. de las Rosas No. 269 Col. Jardines de la Corregidora Colima Col. 28000 Mexico Telephone: Facsimile: E-mail:

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

Héctor Brambila Espinosa Alejandro Camarena Berra International Liaison and Tax:

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: Website:

+52 (33) 3656-2211 +52 (33) 3656-3366 [email protected] http://www.albertotapia.com.mx/web.swf

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:

106

Jorge Francisco Navarro Rosales

Rodrigo Sotomayor González [email protected]

Mexico (CONTINUED)GMT-6/7 Moore Stephens Corposer/SIA Contadores Públicos LEÓN Paseo de los Faisanes 116-A Col. San Isidro León. Guanajuato C.P. 37537 Mexico Telephone: Facsimile: E-mail: Website:

+52 (477) 771 4994 +52 (477) 771 4994 ext.113 [email protected] http://corposer.moorestephens.com

Guillermo Morales Ruiz Esparza Ernesto Morales Ruiz Esparza International Liaison:

Magdalena Hernandez Valdes

Guillermo Morales Hernández [email protected]

Peón De Regil, Vega y Asociados S.C.P. MÉRIDA

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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 Daniel Oscar Echeverría Arceo International Liaison and Tax:

Roberto Vega Carillo

Roberto Vega Carillo [email protected]

Espinoza, Gutiérrez, S.C. MEXICALI Ave. Reforma 1507-A Colonia Nueva CP 21100 Mexicali Baja California 21100 Mexico Telephone: Facsimile: E-mail:

+52 (686) 551-9824 +52 (686) 551-9624 ext. 102 [email protected]

Ramón Espinoza Jiménez (Managing Partner) International Liaison: International Tax:

Jesús Gutiérrez Higuera

Ramón Espinoza Jiménez [email protected] Jesús Gutiérrez Higuera [email protected]

107

Mexico (CONTINUED)GMT-6/7 Moore Stephens De Anda, Torres, Gallardo y Cía., S.C. de R.L. de C.V. MEXICO CITY Bosque de Duraznos Núm 61 Piso 9 Col. Bosques de las Lomas Mexico D.F. 11700 Mexico Telephone: Facsimile: E-mail: Website:

+52 (55) 5245-1005 / (55) 5245-1169 +52 (55) 5245-1327 [email protected] www.msdat.com.mx

José De Anda Sánchez José Antonio De Anda Turati International Liaison: International Tax: International Tax Corporate:

Jaime Omar Torres Pérez Roberto Gallardo López

Roberto Gallardo López [email protected] José Antonio De Anda Turati [email protected] Victoria Albereda Soberón [email protected]

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 Luis González Ortega International Liaison:

108

Miguel Vázquez y Vázquez Heliodoro Arzate Figueroa

Armando Del Barrio Alba [email protected]

Mexico (CONTINUED)GMT-6/7 Moore Stephens Orozco Medina, S.C. MEXICO CITY Gabriel Mancera 1041 Col. del Valle México D.F., 03100 Mexico Telephone: Website:

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

Miguel Ángel Orozco Medina Eduardo Pérez Armienta Víctor Manuel Rodriguez Arias Eduardo A. Dyer Ortega International Liaison: International Tax:

Juan Gerardo Martínez Santillán Pedro Flores Carrillo Martín Felipe Domínguez Pulido

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

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

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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: International Liaison:

Mauricio Guzmán González (Managing Partner)

Mauricio Guzmán González [email protected] Guillermo Treviño Wong [email protected]

Juan Antonio Cedillo y Cía., S.C. SALTILLO Tabasco 496 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)

109

Mexico (CONTINUED)GMT-6/7 Juan Antonio Cedillo y Cía., S.C. PIEDRAS NEGRAS Juárez 113 Ote. Zona Centro Piedras Negras Coah., 26000 Mexico Telephone: Facsimile: E-mail: Website:

+52 (878) 782-5090/3312 +52 (878) 782-4100 [email protected] http://www.jacr.com.mx/

Sergio Montes Cárdenas (Partner in Charge) Gabriel Montiel, Olmedo y Cía., S.C. PUEBLA Jazmines 6131 - 1 Colonia Bugambilias Puebla, PUE. 72580 Mexico Telephone: E-mail: Website:

+52 (222) 237-8544 [email protected] www.ms-gmo.mx

Gabriel Montiel Morales (Managing Partner) Azucena Montiel Morales International Liaison and Tax: International Tax:

Javier Montiel Pacheco

Gabriel Montiel Morales [email protected] Margarita González Bortolini [email protected]

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

110

+52 (442) 245-1409 +52 (442) 245-1389 [email protected] www.guerrerosanchez.com.mx Rosa Martha Estrada Martinez Javier Guerrero Marín [email protected]

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 (Managing Partner Director)

Carlos de los Santos Anaya (Managing Partner)

International Liaison and Tax: International Liaison:

Marcelo de los Santos Anaya [email protected] Iván Cruz Alemán [email protected] Outsourcing Manager: Iván Sarabia [email protected]

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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)

MonacoGMT+1 Moore Stephens Services S.A.M. MONTE CARLO L’Estoril Bloc C 31, Avenue Princesse Grace Monte Carlo MC98000 Monaco Telephone: Facsimile: E-mail: Website: Patricia Osborne International Liaison and Tax:

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

111

MoroccoGMT 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 International Liaison and Tax:

Kouds Bernossi Yassine El Alami Abdellatif Bernossi [email protected]

Moore Stephens Casablanca CASABLANCA 34, Rue d’Azilal Casablanca Morocco Telephone: Facsimile: E-mail: Website: Tajeddine Cherradi International Liaison:

112

+212 (5) 22 30 09 80 +212 (5) 22 30 72 89 [email protected] www.moorestephens-casablanca.ma Ahmed Cherradi Tajeddine Cherradi [email protected]

NetherlandsGMT+1 Full Service offices in: 1. Amsterdam Moore Stephens MTH B.V. 2. Einhoven Moore Stephens Witlox van den Boomen B.V. 3. Rotterdam Moore Stephens Rotterdam B.V. Moore Stephens MTH B.V. AMSTERDAM World Trade Center Amsterdam Tower A, 10th floor Strawinskylaan 1001 1077 XX Amsterdam The Netherlands Telephone: Website:

Mailing Address P.O. Box 71113 1008 BC Amsterdam

+31 20 331 4158 www.mth.nl/nl/international

International Liaison:

Teunis van den Berg [email protected] International Audit: Holger Buch RA [email protected] International Corporate Erik-Jan Hennis Finance: [email protected] Offices in Almere, Amsterdam, Amersfoort/Hoevelaken, Assen, Baarn, Barneveld, Bussum, Emmeloord, Heerde, Hilversum, Lelystad, Meppel, Putten, Steenwijk, Veenendaal and Zeist (Utrecht). Moore Stephens Witlox Van den Boomen B.V. EINDHOVEN 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:

William de Wijs [email protected] Paul de Bie [email protected] Jasper Rijnsburger [email protected]

International Tax: International Tax:

Office also in Rosmalen

113

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Netherlands (CONTINUED)GMT+1 Moore Stephens Rotterdam B.V. Part of DRV Accountants & Adviseurs ROTTERDAM Mailing Address P.O. Box 8541 3009 AN Rotterdam The Netherlands

Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: Facsimile: E-mail: Website:

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

International Liaison:

Michael Bick [email protected] Dr.iur. Manfred Zurhorst [email protected]

International Tax:

Offices in Hellevoetsluis, Oud-Beijerland, Sliedrecht, Breda, Bergen op Zoom, Roosendaal, Middelburg, Terneuzen, Zierikzee and Goes DRV Corporate Finance B.V. ROTTERDAM Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: Facsimile: E-mail: Website:

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

Corporate Finance Advisor: Corporate Finance Advisor:

Pieter Poortvliet [email protected] Stefan Jansen [email protected]

Moore Stephens MSN B.V. Registeraccountants and Taxlawyers AMSTERDAM - AIRPORT Breguetlaan 36 1438 BC Oude Meer (Schiphol) The Netherlands

Mailing Address P.O. Box 75127 1117 ZR Schiphol The Netherlands

Telephone: Facsimile: E-mail: Website:

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

International Liaison:

Edwin P.H. van Ravenswoud [email protected]

Office also in Mijdrecht

114

New ZealandGMT+12 Moore Stephens Markhams Auckland AUCKLAND Mailing Address PO Box 2194 Auckland 1140 New Zealand

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

Atul Mehta (National Chairman) Sam Bassett Craig Hemphill Kiran Bhikha Dennis Munn International Liaison: International Tax:

John Teague Tarsha Hazleman Rob Hargrave (Associate) Jess Gilmour (Associate)

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

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

335 Lincoln Road Addington Christchurch 8024 New Zealand Telephone: Facsimile: E-mail: Website:

+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]

115

New Zealand (CONTINUED)GMT+12 Markhams Clarke Craw Limited DUNEDIN Mailing Address PO Box 919 Dunedin 9054 New Zealand

2 Clark Street Dunedin 9016 New Zealand Telephone: Facsimile: E-mail: Website:

+64 (3) 477 0032 +64 (3) 477 0098 [email protected] www.markhams.co.nz

David Russell Barry O’Donnell Gavin Craw (Consultant) Denise Gow International Liaison: International Tax:

Daniel Piebenga Barry Clarke (Consultant) Mark Dalloway (Associate) Paula McKay (Associate)

Daniel Piebenga [email protected] David Russell [email protected]

Moore Stephens 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: Dan Druzianic Gwen Rurawhe International Liaison: International Tax:

+64 6 873 0355 +64 6 876 0478 [email protected] www.markhams.co.nz Barry Rosenberg Andrew Kirkpatrick Dan Druzianic [email protected] Gwen Rurawhe [email protected]

Moore Stephens Markhams Hawkes Bay Limited HAVELOCK NORTH Mailing Address PO Box 8333 Havelock North 4157 Hawkes Bay New Zealand

18 Napier Road Havelock North 4130 Hawkes Bay New Zealand Telephone: Facsimile: E-mail: Website: Hamish Pringle

116

+64 (6) 877 3333 +64 (6) 877 8776 [email protected] www.markhams.co.nz Alan Bartlett

New Zealand (CONTINUED)GMT+12 Moore Stephens Hawkes Bay Audit HAWKES BAY Mailing Address PO Box 20 Hastings 4156 New Zealand

Unit 4A, 308 Queen St East Hastings 4122 Hawkes Bay New Zealand Telephone: E-mail: Website: Peter F. Smith International Liaison:

+64 (6) 878 2549 [email protected] www.moorestephens.nz Graeme Harvey (Manager) Peter F. Smith [email protected]

Moore Stephens 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: Sharon Parker Alistair McLennan International Liaison and Tax:

+64 (6) 377 4139 +64 (6) 378 8260 [email protected] www.markhams.co.nz Mike Flower Alistair McLennan [email protected]

Moore Stephens Wairarapa Audit MASTERTON 40 Perry Street Masterton 5810 Wairarapa New Zealand Telephone: E-mail: Website: Miecio Czudaj International Liaison:

+64 (6) 929 7734 [email protected] www.moorestephens.nz Adrienne Dempsey (Manager) Miecio Czudaj [email protected]

117

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New Zealand (CONTINUED)GMT+12 Moore Stephens Markhams Wanganui WANGANUI Mailing Address PO Box 4088 Wanganui 4541 New Zealand

249 Wicksteed Street Wanganui 4500 New Zealand Telephone: Facsimile: E-mail: Website:

+64 (6) 349 0888 +64 (6) 349 0879 [email protected] www.markhams.co.nz

Jeff Whitlock Nicola Gibbons International Liaison and Tax:

James Bowen Jeff Whitlock [email protected]

Moore Stephens Markhams Wellington Ltd. WELLINGTON Mailing Address PO Box 2399 Wellington 6140 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:

Abbey Warner Bruce Stormer [email protected]

Moore Stephens Wellington Audit WELLINGTON Mailing Address PO Box 24324, Manners Street Wellington 6142 New Zealand

Level 11, Sovereign House 34-42 Manners Street Wellington 6011 New Zealand Telephone: Facsimile: E-mail: Website: Miecio Czudaj Michael Rania International Liaison:

+64 (4) 910 1093 +64 (4) 473 7011 [email protected] www.moorestephens.nz Peter F. Smith Peter F. Smith [email protected]

NigeriaGMT+1 Please see the correspondent firm listing

118

NorwayGMT+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:

Bjørn M. Naustheller [email protected]

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:

Bjørn M. Naustheller [email protected] Lill Ann Monge [email protected]

International Liaison:

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Veel Karlsen & Co ANS OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website: Bjørn M. Naustheller International Liaison and Tax:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.veelkarlsen.no Jan Gudevold Bjørn M. Naustheller [email protected]

Profero Revisjon DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website: Lill Ann Monge International Liaison:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.moorestephens.no Torhild Søberg Lill Ann Monge [email protected]

119

OmanGMT+4 Moore Stephens MUSCAT Mailing Address P.O. Box 933 Ruwi Postal Code 112 Sultanate of Oman

Courier Address: Bank Melli Iran Building 2nd Floor, Office nos 201, 202 and 204 CBD South Sultanate of Oman Telephone: Facsimile: E-mail: Website:

+968 2481 2041 +968 2481 2043 [email protected] http://middleeast.moorestephens.com

John Adcock International Liaison and Tax:

John Adcock [email protected]

PakistanGMT+5 Shekha & Mufti KARACHI 253-C P.E.C.H.S, Block 6 Off Shahrah-e-Faisal Karachi Pakistan Telephone: Facsimile: E-mail: Website: Jawwad Shekha Adnan Mufti International Liaison: International Tax:

120

+92 21 34392484/34392485/34386730 +92 21 34544766 [email protected] www.shekhamufti.com Zafar Ahmad Jawwad Shekha [email protected] Zafar Ahmad [email protected]

Pakistan (CONTINUED)GMT+5 Shekha & Mufti LAHORE Office No. 4, 3rd Floor Rehman Plaza Queens Road, Off The Mall Lahore Pakistan Telephone: Facsimile: E-mail: Website:

+92 42 3 6298231/6398232 +92 42 3 6298234 [email protected] www.shekhamufti.com

Jawwad Shekha Adnan Mufti International Liaison: International Tax:

Zafar Ahmad Jawwad Shekha [email protected] Zafar Ahmad [email protected]

Moore Stephens IFI (Private) Limited ISLAMABAD

Tim Woodward

Paul Stockton

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

PanamaGMT-5 Please see the correspondent firm listing

Papua New GuineaGMT+10 Moore Stephens IFI Limited PORT MORESBY

Tim Woodward

Paul Stockton

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

121

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ParaguayGMT-4 Moore Stephens - Ayca Auditores Y Consultores 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] 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]

PeruGMT-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 International Liaison: International Liaison:

122

+51 (1) 208 1720 +51 (1) 208 1731 [email protected] www.moorestephensperu.com Justo Ernesto Manrique Aragón CPA Jaime Vizcarra Moscoso [email protected] Justo Ernesto Manrique Aragón CPA [email protected]

PhilippinesGMT+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]

PolandGMT+1 Moore Stephens Polska Sp. z o.o. National Umbrella WARSAW ul. Sienna 82 00-815 Warsaw Poland Website:

P www.moorestephens.pl

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

Gdańsk

Moore Stephens Trzemżalski, Krynicki i Partnerzy Kancelaria Biegłych Rewidentów Sp. z o.o. GDAŃSK Olivia Four, al.Grunwaldzka 472B 80-309 Gdańsk Poland Telephone: Facsimile: E-mail: Website: Maciej Trzemżalski International Liaison: International Tax:

+48 58 300 98 00 +48 58 300 98 04 [email protected] www.moorestephens.gda.pl Jakub Walczak Maciej Trzemżalski [email protected] Jakub Walczak [email protected]

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Poland (CONTINUED)GMT+1 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 Anna Scharf Monika Tuzimek

Janusz Białecki Iga Kwaśny Rafał Siarkiewicz International Liaison and Tax:

Iga Kwaśny [email protected]

PortugalGMT 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:

+351 (21) 847 1933/1934 +351 (21) 847 1932 [email protected] www.moorestephens.pt Patricia Monteiro Joaquim Pereira Silvão

António Monteiro Pedro Monteiro Teresa Henriques International Liaison: International Tax:

Pedro Monteiro [email protected] Isabel Guerreiro [email protected]

Moore Stephens & Associados SROC SA OPORTO Rua João de Deus N° 6-6° 4100-456 Porto Portugal Telephone: Facsimile: E-mail: Website: António Soares

+351 (22) 600 72 84 +351 (22) 600 72 85 [email protected] www.moorestephens.pt Fernando Rente

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

124

Portugal (CONTINUED)GMT Moore Stephens & Associados SROC SA FUNCHAL Rue Ivens, 3B Edifício D. Mécia 3°P 9000-046 Funchal Madeira Portugal Telephone: 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.)

QatarGMT+3 Moore Stephens & Partners Certified Public Accountants DOHA C-Ring Road, Gredco III Bldg# 26,.Office# 303 P.O.Box: 17085 Doha The State of Qatar Telephone: Facsimile: E-mail: Website:

+974 (444) 36156/36105 +974 (442) 79617 [email protected] www.moorestephens-qa.com

Fathi Abu Farah International Liaison:

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Ehab Soliman Hassib M. Kay [email protected]

Moore Stephens Access S.P.C. DOHA C-Ring Road, Gredco III Bldg# 26,.Office# 303 P.O.Box: 17085 Doha The State of Qatar Telephone: Facsimile: E-mail: Website:

+974 (444) 36156/36105 +974 (442) 79617 [email protected] www.moorestephens-qa.com

Sami Zaitoon (Managing Partner) Hassib M. Kay (Executive Partner) International Liaison:

Hassib M. Kay [email protected]

125

RomaniaGMT+2 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 [email protected] www.auditone.ro

Ana Dinca International Liaison: International Liaison: International Tax:

Ana Dinca [email protected] Florin Epure [email protected] Laura Stoica [email protected]

Moore Stephens KSC SRL BUCHAREST 014472, 175 Calea Floreasca Floreasca Tower, 13th floor District 1, Bucharest Romania Telephone: Facsimile: E-mail: Website:

+40 374 490 074 +40 374 094 191 [email protected] www.moorestephens-ksc.ro

Mamas Koutsoyiannis (Chief Executive Officer) Andrei Stan International Liaison and Tax:

Valeriu Cernei (IT Audit & IT Advisory Partner) Elena Paraschiv-Pop (Manager)

Mamas Koutsoyiannis [email protected]

Moore Stephens Tomosoiu LLP BUCHAREST 014472, 175 Calea Floreasca Floreasca Tower, 13th floor District 1, Bucharest Romania Telephone: Facsimile: E-mail: Website:

+40 (0)374 490 074 +40 (0)374 094 191 [email protected] www.tomosoiulaw.ro

Vlad Tomosoiu International Liaison:

126

Vlad Tomosoiu [email protected]

Russian FederationGMT+2/12 OOO Moore Stephens Moore Stephens Moscow Limited MOSCOW Building 2, 40/12, Nizhnaya Krasnoselskaya Street Moscow 105066 Russian Federation Telephone: E-mail: Website:

+7 (495) 589 34 98 [email protected] www.moorestephens.ru Tatiana Struk Cristina Iftodii

Marina Gorbunova Alexander Martinovich Irina Gulevskaya International Liaison: International Tax:

Elena Tikhnenko [email protected] Marina Gorbunova [email protected]

(See also Moore Stephens CIS Limited in London, UK) NP Consult MOSCOW 65, Starokaluzhskoe shosse Moscow 117630 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 221 7379 +7 (495) 221 7379 [email protected] www.npg.ru

Ilya O. Livkin Svetlana A. Pivovarova International Liaison: International Tax Corporate:

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Alexander A. Nesterov Vladimir Y. Skobarev Vladimir Y. Skobarev [email protected] Svetlana A. Pivovarova [email protected]

OOO Moore Stephens NOVOSIBIRSK Office 207 39 Romanova Street Business Center “Solaris” Novosibirsk 630091 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (383) 362 1062 +7 (383) 362 1462 [email protected] www.moorestephens.ru

Lidia Zhdanova International Liaison:

Lidia Zhdanova [email protected]

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

127

Russian Federation (CONTINUED)GMT+2/12 OOO Moore Stephens Moore Stephens Sakhalin Limited SAKHALIN 119A Prospect Mira, Office 40 Yuzhno-Sakhalinsk 693007 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (4242) 225441 +7 (4242) 225442 [email protected] www.moorestephens.ru

Irina Gulevskaya International Liaison:

Maria Galiulina Irina Gulevskaya [email protected]

(See also Moore Stephens CIS Limited in London, UK) OOO Moore Stephens Moore Stephens Vladivostok Limited VLADIVOSTOK 18a Verkhneportovaya St. Vladivostok 690003 Russian Federation Telephone: Facsimile: E-mail: Website: Tatiana Pavlova Nadezhda Naumchik International Liaison: International Tax Personal & Corporate:

+7 (423) 2 414 554 +7 (423) 2 414 554 [email protected] www.moorestephens.ru Maria Volkova Tatiana Pavlova [email protected] Nadezhda Naumchik [email protected]

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

128

Saudi ArabiaGMT+3 El Sayed El Ayouty & Co. Certified Public Accountants JEDDAH Building No. 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 (12) 6693478/6605909/6658711/6654041 +966 (12) 6602432 [email protected] www.elayouty.com

Mohamed H.S. El Ayouty Abdullah Balamesh International Liaison: International Liaison: International Liaison: International Tax: International Tax:

Mailing Address P.O. Box 780 Jeddah 21421 Saudi Arabia

Syed Jaffer (Senior Manager)

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

El Sayed El Ayouty & Co. Certified Public Accountants RIYADH

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Office No. 7, 2nd Floor Creativity Commercial Centre Dabab Street, P.O. Box 489 Riyadh 11411 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (11) 408 1801/408 1811 +966 (11) 408 1836 [email protected] www.elayouty.com

Abdullah Balamesh International Liaison: International Tax: International Tax:

Ahmed Eissa [email protected] Abdul Rahman Yaqoub Massawa [email protected] Saeed El Hirikah [email protected]

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Saudi Arabia (CONTINUED)GMT+3 El Sayed El Ayouty & Co. Certified Public Accountants AL-KHOBAR Bandaria Dist. Back to Riyadh House Establishment P.O. Box 200 Al-Khobar 31952 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (13) 882-2193 +966 (13) 882-1973 [email protected] www.elayouty.com

Fazal Junaidi (Manager) International Liaison: International Liaison: International Tax: International Tax:

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

SenegalGMT Moore Stephens IFI Sarl Senegal DAKAR

Tim Woodward

Paul Stockton

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

SerbiaGMT+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 [email protected] www.revizija.co.rs

Bogoljub Aleksic International Liaison:

Jelena Beljkas [email protected]

Offices also in Novi Sad, Nis and Zrenjanin

130

SeychellesGMT+4 Pool & Patel VICTORIA Maison La Rosiere P.O. Box 117 Victoria Mahe Seychelles Telephone: Facsimile: E-mail: Bernard Pool Suketu Patel International Liaison: International Tax:

+248 4323201 +248 4323518 [email protected] Gemma Roberts Suketu Patel [email protected] Bernard Pool [email protected]

SingaporeGMT+8 Moore Stephens LLP SINGAPORE 10 Anson Road #29-15 International Plaza Singapore 079903 Singapore Telephone: Facsimile: E-mail: Website: Mick Aw Chris Johnson Lim Peng Huat Neo Keng Jin International Liaison: International Tax:

+65 6221 3771 +65 6221 3815 [email protected] www.moorestephens.com.sg

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Willy Ng Lao Mei Leng Poh Lay Choo Wong Koon Min Mick Aw [email protected] Lim Peng Huat [email protected]

131

SlovakiaGMT+1 BDR, spol. s r.o. BRATISLAVA Černyševského 26 851 01 Bratislava Slovakia Telephone: Facsimile: E-mail: Website:

+421 (0) 905 689 761 +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]

BDR, spol. s r.o. BANSKÁ BYSTRICA M. M. Hodžu 3 974 01 Banská Bystrica Slovakia Telephone: Facsimile: E-mail: Website:

+421 (0) 48 470 00 41 +421 (0) 48 415 31 17 [email protected] www.bdrbb.sk Alžbeta Chromčíková Eva Reguliová Ivan Kiňo

Viera Babjaková Dagmar Mihálová Mária Dubielová International Liaison: International Tax:

Martin Kiňo [email protected] Ludmila Svätojánska Kiňová [email protected]

South AfricaGMT+2 Moore Stephens South Africa (Pty) Ltd. CAPE TOWN 2 Athos Court, 10 Austwick Road Cnr Campground & Austwick Roads Rondebosch Cape Town 7700 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0)21 685 0088 +27 (0)86 402 9808 [email protected] www.moorestephens.co.za

Charles Reid [email protected]

132

Mailing Address P.O. Box 1955 Cape Town, 8000 South Africa

Chairman, Durban

South Africa (CONTINUED)GMT+2 Margie Alt Liaison for Africa; Africa Desk for China [email protected] T: +27 21 685 0088 Jeff Blackbeard Africa Strategy Advisor, Durban [email protected] T: +27 31 332 8622 Moore Stephens Cape Town Inc. CAPE TOWN Mailing Address P.O. Box 1955 Cape Town 8000 South Africa

2nd Floor, Block 2, Northgate Park Corner Section Street & Koeberg Rd Paarden Eiland, 7450 Cape Town South Africa Telephone: Facsimile: E-mail: Website: Chris Bush Dale Kohlberg Andrew Pitt Lindie Stander Adéle Smit International Liaison: International Tax Personal: International Tax Corporate:

+27 (0)21 525 8600 +27 (0)21 525 8601 [email protected] www.moorestephens.co.za Johan Vermeulen Grant Ward Ferdinand Hoffman Alan Billson Andrew Pitt [email protected] Grant Ward [email protected] Dale Kohlberg [email protected]

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Moore Stephens Forensic Services CAPE TOWN The Business Centre No. 1 Bridgeway Road Bridgeways Precinct Century City 7441 Cape Town South Africa Telephone: Facsimile: E-mail: Website: Gillian Bolton

+27 (0)21 830 5403 +27 (0)86 552 6806 [email protected] www.moorestephens.co.za Preeya Ramjee

133

South Africa (CONTINUED)GMT+2 Moore Stephens CJL DURBAN Mailing Address P.O. Box 11800 Marine Parade, 4056 South Africa

5th Floor The Spinnaker Albert Terrace Durban, 4001 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 31 332 8622 +27 (0) 31 332 1828 [email protected] www.moorestephens.co.za Devek Harryparsad Craig Wardell Janine Bamber Leena Sarabjit

Charles Reid Rod Templar Tarryn Lyn Wright Dudley Belling Hans Hillermann International Liaison: International Tax:

Charles Reid [email protected] Janine Bamber [email protected]

Moore Stephens PDB INC. EAST LONDON Mailing Address PO Box 13413 Vincent 5217 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:

Sheldon Ross Barry Johan Pretorius [email protected]

Moore Stephens FRRS Inc EAST RAND Moore Stephens House 18 Lakeview Crescent Kleinfontein Lake Office Park Benoni 1501 South Africa Telephone: Facsimile: E-mail: Website: Leonard Roberts Ettiene Rossouw International Liaison and Tax:

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Mailing Address PO Box 663 Benoni 1500 South Africa

+27 11 421 8374 +27 11 421 5777 [email protected] www.moorestephens.co.za Anton Ferreira Bernadine Lombard Leonard Roberts [email protected]

South Africa (CONTINUED)GMT+2 Moore Stephens MO GEORGE Mailing Address PO Box 1195 George, 6530 South Africa

2nd Floor, Church Corner Corner of Courtenay & Kerk Street George, 6529 South Africa Telephone: Facsimile: E-mail: Website: Piet Otto Andriëtte Badenhorst Fanus Truter International Liaison:

+27 (0)44 802 0000 +27 (0)44 802 0100/0101 [email protected] www.moorestephens.co.za Heinie de Jager Kobus Wolmarans Piet Otto [email protected]

Moore Stephens WK Incorporated HUMANSDORP Mailing Address P.O. Box 271 Humansdorp 6300 South Africa

54 Voortrekker Road Humansdorp 6300 South Africa Telephone: Facsimile: E-mail: Website: George Melville Jo Viviers International Liaison: International Tax:

+27 (0) 42 295 1107 +27 (0) 42 291 0031 [email protected] www.moorestephens.co.za Johannes Barnard Jeandré van Zyl

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Jo Viviers [email protected] George Melville [email protected]

Moore Stephens WK Incorporated JEFFREYS BAY 15 Oosterland Street Jeffreys Bay 6330 South Africa Telephone: Facsimile: E-mail: Website: George Melville Jo Viviers International Liaison: International Tax:

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 Jeandré van Zyl Johannes Barnard Jo Viviers [email protected] George Melville [email protected]

135

South Africa (CONTINUED)GMT+2 Moore Stephens MWM Inc. JOHANNESBURG Mailing Address P.O. Box 3094 Houghton 2041 South Africa

50 Oxford Road Parktown Johannesburg 2193 South Africa Telephone: Facsimile: E-mail: Website: Olivier Barbeau Candice Whitefield International Liaison:

+27 (0) 11 544 0700 +27 (0) 86 567 4135 [email protected] www.moorestephens.co.za Antoinette Schalekamp Matthew Visser Olivier Barbeau [email protected]

Moore Stephens B&W KIMBERLEY Mailing Address P.O. Box 110598 Hadison Park 8306 South Africa

5 Rush Street Albertynshof Kimberley, 8301 South Africa Telephone: Facsimile: E-mail: Andrew Bennie Adolf Prinsloo Merwyn Ferreira Wilna de Villiers International Liaison:

+27 (053) 831 1699 +27 (086) 605 1168 [email protected] Sindy Pretorius Johan Pretorius Servaas Verster Adolf Prinsloo [email protected]

Moore Stephens B&W LICHTENBURG Mailing Address P.O. Box 2773 Lichtenburg, 2740 South Africa

Office 3, 71 Church Street Lichtenburg, 2740 South Africa Telephone: Facsimile: E-mail: Website: Merwyn Ferreira Adolf Prinsloo Andrew Bennie Wilna de Villiers International Liaison:

136

+27 (0) 18 632 1772 +27 (0) 86 605 7063 [email protected] http://southafrica.moorestephens.com/ Lichtenburg.aspx Sindy Pretorius Johan Pretorius Servaas Verster Merwyn Ferreira [email protected]

South Africa (CONTINUED)GMT+2 Moore Stephens Pietermaritzburg 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 Johan Riekert International Liaison: International Tax:

+27 (0) 33 347 0220 +27 (0) 33 347 0223 [email protected] www.moorestephens.co.za Ryan Thompson Russell Thomas 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: Louw Slabbert George Friend International Liaison and Tax:

+27 (0) 41 365 3521 +27 (0) 41 365 2351 [email protected] www.moorestephens.co.za

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Phillip Kemp Jason Verwey George Friend [email protected]

Moore Stephens B&W PRETORIA Mailing Address P O Box 35847 Menlo Park 0102 South Africa

321 Alpine Way Lynnwood 0081 Pretoria South Africa Telephone: Facsimile: E-mail: Website: Adolf Prinsloo Andrew Bennie Merwyn Ferreira Wilna de Villiers International Liaison and Tax:

+27 (0)12 348 7003 +27 (0)12 348 7090 [email protected] www.moorestephens.co.za Sindy Pretorius Johan Pretorius Servaas Verster Adolf Prinsloo [email protected]

137

South Africa (CONTINUED)GMT+2 Moore Stephens VDA INC STELLENBOSCH Mailing Address P.O. Box 12246 Die Boord 7613 South Africa

Moore Stephens VDA Building 24 Techno Drive Technopark Stellenbosch, 7600 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 21 880 1718 +27 (0) 21 880 1425 [email protected] www.moorestephens.co.za

Izak du Plessis Margeaux Stofberg Pieter-Louw van der Ahee International Liaison:

George du Preez Sune van der Merwe

Pieter-Louw van der Ahee [email protected]

Moore Stephens Risk Services (Pty) Ltd. STELLENBOSCH Moore Stephens VDA Building 24 Techno Drive Techno Park Stellenbosch, 7600 South Africa Telephone: Facsimile: E-mail: Website:

Mailing Address P.O. Box 12249 Die Boord Stellenbosch 7613 South Africa

+27 (0) 21 880 1718 +27 (0) 21 880 1306 [email protected] www.moorestephens.co.za

Louw van der Merwe International Liaison:

Louw van der Merwe [email protected]

South KoreaGMT+9 See Korea

SpainGMT+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]

138

Spain (CONTINUED)GMT+1 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) Joaquín Fanjul Manuel Julve International Liaison:

Joan Siurana Cesar Gregori Kieran Power Miguel Lomas Molina

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:

+34 93 434 40 40 +34 93 434 40 41 [email protected] www.moorestephens-addveris.es

International Liaison:

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Josep Ribó Higini Baiges

Joan Siurana Jorge Blanquer Pere Saumoy

Jorge Blanquer [email protected]

Moore Stephens AMS, S.L. BILBAO C\Cardenal Gardoqui 9, pral. izqda 48008 Bilbao (Bizkaia) Spain Telephone: Facsimile: E-mail: Website:

+34 94 443 66 00 +34 94 410 38 79 [email protected] www.moorestephensams.com

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

139

Spain (CONTINUED)GMT+1 Moore Stephens AMS, S.L. LOGROÑO Avida. Republica Argentina 4 entreplanta B 26002 Logroño (La Rioja) Spain Telephone: Website:

+34 941 100 240 www.moorestephensams.com

José Maria Gómez Aguilar Moore Stephens AMS, S.L. VITORIA Jose Joaquin Landázuri 15-1°-izda 01008 Vitoria Alava Spain Telephone: Website:

+34 945 03 48 21 www.moorestephensams.com

Ignacio Barturen Fernandez 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 Iberica de Auditoria, S.L., CANARY ISLANDS Alejandro Hidalgo 3, 305 35005 Las Palmas de Gran Canaria Spain Telephone: Facsimile: E-mail:

+34 617359124 +34 91 319 17 36 [email protected]

International Liaison:

Isabel Fernandez [email protected]

140

Spain (CONTINUED)GMT+1 Moore Stephens SP SL MARBELLA Marqués del Duero, 76 3ªD – 29670 San Pedro de Alcántara Marbella Spain Telephone: Facsimile: E-mail: Website:

+34 952 799 413 +34 952 782 794 [email protected] www.moorestephenssp.es

Kieran Power International Liaison:

Carlos Cabrera Blanco Kieran Power [email protected]

Moore Stephens Fidelitas Auditores, S.L. OVIEDO Pelayo, 4 - 2ª planta (Edificio La Jirafa) 33003 Oviedo Asturias Spain Telephone: Facsimile: E-mail: Website: Joaquín Fanjul Antonio Alonso Sanz

+34 985 22 75 15 +34 985 22 00 81 [email protected] www.moorestephens-fidelitas.com Sandra Alonso Díaz José Luis Canteli Díaz

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Moore Stephens Ibergrup, S.A.P. VALENCIA Poeta Querol Nº 9-1ª 46002 Valencia Spain Telephone: Facsimile: E-mail: Website: Pablo Acha Cesar Gregori Francisco J. Calvet Javier Calvet Garcia

+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

141

Spain (CONTINUED)GMT+1 Moore Stephens Ibergrup, S.A.P. PALMA DE MALLORCA Calle Monsenyor Palmer, 2, 4L 0701 4 Palma de Mallorca Spain Telephone: Facsimile: E-mail: Website:

+34 971 763 844 +34 971 760 626 [email protected] www.moorestephensibergrup.es

Francisco Diaz Moore Stephens JMC, S.L. SEVILLA C/Caños de Carmona, no. 9 - 4ºA 41003 Sevilla Spain Telephone: Facsimile: E-mail: Website:

+34 954 213 772 +34 957 496 189 [email protected] www.moorestephens.es

José María Del Cid Jesús Hernández Gil Salvador Picossi Ramírez

Felipe Rivera Porras Juan Manuel Garrido Martin Miguel Lomas Molina

Offices also in Malaga and Granada Moore Stephens JMC, S.L. CORDOBA C/Córdoba de Veracruz, No. 5-7º 1 14008 Córdoba Spain Telephone: E-mail:

+34 957 498 569 [email protected]

Miguel Lomas Molina Moore Stephens JMC, S.L. GRANADA C/Marqués de Mondejar, No. 4 Epita. A y B 18005 Granada Spain Telephone: E-mail: Jesús Hernández Gil

142

+34 958 536 125 [email protected]

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] www.mszaragoza.com José Luis Valero Andrés Fuertes

Pedro Lomba Mª Pilar Pinilla Manuel Julve Moore Stephens LP, S.L. PAMPLONA Conde Rodezno, 1 entreplanta 31004 Pamplona Spain Telephone: Facsimile: E-mail: Website:

+34 948 29 14 63 +34 948 29 08 31 [email protected] www.mszaragoza.com

Jon Ander Redín

Sri LankaGMT+5.5 Please see the correspondent firm listing

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SwedenGMT+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 Monica Lassarev

International Liaison:

Flemming Nilausen [email protected] Carl Magnus Kollberg [email protected]

International Tax:

Offices in Gothenburg and Uddevalla

143

Sweden (CONTINUED)GMT+1 Moore Stephens Ranby AB GOTHENBURG Mailing Address Box 31028 SE-400 32 Gothenburg Sweden

Första Långgatan 30 SE-400 32 Gothenburg Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)31 722 42 00 +46 (0)31 722 42 01 [email protected] www.moorestephens.se Patrik Löwenadler Jan Redig Reino Svärdh Magnus Westlindh

Emil Berglund Anders Gustavsson Björn Hedström Jan-Erik Johansson Niklas Larsson International Liaison: International Tax:

Niklas Larsson [email protected] Björn Hedström [email protected]

Offices in Gothenburg, Kungälv and Stenungsund Moore Stephens Malmö AB MALMÖ Kattsundsgatan 27 SE-203 11 Malmö Sweden Telephone: Facsimile: E-mail: Website: Patrik Andersson Lars Norberg International Liaison:

144

Mailing Address Box 4051 SE-203 11 Malmö Sweden +46 (0)40 102660 +46 (0)40 129150 [email protected] www.moorestephens.se Johan Kling Martin Johnsson Patrik Andersson [email protected]

Sweden (CONTINUED)GMT+1 Moore Stephens Allegretto AB STOCKHOLM Mailing Address P.O. Box 38120 10064 Stockholm Sweden

Ringvägen 100 PO Box 38120 100 64 Stockholm Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)8 644 18 00 +46 (0)8 644 98 99 [email protected] www.moorestephens.se Peter Johansson Kerstin Norlin Ann-Christine Skyttberg Eva Stein P.O. Wennerlund Barbro Wikman

Roland Brehme Lars Erik Engberg Anders Ericsson Sture Eriksson Jan Gustafsson Lena Gustavsson International Liaison:

Eva Stein [email protected]

SwitzerlandGMT+1 Moore Stephens Switzerland Association GENEVA Mailing Address P.O. Box 90 1211 Geneva 20 Switzerland

23, avenue de France 1202 Geneva Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 58 911 86 00 +41 (0) 58 911 86 97 [email protected] www.moorestephens.ch

Jacques Grossen (Chairman and Country Co-ordinator) Déborah Dépraz (Technical Coordinator)

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Anton Müller (Treasurer) Marco Moscatelli (Secretary)

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 WP International Liaison and Tax:

Thomas Acklin WP [email protected]

145

Switzerland (CONTINUED)GMT+1 Moore Stephens Refidar S.A. GENEVA Mailing Address P.O. Box 90 1211 Geneva 20 Switzerland

23, avenue de France 1202 Geneva Switzerland Telephone: Facsimile: E-mail: Website: Dalmazio Lolli Marco Moscatelli International Liaison and Tax:

+41 (0) 58 911 86 00 +41 (0) 58 911 86 97 [email protected] www.moorestephens.ch Jacques Grossen Alexandre Perrin Jacques Grossen [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]

CRC Cabinet de Révision & Conseil SA GENEVA Mailing Address P.O. Box 3444 1211 Geneva 3 Switzerland

6, place des Eaux-Vives 7207 Geneva Switzerland Telephone: Facsimile: E-mail: Website: Raj Nair FCA Samuel Zufferey International Liaison:

146

+41 (0) 22 707 49 50 +41 (0) 22 707 49 58 [email protected] www.auditcrc.com Alberto Imondi Raj Nair FCA [email protected]

Switzerland (CONTINUED)GMT+1 Moore Stephens Refidar S.A. LAUSANNE Rue du Lion-d’Or 4 Case postale 6179 1002 Lausanne Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 58 911 86 00 +41 (0) 58 911 86 98 [email protected] www.moorestephens.ch

Jacques Grossen Laurent Rigoli International Liaison: International Tax:

Yanick Platel Laurent Rigoli [email protected] Jacques Grossen [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:

+41 (0) 21 349 10 00 +41 (0) 21 349 10 01 [email protected] www.ilex.ch

Samuel Zufferey International Liaison and Tax:

Cédric Briand

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Samuel Zufferey [email protected]

Moore Stephens Luzern AG LUCERNE Obergrundstrasse 61 CH-6003 Luzern Switzerland Telephone: Facsimile: E-mail: Website: Urs Manetsch Nino Iuliano International Liaison and Tax:

+41 (0)41 555 05 55 +41 (0)41 555 05 56 [email protected] www.msluzern.ch Manuela Müller Gennaro Pannone Urs Manetsch [email protected]

147

Switzerland (CONTINUED)GMT+1 Studio Giuseppe Ferrari S.A. Revisioni e consulenze aziendali LUGANO Viale St. Franscini 20 Casella Postale 5967 6901 Lugano Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 91 923 78 09 +41 (0) 91 923 22 88 [email protected] www.moorestephens.ch

Giuseppe Ferrari Moore Stephens Refidar S.A. NYON Place Bel-Air 5 Case postale 1347 1260 Nyon 1 Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 58 911 86 00 +41 (0) 58 911 86 99 [email protected] www.moorestephens.ch

Jacques Grossen Grégoire Etienne International Liaison: International Tax:

Tony Lerch Déborah Dépraz Jacques Grossen [email protected] Grégoire Etienne [email protected]

Dr. Rietmann & Partner AG ST GALLEN Vadianstrasse 44 CH-9001 St Gallen Switzerland Telephone: Facsimile: E-mail: Walter Schwander Marcel Metzler Kurt Kränzlin International Liaison: International Tax:

148

+41 (0) 71 221 10 50 +41 (0) 71 221 10 51 [email protected] Tsering D. Zora Michael Schwander Tsering D. Zora [email protected] Kurt Kränzlin [email protected]

Switzerland (CONTINUED)GMT+1 Moore Stephens Expert (Zurich) AG ZURICH Mailing Address Europastrasse 18 8152 Glattbrugg Switzerland

Usteristrasse 11 CH-8001 Zurich Switzerland Telephone: E-mail: Website:

+41 77 443 68 66 [email protected] www.msexpertzurich.ch

Claudia Suter International Liaison:

Monique B. Huber Claudia Suter [email protected]

Audit services. Refidar Moore Stephens 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 / http:// zurichmoorestephens.com

Hélène Staudt Beat Lattmann International Liaison:

Fortunat Sigrist

S

Hélène Staudt [email protected]

Tax and fiduciary services. Moore Stephens Zug AG ZUG Alpenstrasse 15 P. O. Box 4853 CH-6304 Zug Switzerland Telephone: Facsimile: E-mail: Website: Anton Müller Ivano Castagna International Liaison: International Tax:

+41 (0) 41 729 42 42 +41 (0) 41 729 42 29 [email protected] www.mszug.ch Guido Migliaretti Ivano Castagna [email protected] Anton Müller [email protected]

149

Taiwan (ROC)GMT+8 Tiaoho & Co. TAIPEI 5/F., No.53, Nanjing East Road Sec.2, 10457 Taipei Taiwan Telephone: Facsimile: E-mail: Website:

+886 (2) 2562 9889 +886 (2) 2581 5955 [email protected] www.moorestephens.com.tw

Alex Kuo International Liaison: International Tax:

Ivy Lin Alex Kuo [email protected] Michael Kao [email protected]

Tiaoho & Co. KAOHSIUNG 21 F/1 91 Chung Shan 2nd Road Kaohsiung Taiwan Telephone: Facsimile: E-mail: Website:

+886 (7) 332 2003 +886 (7) 335 3691 [email protected] www.moorestephens.com.tw

Jackson C.J. Jwo

Angela Chuang

Tiaoho & Co. TAICHUNG 21F.-1, No.186, Sec.2 Taiwan Blvd., West Dist., Taichung City 403 Taiwan Telephone: Facsimile: E-mail: Website: John Chen

150

+886 (4) 23269926 +886 (4) 23289229 [email protected] www.moorestephens.com.tw Matthew Chang

ThailandGMT+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] / secretary@pitisevi. com http://www.msapl.com/

Chaovana Viwatpanachati Pana Viwatpanachati Suvimol Kittayakiern International Liaison and Tax: International Liaison and Tax:

Vilairat Rojnucharin Wanpen Unrun

Chaovana Viwatpanachati [email protected] Pana Viwatpanachati [email protected]

Moore Stephens Dia Sevi Ltd BANGKOK 316/32 Sukhumvit 22 Klongtoey Bangkok 10110 Thailand Telephone: Facsimile: Website:

+66 (2) 3325126-9/3115520 +66 (2) 3115567 http://asiapacific.moorestephens.com

T TunisiaGMT+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:

Jelil Bouraoui [email protected]

151

TurkeyGMT+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 Serkan Yilmaz Ümmiye Aytaş Kösoğlu Ahmet Öztamur

Kenan Avci Burak Onur Erkan Kahraman Idil Mumcuoğlu International Liaison: International Liaison:

Burak Onur [email protected] Kenan Avci [email protected]

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ANKARA Armada İş Merkezi Beştepe Mahallesi Dumlupınar Belvin No:6 A:Blok K:12 Bölüm 1233 Yenimahalle Ankara Turkey Telephone: Facsimile: E-mail: Website:

+90 (312) 235 63 10 +90 (312) 295 62 00 [email protected] www.moorestephens.com.tr

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ORDU Zaferi Milli Mahallesi Sitkican Caddesi No:55 Ordu Turkey Telephone: Facsimile: E-mail: Website:

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+90 (452) 223 10 23 +90 (452) 223 10 23 [email protected] www.moorestephens.com.tr

UkraineGMT+2 Moore Stephens KIEV 3rd Floor Administrative Building G 67 Peremogy Avenue Kiev, 03062 Ukraine Telephone: Facsimile: E-mail: Website:

+380 (44) 491 82 28 +380 (44) 206 10 30 [email protected] www.yakovlev.com.ua

Alexander Yakovlev International Liaison:

Alexander Yakovlev [email protected]

Moore Stephens Ukraine ODESSA Office 16 39/1 Uspenskaya Street Odessa 65014 Ukraine Telephone: Facsimile: E-mail:

+380 (48) 7773672 +380 (482) 349335 [email protected]

Pavel Lavsky International Liaison:

Pavel Lavsky [email protected]

See also Moore Stephens CIS Limited in London, UK.

United Arab EmiratesGMT+4 Moore Stephens DUBAI Courier Address Suite 202 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://middleeast.moorestephens.com Nandakumar Ankarath Abdul Aziz Abdullah Mohammad Bukhatir John Adcock (Dubai and Muscat) [email protected]

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

153

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United Arab Emirates (CONTINUED)GMT+4 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]

Moore Stephens JEBEL ALI Courier Address Suite 202 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: Website:

+971 (4) 881 7565/811 6809 +971 (4) 881 7626/881 9504 [email protected] http://middleeast.moorestephens.com

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

Moore Stephens SHARJAH Courier Address Suite 202 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: Website:

+971 (4) 282 0811/(6) 557 0794 +971 (4) 282 0812 [email protected] http://middleeast.moorestephens.com

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

154

United KingdomGMT 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 Marty Lau Steven Levine Merryck Lowe Anton Luck Chris Malacrida Ian McBane Richard Moore Ian Murphy Robert Noye-Allen Patricia Osborne Philip Parr Kevin Phillips Andrew Potts Jon Randall Omar Ripon Kelly Sheppard Michael Simms Gill Smith James Springham Ian Staunton Paul Stockton David Sweet Mike Tovey James Walsh Tom Ward Nick Warner Valerie Watson Tim West Steve Wheeler Steve Williams Richard Willis Jeremy Willmont Katharine Wolstenholme Vincent Wood Geoffrey Woodhouse Tim Woodward

Joanne Allen Dominic Arnold Mark Ayres Alex Barnes Lorraine Bay Simon Baylis Nick Bennett Susan Bill Adrian Brook Michael Butler David Chopping Philip Clark Paul Clark Debbie Clarke Mike Cooper Stephen Corrall Philip Cowan Martin Daniel David Edison Timothy Fussell Andrew Gallagher Simon Gallagher Andrew Galli Ian Gardner Richard Greiner Eyad Hamouieh Michael Hathorn Matthew Hayes Mark Henderson Sarah Hillary Lauren Holbrook Caroline Holmes Stephen Humphreys Gareth Jones Jacquelyn Kimber Michael Kotsapas Mark Lamb 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

155

United Kingdom (CONTINUED)GMT Moore Stephens UK Limited (Executive Office) LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail: Website:

+44 (0) 20 7334 9191 +44 (0) 20 7248 3408 [email protected] www.moorestephens.co.uk

Nicholas Hilton (Executive Director) Moore Stephens Consulting Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website:

+44 (0) 20 7334 9191 +44 (0) 20 7651 1991 www.bintelligent.co.uk

Andrew Galli Paul Latarche Simon Lamb Katharine Wolstenholme

David Edison David Sweet Omar Ripon

Snow Hill Trustees Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail: Richard Moore

156

+44 (0) 20 7334 9191 +44 (0) 20 7334 7973 [email protected] Robin Worby

United Kingdom (CONTINUED)GMT Moore Stephens CIS Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website:

+44 (0)20 7334 9191 +44 (0)20 7651 1545 www.moorestephens.ru

Gavin Stoddart

Elena Tikhnenko

DX: 15 London/Chancery Lane Moore Stephens BATH 30 Gay Street Bath BA1 2PA Telephone: Facsimile: E-mail: Website: Andrew Vince Mark Burnett International Liaison:

+44 (0)1225 486100 +44 (0)1225 448198 [email protected] www.moorestephens.co.uk Robert Branch Daniel Slocombe Robert Branch [email protected]

Moore Stephens Chartered Financial Planners BATH The Coach House Kelston Park Bath BA1 9AE Telephone: Facsimile: E-mail: Website: Adrian McCabe David Freke International Liaison:

U +44 (0) 1225 788088 +44 (0) 1225 788070 [email protected] www.moorestephenscfp.com Huw Powell Adrian McCabe [email protected]

157

United Kingdom (CONTINUED)GMT Moore Stephens (NI) LLP BELFAST Donegall House 7 Donegall Square North Belfast BT1 5GB Northern Ireland Telephone: 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 Nigel Thompson International Liaison:

Mervyn Dolan

Rosemary Peters Gallagher OBE [email protected]

Moore Stephens LLP BIRMINGHAM 35 Calthorpe Road Edgbaston Birmingham West Midlands B15 1TS Telephone: E-mail: Website:

+44 (0)121 454 4141 [email protected] www.moorestephens.co.uk

Suk Aulak Paul Fenner

Nick Simkins

International Liaison: International Tax:

Suk Aulak [email protected] Ross Northall [email protected]

Moore Stephens LLP - Restructuring & insolvency BIRMINGHAM 35 Calthorpe Road Edgbaston Birmingham West Midlands B15 1TS Telephone: E-mail: Website: Steve Ramsbottom

158

+44 0121 454 4141 [email protected] www.moorestephens.co.uk

United Kingdom (CONTINUED)GMT Moore Stephens BRISTOL One Redcliff Street Bristol BS1 6TP Telephone: E-mail: Website:

+44 (0) 117 980 6120 [email protected] www.moorestephens.co.uk

Andrew Vince Mark Burnett International Liaison:

Robert Branch Daniel Slocombe Robert Branch [email protected]

Moore Stephens LLP Restructuring & Insolvency BRISTOL One Redcliff Street Bristol BS1 6NP 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:

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+44 (0) 1634 895100 +44 (0) 1634 895101 [email protected] www.moorestephens.co.uk

David Elliott

159

United Kingdom (CONTINUED)GMT Moore Stephens (South) LLP CHICHESTER City Gates 2-4 Southgate Chichester West Sussex PO19 8DJ Telephone: Facsimile: E-mail: Website:

+44 (0) 1243 531600 +44 (0) 1243 520637 [email protected] www.moorestephens.co.uk/south Graham Francis Louise Hastings

Andrew Henshaw Mike Wakeford Andrea Wulff International Liaison: International Tax:

Andrew Henshaw [email protected] Mike Wakeford [email protected]

Moore Stephens (NI) LLP COLERAINE 32 Lodge Road Coleraine County Londonderry Northern Ireland BT52 1NB Telephone: Facsimile: E-mail: Website:

+44 (0) 28 7035 2171 +44 (0) 28 7035 8419 [email protected] www.moorestephens.co.uk/ni

Steven Lindsay Rosemary Peters Gallagher OBE International Liaison: International Tax:

160

Nigel Thompson Hilary Farrell

Steven Lindsay (Derry ~ Londonderry) [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/eastmidlands

Nicholas Bairstow Adrian Urquhart International Liaison: International Tax Corporate: International Tax Personal:

Andrew Page Peter Simons 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:

Jon Telford [email protected]

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Office also at Peterborough Moore Stephens (NI) LLP 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] http://www.moorestephens.co.uk/msca Steven Lindsay Steven Lindsay [email protected]

161

United Kingdom (CONTINUED)GMT Scott-Moncrieff EDINBURGH Exchange Place 3 Semple Street Edinburgh Scotland EH3 8BL Telephone: Facsimile: E-mail: Website: Nick Bennett Chris Brown Scott Craig Gillian Donald Mike Harkness Robert Mackenzie International Liaison: International Tax:

+44 (0)131 473 3599 +44 (0)131 473 3535 [email protected] www.scott-moncrieff.com Gareth Magee Paul Renz Wemyss Stewart Morag Watson Gary Devlin Gareth Magee [email protected] Paul Renz [email protected]

Moore Stephens ENFIELD Nicholas House River Front Enfield Middlesex EN1 3FG Telephone: Facsimile: E-mail: Website: David Anderson Robin Worby International Liaison: International Tax:

162

+44 (0) 208 366 4331 +44 (0) 208 367 8246 [email protected] www.moorestephens.co.uk Francis Corbishley David Anderson [email protected] Robin Worby [email protected]

United Kingdom (CONTINUED)GMT Scott-Moncrieff GLASGOW 25 Bothwell Street Glasgow Scotland G2 6NL Telephone: Facsimile: E-mail: Website: David Boyd Bernadette Higgins Stewart MacDonald Mark McRae International Liaison: International Tax:

+44 (0) 141 567 4599 +44 (0) 141 567 4535 [email protected] www.scott-moncrieff.com Pamela Coyne Marc Shenken Allison Gibson 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: Chris Goodwin International Liaison: International Tax:

+44 (0)1483 538881 +44 (0)1483 537331 [email protected] www.moorestephens.co.uk/south Danielle Griffin

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Chris Goodwin [email protected] Danielle Griffin [email protected]

Scott-Moncrieff INVERNESS 10 Ardross Street Inverness Scotland IV3 5NS Telephone: Facsimile: E-mail: Website:

+44 (0)1463 701940 +44 (0)1463 232205 [email protected] www.scott-moncrieff.com

Mhairi Callander International Liaison:

Mhairi Callander [email protected]

163

United Kingdom (CONTINUED)GMT Moore Stephens (South) LLP ISLE OF WIGHT 9 St John’s Place Newport Isle of Wight PO30 1LH Telephone: Facsimile: E-mail: Website:

+44 (0) 1983 825000 +44 (0) 1983 822933 [email protected] www.moorestephens.co.uk/south

Sue Lucas Kevin Cooper International Liaison and Tax:

Esme Shakeshaft Sue Lucas [email protected]

Moore Stephens (NI) LLP 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 LLP LEICESTER 1st Floor Gateway House Grove Business Park Enderby Leicester LE19 1SY Telephone: E-mail: Website: Suk Aulak International Liaison: International Tax:

164

+44 (0) 116 247 1393 [email protected] www.moorestephens.co.uk Ross Northall Suk Aulak (Birmingham) [email protected] Ross Northall [email protected]

United Kingdom (CONTINUED)GMT Moore Stephens (NI) LLP 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: International Tax Personal & Corporate:

+44 (0) 151 703 1080 +44 (0) 151 703 1085 [email protected] www.moorestephens.co.uk Mark Platt Simon McGain Brian McGain [email protected] Brian McGain [email protected]

Office also in Widnes Moore Stephens (North West) LLP MANCHESTER

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Centurion House 129 Deansgate Manchester M3 3WR Telephone: Facsimile: E-mail: Website: Keith Miller Keiron Kelly International Liaison: International Tax Personal & Corporate:

+44 (0)161 832 4281 +44 (0)161 834 5264 [email protected] www.moorestephens.co.uk Andrew McGain Brian McGain [email protected] Keiron Kelly [email protected]

165

United Kingdom (CONTINUED)GMT Moore Stephens LLP NORTHAMPTON Cheviot House 53 Sheep Street Northampton NN1 2NE Telephone: E-mail: Website: Suk Aulak International Liaison: International Tax:

+44 01604 639257 [email protected] www.moorestephens.co.uk Ross Northall Suk Aulak (Birmingham) [email protected] Ross Northall [email protected]

Moore Stephens PETERBOROUGH Rutland House Minerva Business Park Lynch Wood Peterborough PE2 6PZ Telephone: Facsimile: E-mail: Website: Dickon Sandbach Mick Lumsden Andy Hancock Carolyn Rossiter International Liaison: International Tax Corporate: International Tax Personal:

166

+44 (0) 1733 397300 +44 (0) 1733 397349 [email protected] www.moorestephens.co.uk/eastmidlands Richard Thurlow Geoff Norman Mohamed Mavani Jon Telford (Partner - Financial Services) Dickon Sandbach [email protected] Carolyn Rossiter [email protected] Denise Watson [email protected]

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 Peter Richardson (Associate) International Liaison: International Tax:

Jonathan Green Robert Macdonald (Associate) Andrew Williams

Robert Newman [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]

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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: Andrew Coldwell Stuart Datlen International Tax:

+44 (0)23 8033 0116 +44 (0)23 8033 8674 [email protected] www.moorestephens.co.uk/south Andrew Stevens Peter Richardson (Associate) Peter Richardson (Salisbury)

167

United Kingdom (CONTINUED)GMT Moore Stephens LLP - Restructuring & insolvency SOUTHAMPTON The French Quarter 114 High Street Southampton SO14 2AA Telephone: Facsimile: E-mail: Website:

+44 (0)23 8033 0116 +44 (0)23 8033 8674 [email protected] www.moorestephens.co.uk

Duncan Swift Moore Stephens STEVENAGE First Floor 73-75 High Street Stevenage Hertfordshire SG1 3HR Telephone: E-mail: Website:

+44 01438 741147 [email protected] www.moorestephens.co.uk

David Anderson Francis Corbishley International Liaison: International Tax:

Mark Stevens Robin Worby David Anderson [email protected] Robin Worby [email protected]

Moore Stephens STOKE ON TRENT 6 Ridge House, Ridgehouse Drive Festival Park, Stoke on Trent Staffordshire ST1 5TL Telephone: Facsimile: E-mail: Website: Mustafa Abdulali Neil Dingley International Liaison:

168

+44 (0)1782 201120 +44 (0)1782 201599 [email protected] www.moorestephens.co.uk Mark Morris Ashley Conway Ashley Conway [email protected]

United Kingdom (CONTINUED)GMT Moore Stephens LLP THAMES VALLEY 58 Queens Road Reading Berkshire RG1 4RP Telephone: E-mail: Website:

+44 (0)118 952 4700 [email protected] www.moorestephens.co.uk Kevin Voller David Wright

Miles Hewitt-Boorman Mike McAllister Neil Tustian International Liaison: International Tax:

Miles Hewitt-Boorman [email protected] Kevin Voller [email protected]

Moore Stephens LLP WATFORD Suite 17, Building 6 Croxley Green Business Park Hatters Lane Watford Hertfordshire WD18 8YH Telephone: Facsimile: E-mail: Website:

+44 (0) 1923 236622 +44 (0) 1923 245660 [email protected] www.moorestephens.co.uk

Mike Finch

United States of AmericaGMT-5/10 Moore Stephens North America, Inc Executive Office MINNEAPOLIS 2501 Wayzata Boulevard Minneapolis Minnesota 55405 U.S.A. Telephone: E-mail:

+1 952 250 6937 [email protected]

Tony Szczepaniak [email protected]

Chief Executive Officer

169

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United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo ATLANTA Overlook II - Suite 350 2839 Paces Ferry Road SE Atlanta Georgia 30339 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 770 980 9394 +1 770 980 9230 [email protected] www.elliottdavis.com

James S. Jackson International Liaison: International Tax: International Tax:

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

170

+1 (404) 256-1606 +1 (404) 255-6114 [email protected] www.mstiller.com Rose Keller William C. Lankford Jr. Douglas D. Taylor Marcus G. Dowling [email protected]

United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo AUGUSTA One Tenth Street Suite 400 Augusta Georgia 30903 U.S.A. Telephone: E-mail: Website:

+1 706 722 9090 [email protected] www.elliottdavis.com

Deron Stancil International Liaison: International Tax: International Tax:

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

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

Frank T. Ardito Giuseppe (Joe) Femia William B Ford Charles S. Kennedy Jr. David J. Keyo Jr. (Managing Director) International Liaison: International Tax:

Linda J. Kramer Carol A. Magyar Thomas J. O’Connor Anthony P. Smeriglio

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Anthony P. Smeriglio [email protected] Charles S. Kennedy Jr. [email protected]

171

United States of America (CONTINUED)GMT-5/10 DiCicco, Gulman & Co LLP BOSTON 150 Presidential Way Suite 510 Woburn Massachusetts 01801 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (781) 937 5300 +1 (781) 937 5100 [email protected] www.dgccpa.com Donald A. Greenhalgh Richard Gulman Stephen Minson Erica Nadeau Joel Rothenberg George D. Shaw David M. Sullivan Kim Train Donald J. Troy

Laurie J. Austin Laura K. Barooshian Cheryl Burke Steve Colella Chad DaGraca Leonard N. DiCicco Jr. Jonathan Farrell Jody Goldman Robin Gorski International Liaison: International Tax:

Cheryl Burke [email protected] Laurie J. Austin [email protected]

Moore Stephens Tiller, LLC BRUNSWICK 1612 Newcastle Street Suite 200 Brunswick Georgia 31520 U.S.A. Telephone: Facsimile: Website: Angela L. Heys Charles M. Martin International Liaison:

172

+1 (912) 265-1750 +1 (912) 264-4976 www.mstiller.com Christopher B. Thomas Marcus G. Dowling [email protected]

United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP CAMARILLO 400 W. Ventura Blvd. Suite 250 Camarillo California 93010 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (805) 374-8555 +1 (805) 413-1749 [email protected] www.hcvt.com

William L. Warburton John R. Lilly

Rebecca Gibb

International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Rea & Associates, Inc. CAMBRIDGE 941 Steubenville Avenue P.O. Box 820 Cambridge Ohio 43725-0820 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 432-5658 +1 (740) 432-2049 [email protected] www.reacpa.com

Maribeth Wright International Liaison: International Tax:

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

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Elliott Davis Decosimo CHARLESTON 100 Calhoun Street Suite 300 Charleston South Carolina 29401 U.S.A. Telephone: E-mail: Website:

+1 843 577 7040 [email protected] www.elliottdavis.com

Timothy A. Grow Cindy C. Brams Melonie Hammond-Trace International Liaison: International Tax: International Tax:

Victor K. Kliossis Brandon T. Renaud

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

173

United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo CHARLOTTE 700 East Morehead Street Suite 400 Charlotte North Carolina 28202 U.S.A. Telephone: E-mail: Website:

+1 704 333 8881 [email protected] www.elliottdavis.com George Noonan Christopher R. Purvis Daniel E. Warren

Richard Battle Robert W. Elliot Lee E. Haynes James E. Hazel Jr. International Liaison: International Tax: International Tax:

Richard Battle [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

Moore Stephens Doeren Mayhew, P.C. CHARLOTTE 7301 Carmel Executive Park Suite 305 Charlotte North Carolina 28226 U.S.A. Telephone: Website:

+1 (704) 341-0970 www.moorestephensdm.com

Lori J. Carmichael International Liaison:

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Joseph A. Amine [email protected]

United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo CHATTANOOGA 629 Market Street Suite 100 Chattanooga Tennessee 37402 U.S.A. Telephone: E-mail: Website:

+1 423 756-7100 [email protected] www.decosimo.com Renee B. Ford Jennifer A. Goodman Marshall M. Harvey John E. Henegar Karl J. Jordan Kimberley A. Bales Lawrence W. Coleman Powell William R. Russell

Robert L. Belcher H. Ken Conner D. Michael Costello David Cranford Nick Decosimo R. Frederick Decosimo Joe Decosimo Rose E. Decosimo Thomas P. Eiseman International Liaison: International Tax: International Tax:

Nick Decosimo [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

CDH, PC CHICAGO 101 N. Wacker, Suite 2015 Chicago Illinois 60606 U.S.A. Telephone: Website:

+1 (630) 285-0215 www.dhcpa.com

International Liaison:

Koh Fujimoto [email protected] Dan Duncan [email protected]

International Tax:

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United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo CINCINNATI 201 East Fifth Street Suite 2100 Cincinnati Ohio 45202 U.S.A. Telephone: E-mail: Website: Kevin Begley Charles Bradley East Chris Flaig International Liaison: International Tax: International Tax:

+1 513 579 1717 [email protected] www.elliottdavis.com Michael W. Gentry Kathy Mitts Kathy Mitts [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

Rea & Associates, Inc. CLEVELAND 7201 Center St. Mentor Ohio 44060-4907 U.S.A. Telephone: Facsimile: E-mail: Website: Ryan Dumermuth Alan C. Hill International Liaison: International Tax:

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+1 (440) 266-0077 +1 (440) 266-0088 [email protected] www.reacpa.com Wendy V. Shick Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo COLUMBIA 1901 Main Street Suite 900 Columbia South Carolina 29201 U.S.A. Telephone: E-mail: Website: William J. Bossong R. Jason Caskey Jeffery S. Greenway Darren J. Hardin Richard F. Hewitt International Liaison: International Tax: International Tax:

+1 803 256 0002 [email protected] www.elliottdavis.com R. Scott McClelland Beverly Seier Stacy Stokes William F. Quattlebaum R. Scott McClelland [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

Rea & Associates, Inc. COLUMBUS 5775 Perimeter Drive Suite 200 Dublin Ohio 43017-3224 U.S.A. Telephone: Facsimile: E-mail: Website: Trista Acker Ben Antonelli Christopher E. Axene Kent Beachy Lee Beall David M. Cain International Liaison: International Tax:

+1 (614) 889-8725 +1 (614) 889-0159 [email protected] www.reacpa.com

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Tracy Kaufman Timothy McDaniel Michaela McGinn Clayton W. Rose III Mark Van Benschoten Lee Beall [email protected] Christopher E. Axene [email protected]

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United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. COSHOCTON 534 Main Street P.O. Box 607 Coshocton Ohio 43812-1612 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 622-8783 +1 (740) 622-1740 [email protected] www.reacpa.com

Todd Mizer International Liaison: International Tax:

Lee Beall (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 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 Ronald J. Ruggeri Patrick M. Trombetta Michael Pescatore Michael J. Halkias [email protected] Ronald J. Ruggeri [email protected]

United States of America (CONTINUED)GMT-5/10 Travis Wolff, LLP DALLAS 15950 N. Dallas Parkway Suite 600 Dallas Texas 75248 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (972) 661-1843 +1 (972) 490-4120 [email protected] www.traviswolff.com Kelly Morgan Gillette Hunter Nibert Jeff Owens J. Scott Stafford Jennifer Steele Kenneth B. Travis Justin Varnon Gary Wyatt

Stephen Flanagan Robert Gonzales Geoffrey G. Gunn Jerri Hammer John Karls Perry S. Kaufman Kenneth W. Kay Michael T. Means International Liaison:

Kenneth W. Kay [email protected]

Moore Stephens Doeren Mayhew, P.C. DALLAS 2804 Regal Road Suite 104 Plano Texas 75075 U.S.A. Telephone: Website:

+1 (972) 826-4200 www.moorestephensdm.com

Daniel C. Moulton International Liaison:

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Joseph A. Amine [email protected]

Elliott Davis Decosimo DALTON 109 West Morris Street Dalton Georgia 30722 U.S.A. Telephone: E-mail: Website:

+1 706 278 7100 [email protected] www.elliottdavis.com

Allen B. Bentley International Liaison: International Tax: International Tax:

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

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United States of America (CONTINUED)GMT-5/10 Moore Stephens Doeren Mayhew, P.C. DETROIT 305 West Big Beaver Road Troy Michigan 48084-0231 U.S.A. Telephone: Facsimile: Website:

+1 (248) 244-3060 +1 (248) 244-3133 www.moorestephensdm.com Bruce G. Knapp James A. Koepke Jason LeRoy Stephen R. McCaghy Jeffrey M. McCann James J. Miesowicz Stephen R. Mihalik James L. Noteman James P. O’Rilley Robert M. Parks Aaron Partridge Peter Prychodko David Ritter Benedict P. Rybicki John T. Scollin Lawrence A. Simon Anne Taros Steven C. Wedge Mia Yun Joseph A. Zito

Joseph A. Amine Chad M. Anschuetz Richard J. Beamish Michael J. Berry Catherine G. Bruder Claudio S. Calado Mark A. Crawford Greig Davis Joseph C. DeGennaro Michael J. DePoli Terry Dykhouse Janice M. Fortin Todd R. Fox Patrick D. Fuelling Robert E. Gawthrop Todd Groeneveld George Grzywacz Matthew Gurwin Thomas J. Hinsberg Robin D. Hoag Dawn Jasinski 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 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)GMT-5/10 SC&H Group ELLICOTT CITY 6011 University Boulevard Suite 490 Ellicott City Maryland 21043 U.S.A. Telephone: E-mail: Website:

+1 (800) 832 3008 [email protected] www.scandh.com

International Liaison:

Ron Causey [email protected]

Holthouse Carlin & Van Trigt LLP ENCINO 15760 Ventura Blvd Suite 1700 Encino California 91436 U.S.A. Telephone: Facsimile: E-mail: Website: Norm Tamkin International Liaison and Tax:

+1 (818) 849-3140 +1 (818) 849-3141 [email protected] www.hcvt.com Dennis Ito Greg Hutchins (Westlake Village) [email protected]

Frost, PLLC FAYETTEVILLE 1200 E. Joyce Blvd Suite 301 Fayetteville Arkansas 72703 U.S.A. Telephone: Facsimile: E-mail: Website: Keith Ekenseair International Liaison and Tax:

U +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)GMT-5/10 Holthouse Carlin & Van Trigt LLP FORT WORTH 421 West Third Street Suite 450 Fort Worth Texas 76102 U.S.A. Telephone: E-mail: Website:

+1 (817) 768-6000 [email protected] www.hcvt.com

Donna Hansen Scott Stephenson

Jeffrey Strug

Brown Smith Wallace LLP GLEN CARBON 2220 South State St., Rte 157 Suite 300 Glen Carbon Illinois 62034 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (618) 654-3100 +1 (618) 654-4624 [email protected] www.bswllc.com

Tony J. Caleca Beene Garter LLP GRAND RAPIDS 56 Grandville Avenue SW Suite 100 Grand Rapids Michigan 49503-2679 U.S.A. Telephone: Facsimile: Website: David M. Barrons Peggy W. Bishop Howard L. Cutler Carol L. Hubbard Marla E. Huizing Steve Johnson Brian E. LaFrenier International Liaison:

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+1 (616) 235-5200 +1 (616) 235-5285 www.beenegarter.com Eric J. Larson Daniel P. Lynn Roxanne M. Page Ann M. Plummer Thomas P. Rosenbach K. Eric Smith Claude A. Titche III Thomas P. Rosenbach [email protected]

United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo GREENVILLE Corporate Headquarters 200 East Broad Street, Suite 500 Greenville South Carolina 29606 U.S.A. Telephone: E-mail: Website: Robert Beckwith Kay Biscopink Michael W. Boliek Cy Burgess Thomas D. Childers Jr. Richard E. Davis Claudia Gibbons Jay Gibson Kenneth H. Holcomb Matthew Madden Michael J. McGuigan Terri G. McNaughton International Liaison: International Liaison: International Tax:

+1 864 242 3370 [email protected] www.elliottdavis.com F. Andrew Mitchell John Otten Frances M. Patterson Eric D. Pitts Garry A. Rank R. Andrew Rogers Barbara S. Rushing Eric Schmid Caroline C. Van Hook Jeff N. Walker Richard E. Waycaster Kay Biscopink [email protected] Eric Schmid (International Audit) [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected]

Moore Stephens Doeren Mayhew, P.C. HOUSTON One Riverway Suite 1200 Houston Texas 77057 U.S.A. Telephone: Website: Richard Beutelschies Patricia Garcia Chris Haas Carrie Koshkin Michael Kuchar Jennifer Mailhes International Liaison:

U +1 (713) 789 7077 www.moorestephensdm.com Christopher T. Masters Tim Moore Juan Padilla Elissa Posway Clifton Teague Joseph A. Amine [email protected]

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United States of America (CONTINUED)GMT-5/10 CDH, PC ITASCA 100 Pierce Road Suite 100 Itasca Illinois 60143 U.S.A. Telephone: Facsimile: Website:

+1 630 285-0215 +1 630 285-1166 www.cdhcpa.com Andrea Krueger Jun Okubo

Dan Duncan Koh Fujimoto Wendy Kelly International Liaison: International Tax:

Koh Fujimoto [email protected] Dan Duncan [email protected]

Grassi & Co. JERICHO 50 Jericho Quadrangle, Suite 200 Jericho NY 11753 U.S.A. Telephone: Facsimile: E-mail: Website: Louis Grassi Lori Bono Robert Brewer Jeffrey Cohen Ronald Eagar William Fischer David Freda Geri Gregor Robert Grote Raymond Haller Stephen Mannhaupt International Liaison: International Tax:

+1 (516) 256-3500 +1 (516) 256-3510 [email protected] www.grassicpas.com Kevin Meyer Carl Oliveri John Pellitteri Lou Pizzileo Lisa Rispoli David Rottkamp Tammy E. Straus Anthony Tomaro Alice Varisano David Warshauer Louis Grassi [email protected] Jeffrey Cohen [email protected]

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

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United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo KNOXVILLE 800, South Gay Street, Suite 1919 Knoxville Tennessee 37929 U.S.A. Telephone: E-mail: Website:

+1 865 546 0021 [email protected] www.elliottdavis.com

Janice Sansing International Liaison: International Tax: International Tax:

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

Rea & Associates, Inc. LIMA 2579 Shawnee Rd Lima Ohio 45806-1409 U.S.A. Telephone: Facsimile: E-mail: Website: Mark J. McKinley Chris Ricker International Liaison: International Tax:

+1 (419) 331-1040 +1 (419) 331-1120 [email protected] www.reacpa.com Peg Minnig Mark Hoops Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

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United States of America (CONTINUED)GMT-5/10 Frost, PLLC LITTLE ROCK 425 West Capitol Ave Suite 3300 Little Rock Arkansas 72201 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (501) 376-9241 +1 (501) 374-5520 [email protected] www.frostpllc.com Angela Hopkins Tammy Lisko Dan Peregrin Doug Richardson Cheryl Shuffield

T. J. Boyle Bob Childress Dennis Cooper Ted Duncan Greg Flesher Rob Gunther International Liaison and Tax:

Doug Richardson [email protected]

Citrin Cooperman & Company, LLP LIVINGSTON 290 West Mount Pleasant Avenue Suite 3310 Livingston New Jersey 07039 U.S.A. Telephone: Facsimile: E-mail: Website: Gary N. Bagoff Stuart Bender Edward S. Dratch Kurt Elsaesser Wilfredo Fernandez Sylvie Gadant Stacy L. Gilbert F. Wayne Holton Edward C. Horton International Liaison: International Liaison: International Tax: International Tax:

186

+1 (973) 218-0500 +1 (973) 218-7160 [email protected] www.citrincooperman.com Ken Metsky Joseph Monaco Michael Napolitano Salvatore L. Reda Alex Serrano Robert Siegel Gerald Van Ostenbridge Paula Vuksic Mark L. Fagan (White Plains) [email protected] Aaron J. Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] James A.J. Revels (Philadelphia) [email protected]

United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP LONG BEACH 100 Oceangate Suite 800 Long Beach California 90802 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (562) 590-9535 +1 (562) 590-0395 [email protected] www.hcvt.com

Blake Christian Victor Gonzales International Liaison and Tax:

Mike Thielman Greg Hutchins (Westlake Village) [email protected]

Armanino LLP LOS ANGELES 11766 Wilshire Boulevard Ninth Floor Los Angeles California 90025 U.S.A. Telephone: Facsimile: E-mail: Website: Mark Baumohl Harvey Bookstein Michael Bossi Gary Garbowitz Mark Hutchison Rob La Rue Tom Leaper Sam Levin Mike McCormick Jeff Ong-Siong International Liaison: International Tax:

+1 (310) 478-4148 +1 (310) 312-0358 [email protected] www.armaninoLLP.com Renee Ordeneaux Michael Ozen Stephen Rickert David Roberts Tom Schulte Ken Teasdale Alin Wall Yunna Weinzerl Jason Zayon

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Andrew J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

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United States of America (CONTINUED)GMT-5/10 Frazer, LLP LOS ANGELES 135 S. State College Blvd Suite 300 Brea California 92821 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (714) 990 1040 +1 (714) 671 1041 [email protected] www.frazerllp.com Ralph Lizardo Lou Rendon Brian Tunnelle Susan Woo Dean Yamagata

Stephen Bastardi Jacques Cohen Sharon A. Davis Tim Gulling Jeff C. Jones International Liaison:

Jeff C. Jones [email protected]

Holthouse Carlin & Van Trigt LLP LOS ANGELES (Principal Office) 11444 West Olympic Blvd 11th Floor Los Angeles California 90064 U.S.A. Telephone: Facsimile: E-mail: Website: Jim Carlin Ken Froelich Mara Hofman Phil Holthouse John Kishi International Liaison and Tax:

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+1 (310) 566-1900 +1 (310) 566-1901 [email protected] www.hcvt.com Julie Miller Patty O’Connell Ben Shiao John Van Trigt Morris Zlotowitz Greg Hutchins (Westlake Village) [email protected]

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. MARIETTA 132 South Fourth Street Marietta Ohio 45750-3208 U.S.A. Telephone: Facsimile: E-mail: Website: James Hensler International Liaison: International Tax:

+1 (740) 373-7423 +1 (740) 373-7492 [email protected] www.reacpa.com Matt Pottmeyer Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

Citrin Cooperman & Company, LLP MARYLAND 7101 Wisconsin Avenue Suite 1012 Bethesda Maryland 20814 U.S.A. Telephone: Facsimile: E-mail: Website: Seth C. Allen Philip R. Baker Douglas A. Dowling International Liaison: International Liaison: International Tax: International Tax:

+1 (301) 654-9000 +1 (301) 656-3056 [email protected] www.citrincooperman.com Brian J. Giganti Paul J. Gnatt Celso T. Mataac Jr. Mark L. Fagan (White Plains) [email protected] Aaron J. Chaitovsky [email protected] Jeff Slavet [email protected] James A.J. Revels (Philadelphia) [email protected]

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United States of America (CONTINUED)GMT-5/10 SC&H Group MARYLAND 910 Ridgebrook Road Sparks Maryland 21152 USA Telephone: Facsimile: E-mail: Website: Bill Adams Duke Allen Jennifer Amato Lori Burghauser Fran Burns Ron Causey Bob Dillon Nathan DiNatale Patrick Gahagan International Liaison: International Tax:

+1 410-785-6778 +1 (410) 403-1570 [email protected] www.scandh.com Gregory Scott Horning Jim Jenkins Jeffrey M. Klima Barry Offutt Stuart Rudo Paul Shifrin Jim Wilhelm Mike Young Ron Causey [email protected] Bob Dillon [email protected]

Offices also in McLean (Virginia) Norcross (Georgia), Tampa (Florida) Rea & Associates, Inc. MEDINA 694 East Washington St P.O. Box 485 Medina Ohio 44258-0485 U.S.A. Telephone: Facsimile: E-mail: Website: Frank L. Festi Jr. David K. McCarthy International Liaison: International Tax:

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+1 (330) 722-8222 +1 (330) 722-7104 [email protected] www.reacpa.com Chad Welty Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

United States of America (CONTINUED)GMT-5/10 Elliott Davis Decosimo MEMPHIS Marsh Center 1000 Ridgeway Loop Road Suite 402 Memphis Tennessee 38120 U.S.A. Telephone: E-mail: Website:

+1 901 683 8899 [email protected] www.elliottdavis.com

Frank P. Lamanna Jr. Kevin McAdams International Liaison: International Tax: International Tax:

M. Arnold McGruder Kevin McAdams [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

Moore Stephens Lovelace, P.A. MIAMI 701 Brickell Avenue Suite 550 Miami Florida 33131 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (305) 819-9555 +1 (305) 351-0002 [email protected] www.mslcpa.com

Julie A. Baird Michael Gossman Stanley “Sandy” W. Swindling Jr. International Liaison: International Tax:

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Kevin D. Murphy [email protected] Kurt A. Alter [email protected]

Moore Stephens Doeren Mayhew, P.C. MIAMI 12060 SW 129th Court Suite 201 Miami Florida 33186-4582 U.S.A. Telephone: Website: Hugh S. Chakler James A. Griner Jack D. Kenney International Liaison:

+1 (305) 232-8272 www.moorestephensdm.com John J. Murnane Douglas J. Orth Joseph A. Amine [email protected]

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United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. MILLERSBURG 212 North Washington Street Millersburg Ohio 44654-1122 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (330) 674-6055 +1 (330) 674-3859 [email protected] www.reacpa.com Christopher A. Roush Michael K. Taylor

Thomas R. Jeffries Brian A. Kempf Zac Morris International Liaison: International Tax:

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

Moore Stephens Lovelace, P.A. MILWAUKEE Third Ward Milwaukee 342 North Water Street Suite 600 Milwaukee Wisconsin 53202 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (305) 819-9555 +1 (305) 351-0002 [email protected] www.mslcpa.com

Carolyn “Carrie” St. John International Tax: International Liaison:

Kurt A. Alter [email protected] Kevin D. Murphy [email protected]

CDH, PC MILWAUKEE 350 Bishops Way, Suite 100 Brookfield Wisconsin 53005 U.S.A. Telephone: Website:

+1 262 784 4040 www.cdhcpa.com

International Liaison:

Koh Fujimoto [email protected] Dan Duncan [email protected]

International Tax:

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United States of America (CONTINUED)GMT-5/10 Armanino LLP NAPERVILLE 55 S. Main Street Suite 277 Naperville Illinois 60540 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (630) 868-5000 +1 (630) 868-5001 [email protected] www.armaninoLLP.com

Lindy Antonelli International Liaison: International Tax:

Andrew J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

Elliott Davis Decosimo NASHVILLE Roundabout Plaza 1600 Division Street, Suite 225 Nashville Tennessee 37203 U.S.A. Telephone: E-mail: Website:

+1 615 248 5500 [email protected] www.elliottdavis.com

Jennifer Lane International Liaison: International Tax: International Tax:

Mike Vaden Mike Vaden [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

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Elliott Davis Decosimo NASHVILLE - BRENTWOOD 5214 Maryland Way, Suite 307 Brentwood Tennessee 37027 U.S.A. Telephone: E-mail: Website:

+1 615 292 7135 [email protected] www.elliottdavis.com

Larry Hyatt International Liaison: International Audit Liaison: International Tax:

Kay Biscopink [email protected] Eric Schmid [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected]

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United States of America (CONTINUED)GMT-5/10 Grassi & Co. NEW CITY, ROCKLAND COUNTY 10 Esquire Road, Suite 4 New City, New York 10956 USA Telephone: Facsimile: E-mail: Website: Louis Grassi Lori Bono Robert Brewer Jeffrey Cohen Ronald Eagar Geri Gregor Robert Grote Michael Hochman William Hughes International Liaison: International Tax:

+1 (845) 634-5300 +1 (845) 634-5909 [email protected] www.grassicpas.com Stephen Mannhaupt Richard McGuinness Kevin Meyer Carl Oliveri John Pellitteri Lisa Rispoli David Rottkamp Maryann Schugmann Louis Grassi [email protected] Jeffrey Cohen [email protected]

Also located in New York City and Long Island (Jericho, NY) Rea & Associates, Inc. NEW PHILADELPHIA 122 Fourth Street NW P.O. Box 1020 New Philadelphia Ohio 44663-5120 U.S.A. Telephone: Facsimile: E-mail: Website: Lisa Beamer Mark Fearon Darlene Finzer Greg R. Goodie Paul McEwan International Liaison: International Tax:

194

+1 (330) 339-6651 +1 (330) 339-4837 [email protected] www.reacpa.com Donald McIntosh Steve Renner Kyle Stemple Annie Yoder Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

United States of America (CONTINUED)GMT-5/10 Grassi & Co. NEW YORK 488 Madison Avenue New York NY 10022 USA Telephone: Facsimile: E-mail: Website:

+1 (212) 661-6166 +1 (212) 755-6748 [email protected] www.grassicpas.com

Louis Grassi James Anziano Lori Bono Robert Brewer Jeffrey Cohen Ronald Eagar Daniel Effron (Tax Partner) William Fischer David Freda Steven Goldstein Geri Gregor Robert Grote International Liaison: International Tax:

Ronald Honka Phil Laycock Stephen Mannhaupt Robert Manzella Kevin Meyer Carl Oliveri John Pellitteri Lou Pizzileo David Rottkamp Magda Szabo Rocco Totino David Warshauer

Louis Grassi [email protected] Jeffrey Cohen [email protected]

Office also located in Long Island (Jericho, NY) and New City (Rockland County)

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United States of America (CONTINUED)GMT-5/10 Citrin Cooperman & Company, LLP NEW YORK 529 Fifth Avenue New York New York 10017 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (212) 697-1000 +1 (212) 697-1004 [email protected] www.citrincooperman.com

Joel A. Cooperman (Chief Executive Officer) Joseph Ahn Eric Albert Ronald Altman Marvin Bader Harmen Bakker Jeffrey L. Baliban Richard J. Barbash Steven Battino Corey D. Bell Barry Berger Jules Blackman Dmitry Bogdashevsky Matthew Bonney Allison Brack Joseph Bublé Craig Cafaro Ronald J. Carlen Aaron J. Chaitovsky Niles Citrin Arnold Civins Terri Coffel Patricia A. Cummings Paul H. Dailey Patrick Daly Michael DeVito Manny Diakogeorgios Lori Drucker Arthur Erk Howard Fielstein Nicholas Florio Megan Garufi John C. Genz Michael Gershon Richard Gordon Peter L. Grasso Steven A. Greene James Grimaldi David Grumer Terence J. Halloran

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Paul S. Helderman Arnold J. Herrmann F. Wayne Holton Li Li Huang Paula A. Iacovissi Michael Iannuzzi Hussein Ibrahim Gary M. Karlitz Denise Koch Daniel J. Kohn Adam Lazarus Salvatore Leone Brian S. Levenstein James V. Lynch Mark Mindick Victor Mizzaro Robert A. Modansky Maria Pani Elaine Papadopoulos Joseph J. Puglisi Leon M. Reimer Adam Reiss Keith M. Rennard John R. Repetti Michael Rhodes Richard Rosenkrantz Andrew Rotter Scott Rutter Albert Salem Alan A. Schachter Robert A. Schneider Mark Schniebolk Paul Schroer Mary Sheridan Harold Shulman Jeff Slavet Marc Sonnenberg Constantine Sophos Mandeep Trivedi Soula Tsambiras Continued... 

United States of America (CONTINUED)GMT-5/10 Roy Tumpowsky Joseph Turkewitz Errol Wander Steven Winchester International Liaison: International Liaison: International Tax: International Tax:

Victor Wlodinguer Marla Yoss Richard Zendel Mark L. Fagan (White Plains) [email protected] Aaron J. Chaitovsky [email protected] Jeff Slavet [email protected] James A.J. Revels (Philadelphia) [email protected]

MSPC NEW YORK 546 Fifth Avenue 6th Floor New York New York. 10036-5000 U.S.A. Telephone: Facsimile: E-mail: Website: James J. Flannery Richard J. Montalbano International Liaison: International Tax:

+1 (212) 682-1234 +1 (212) 687-8846 [email protected] www.mspc-cpa.com Michael J. Halkias Richard J. Montalbano [email protected] Ronald J. Ruggeri [email protected]

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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: William Conron Mark L. Fagan Ronald Hegt Renata Howard Barry Newman Eric Prescott International Liaison: International Liaison: International Tax: International Tax:

+1 (203) 847 4068 +1 (203) 849 0624 [email protected] www.citrincooperman.com Alan A. Schachter Pat Spagnoli Jeffrey Stuart Michael A. Tolla Gilbert Watkins Mark L. Fagan (White Plains) [email protected] Aaron J. Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] James A.J. Revels (Philadelphia) [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:

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John F. Prentice [email protected]

United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP ORANGE COUNTY 555 Anton Blvd Suite 700 Costa Mesa California 92626 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (714) 361-7600 +1 (714) 361-7601 [email protected] www.hcvt.com Donna Hansen Scott Stephenson Jeffrey Strug

Michele Carter David Erard Curt Giles Robert Hamilton International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Moore Stephens Lovelace, P.A. ORLANDO Citrus Center Suite 600 255 South Orange Avenue Orlando Florida 32801-3428 U.S.A. Telephone: Facsimile: E-mail: Website: Kurt A. Alter Scot E. Aurelius William Blend Farlen Halikman International Liaison: International Tax: Senior Executive:

+1 (407) 740-5400 +1 (407) 740-0012 [email protected] www.mslcpa.com Rob Matschner William Miller Jr. Kevin D. Murphy Daniel J. O’Keefe

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Kevin D. Murphy [email protected] Kurt A. Alter [email protected] Douglas G. Palmer [email protected]

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United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP PASADENA 350 West Colorado Blvd Suite 500 Pasadena California 91105 U.S.A. Telephone: Facsimile: E-mail: Website: Kevin Cordano Hans Gustafsson Vicken Haleblian International Liaison and Tax:

+1 (626) 243-5100 +1 (626) 243-5101 [email protected] www.hcvt.com Alexandra Leung Andy Torosyan Ryan Welch Greg Hutchins (Westlake Village) [email protected]

Citrin Cooperman & Company, LLP PHILADELPHIA 1800 JFK Boulevard Philadelphia Pennsylvania 19103 U.S.A. Telephone: Facsimile: E-mail: Website: William C. Briggs Mary Brislin Mark Carey Mark S. Carrow Stanley Goldis Brian Hoffman Michael Kline Denise Kopyar International Liaison: International Liaison: International Tax: International Tax:

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+1 (215) 545-4800 +1 (215) 545-4810 [email protected] www.citrincooperman.com Matthew W. Lakofsky Joseph W. Lesowitz Alan Mandeloff David Metzler James A.J. Revels Kevin Ryan Terry Silver Colleen S. Vallen Mark L. Fagan (White Plains) [email protected] Aaron J. Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] James A.J. Revels [email protected]

United States of America (CONTINUED)GMT-5/10 Frost PLLC PHOENIX 15255 North 40th Street Suite 149 Phoenix Arizona U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (602) 765-3089 +1 (602) 765-3107 [email protected] www.frostpllc.com

Craig Thomson International Liaison:

Craig Thomson [email protected]

Citrin Cooperman & Company, LLP PLAINVIEW, LONG ISLAND 131 Sunnyside Boulevard Suite 110 Plainview New York 11803 U.S.A. Telephone: Facsimile: E-mail: Website: Steven Battino Corey D. Bell Lori Drucker Michael Feller Howard Fielstein International Liaison: International Liaison: International Tax: International Tax:

+1 (516) 349-2150 +1 (516) 349-2190 [email protected] www.citrincooperman.com Ted B. Lackowitz Diane K. McGaughey Michael Sabatini Marc Sonnenberg Joseph Turkewitz

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Mark L. Fagan (White Plains) [email protected] Aaron J. Chaitovsky [email protected] Jeff Slavet [email protected] James A.J. Revels (Philadelphia) [email protected]

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United States of America (CONTINUED)GMT-5/10 Armanino LLP PORTLAND 9755 SW Barnes Road Suite 660 Portland Oregon 97225 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (503) 535-1260 +1 (503) 535-1270 [email protected] www.armaninoLLP.com

Bruce Kirschenbaum International Liaison: International Tax:

Andrew J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

Elliott Davis Decosimo RALEIGH 5410 Trinity Road, Suite 320 Raleigh North Carolina 27607 U.S.A. Telephone: E-mail: Website: James H. Hayne John Lunsford International Tax: International Tax:

+1 919 783 7073 [email protected] www.elliottdavis.com Tom McNeish Jon Strickland Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

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

Del Rush International Liaison and Tax:

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Del Rush [email protected]

United States of America (CONTINUED)GMT-5/10 Eadie and Payne, LLP REDLANDS 1839 West Redlands Blvd., Redlands California 92373 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (909) 793-2406 +1 (909) 792-3516 [email protected] www.eadiepaynellp.com John F. Prentice Frank M. Zabaleta

Eden C. Casareno Deborah L. Crowley Adrienne J. Lindgren International Liaison:

Mailing Address PO Box 9360 Redlands California 92375-2560 U.S.A.

John F. Prentice [email protected]

Elliott Davis Decosimo RICHMOND 901 E. Byrd Street, Suite 1000 Richmond Virginia 23219 U.S.A. Telephone: E-mail: Website: William T. Berry Paul M. Pickett International Liaison: International Tax: International Tax:

+1 804 612 4380 [email protected] www.elliottdavis.com W. Mark Rudolph Kimberly D. VanHuss W. Mark Rudolph [email protected] Kay Biscopink (Int Prac Leader Asia) [email protected] Eric Schmid (Europe) [email protected]

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United States of America (CONTINUED)GMT-5/10 The Bonadio Group ROCHESTER 171 Sully’s Trail Suite 201 Pittsford New York 14534-4557 U.S.A. Telephone: Facsimile: Website:

+1 (585) 381-1000 +1 (585) 381-3131 www.bonadio.com

Christopher P. Anderson Gerald J. Archibald John Bevilacqua Susan Bevilacqua Thomas F. Bonadio Thomas Bruckel Carl Cadregari Kristen M. Clark Jean Close Jeffrey R. Corey Jeffrey Couchman Scott W. Cresswell Frank Discenza Timothy Doyle J. Bernard Dubiel Anthony Duffy Donald Eichenauer Robert Enright Gregg Evans David Fabian Paul Fries Gregg Genovese Thomas Gianatasio Tom Giglio Denise Gueli Paul Henry Scott Jordan James T. Keefe Jamie Keiser Gail M. Kinsella Edward S Knapp Stanley Konopko Daniel Koscielny Robert Kriner International Liaison: International Tax:

Brian Lafountain Heather Leggiero Jeffrey Lewis Bettina Lipphardt Janine Mangione Philip A. Mann John D Marshall Karen Nasoni Denise Neamon John Olsen Jeffrey F. Paille Michael Parrinello Timothy F Pierce Kenneth Pink Leah Powell Cheryl Prout Eileen Semmler Randall Shepard Michael Smith Nancy Snyder Craig M. Stevens Rocco Surace Donald Taylor Steve M. Terrigino Jeffrey Trubia Roger D. Upton Mario P. Urso Alan Walther Jeffrey M. Wexler Richard Wojciechowski Charlie Wood Bruce B. Zicari II James J. Zielinski Richard Zweifel

Thomas F. Bonadio [email protected] Thomas Bruckel [email protected]

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

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United States of America (CONTINUED)GMT-5/10 Armanino LLP SAN DIEGO 11512 El Camino Real Suite 311 San Diego California 92130 U.S.A. Telephone: E-mail: Website:

+1 (858) 207-5150 [email protected] www.armaninoLLP.com

Theresa Brown International Liaison: International Tax:

Andrew J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

Frazer, LLP SAN DIEGO Website:

http://www.frazerllp.com/contact-us-2/

Services available through Los Angeles Armanino LLP SAN FRANCISCO 44 Montgomery Street Suite 900 San Francisco California 94104 U.S.A. Telephone: Facsimile: E-mail: Website: Liam Collins Scott Copeland International Liaison: International Tax:

+1 (415) 568-3280 +1 (415) 568-3281 [email protected] www.armaninoLLP.com

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Grant Lam Ricardo Martinez Andrew J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

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United States of America (CONTINUED)GMT-5/10 Armanino LLP SAN JOSE 50 W. San Fernando Street Suite 500 San Jose California 95113 U.S.A. Telephone: Facsimile: E-mail: Website: Tom Bondi Scott Borgia Matthew Chavez Jon Davies Malcolm Ellerbe Timothy Guderian Larry Kuechler David Lee Roberto Maragoni Takashi Midorikawa International Liaison: International Tax:

206

+1 (408) 200-6400 +1 (408) 200-6401 [email protected] www.armaninoLLP.com Chris Moore Dan Moors Randy Peterson Todd Robinson David Sheets David Sordello Katerina Starkova Robert Tuvell Yu-Ting Wang Andrew J. Armanino (San Ramon) [email protected] Jon Davies [email protected]

United States of America (CONTINUED)GMT-5/10 Armanino LLP SAN RAMON 12657 Alcosta Blvd Suite 500 San Ramon California 94583 U.S.A. Telephone: Facsimile: E-mail: Website: Andrew J. Armanino Matt Armanino Dan J. Bowen Bill Brause Theresa Brown John Brychel Dave Burlington Gerry Clancy Brad Cless Lori Colvin David Davis John Dunican Vintage Foster Tom E. Gard Jason Gilbert David Hersch John Horner International Liaison: International Tax: International Tax:

+1 (925) 790-2600 +1 (925) 790-2601 [email protected] www.armaninoLLP.com Tim Hourigan Dan R. Jones Bruce Kirschenbaum Scott Mangelson Tom Mescall Joshua K. Nevarez Paul O’Grady Monika Pelz Matt Perreault Paul J. Peterson Dean Quiambao Scott Schimberg Jeremy Sucharski Ryan Thomas Teed Eric Weis Kevin Wise Chris Carlberg Andrew J. Armanino [email protected] Jon Davies (San Jose) [email protected] Kevin Wise (San Jose) [email protected]

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Armanino LLP SANTA CRUZ 740 Front Street Suite 365 Santa Cruz California 950060 U.S.A. Telephone: Facsimile: E-mail: Website: Frank Minuti International Liaison: International Tax:

+1 (831) 423-6500 +1 (831) 423-5206 [email protected] www.armaninoLLP.com Robert Smiley Andrew J. Armanino (San Ramon) [email protected] Jon Davies (San Jose) [email protected]

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United States of America (CONTINUED)GMT-5/10 Peterson Sullivan LLP SEATTLE 601 Union Street Suite 2300 Seattle Washington 98101 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (206) 382 7777 +1 (206) 382 7700 [email protected] www.pscpa.com David C. Lee Matthew R. Matson Rachel A. Le Mieux Mark Mitchell Ron Nagle Chris Russell Jim Schneidmiller John Smolke Sharlyn R. Turner

Gerry Adams Kevin Allison Bruce Callow Al W. Dunnell Nathan Hartman Ray G. Holmdahl Scott Jaeger Robert C. Keasal Brian D. Kennett International Liaison: International Liaison: International Tax:

Ray G. Holmdahl [email protected] David C. Lee [email protected] Robert C. Keasal [email protected]

Brown Smith Wallace LLP ST. CHARLES 1520 South Fifth Street Suite 309 St. Charles Missouri 63303 U.S.A. Telephone: Facsimile: E-mail: Website: Bill F. Willbrand Jr.

208

+1 (636) 255-3000 +1 (636) 947-6128 [email protected] www.bswllc.com

United States of America (CONTINUED)GMT-5/10 Brown Smith Wallace LLP ST. LOUIS 6 CityPlace Drive Suite 900 St. Louis Missouri 63141 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (314) 983-1200 +1 (314) 983-1300 [email protected] www.bswllc.com Jenna R. Kerwood Roy H. Kramer Christopher C. Menz Tony J. Munns Larry N. Pevnick Matthew E. Powell Ron M. Present Joel H. Schraier Steve F. Schueppert Ronald P. Steinkamp Karen S. Stern Harvey N. Wallace Kelly J. Weis Bill F. Willbrand Jr.

Robin R. Bell Ira H. Bergman Tony J. Caleca Aaron D. Cooper Martin M. Doerr Doug D. Eckert Alan J. Fine Ted A. Flom Cathy B. Goldsticker Bryan A. Graiff Lincoln K. Gray Rob W. Haggerty David P. Heilich Darla K. Hemmann Ann L. Holtshouser International Liaison:

Tony J. Caleca [email protected]

Moore Stephens Lovelace, P.A. TALLAHASSEE 307 West Park Avenue Suite 202 Tallahassee Florida 32301-1422 U.S.A. Telephone: Facsimile: E-mail: Website:

U +1 (850) 224-4407 +1 (850) 222-3044 [email protected] www.mslcpa.com

Julie A. Baird International Liaison: International Tax:

Kevin D. Murphy [email protected] Kurt A. Alter [email protected]

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United States of America (CONTINUED)GMT-5/10 Moore Stephens Lovelace, P.A. TAMPA AREA 311 Park Place Boulevard Suite 100 Clearwater Florida 33759 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (727) 531-4477 +1 (727) 538-2154 [email protected] www.mslcpa.com

Russell J. “Jeff” Goolsby International Liaison: International Tax:

Kevin D. Murphy [email protected] Kurt A. Alter [email protected]

SC&H Group TYSONS CORNER 7900 Westpark Drive Suite A150 Tysons Corner Virginia 22102 U.S.A. Telephone: Facsimile: E-mail: Website: Joe Freiburger Scott Heflin International Liaison: International Tax:

+1 703 287 5959 +1 703 599 9999 [email protected] www.scandh.com Willem Roos Ron Causey [email protected] Bob Dillon [email protected]

Frazer, LLP VISALIA 2250 West Main Street Suite B Visalia California 93291 U.S.A. Telephone: Facsimile: E-mail: Website: Robert A. Matlick Michael Edwards International Liaison:

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+1 (559) 732-4135 +1 (559) 732-7140 [email protected] www.frazerllp.com David Bekedam Jeff C. Jones (Los Angeles) [email protected]

United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP WESTLAKE VILLAGE Westlake Park Place 3011 Townsgate Road Suite 400 Westlake Village California 91361 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (805) 374-8555 +1 (805) 374-9777 [email protected] www.hcvt.com Robin Paule John Van Trigt Nicholas Vinolus

Dave Bierhorst Jason Flashberg Greg Hutchins John R. Lilly International Liaison and Tax:

Greg Hutchins [email protected]

Citrin Cooperman & Company, LLP WHITE PLAINS 709 Westchester Avenue White Plains New Jersey 10604 U.S.A. Telephone: Facsimile: E-mail: Website: Alan G. Badey Spencer Barback Roberta Bernhardt William Brenner John Bryan Anthony DeJesus Mark L. Fagan Scott Gallagher Ronald Hegt Howard P. Klein Matthew Kuchinsky International Liaison: International Liaison: International Tax: International Tax:

+1 (914) 949-2990 +1 (914) 949-2910 [email protected] www.citrincooperman.com Barbara Lane Mark Mottel Matthew D. Murphy Mary Paladino Ed Roberts Frank Romano Eugene Ruvere Richard J. Stone Robert M. Winton William H. Zeboris Alan Zverin

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Mark L. Fagan [email protected] Aaron J. Chaitovsky (New York) [email protected] Jeff Slavet (New York) [email protected] James A.J. Revels (Philadelphia) [email protected]

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United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. WOOSTER 545 North Market Street Wooster Ohio 44691-3465 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (330) 264 0791 +1 (330) 262-9136 [email protected] www.reacpa.com

Lesley A. Mast International Liaison: International Tax:

C. Eugene Spittle Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

Rea & Associates, Inc. ZANESVILLE 1166 Military Rd, Suite A Zanesville Ohio 43701-0967 U.S.A. Telephone: Facsimile: E-mail: Website: Chad Bice International Liaison: International Tax:

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+1 (800) 837-0804 +1 (740) 454-3292 [email protected] www.reacpa.com James Fracker Lee Beall (Columbus, Ohio) [email protected] Christopher E. Axene (Columbus, Ohio) [email protected]

UruguayGMT-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

Cr. Daniel González Cotelo [email protected] Cra. Ximena Furtado Cazes [email protected] Dr. Tomás Guerrero Costa [email protected]

VenezuelaGMT-4.5 Cifuentes, Lemus & Asociados, S.C. CARACAS Av. La Salle Torre Phelps Piso 26 Plaza Venezuela Caracas Venezuela Telephone: Facsimile: E-mail: Website: Juan Cifuentes Luis Cifuentes Maffalda Lemus Zacarías Delgado International Liaison: International Liaison: International Tax:

+58 212 781 88 66 +58 212 781 29 32 [email protected] www.moorestephens.com.ve

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Zaidet Cotoret Mayerling Mejía Laura Peserico Luis Mogollón Juan Cifuentes [email protected] Luis Cifuentes [email protected] Maffalda Lemus [email protected]

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VietnamGMT+7 Vietnam Auditing Partnership Company (CPA Vietnam) HANOI 8th Floor VG Office Building No. 235 Nguyen Trai Street Thanh Xuan District Hanoi Vietnam Telephone: Facsimile: E-mail: Website:

+84 (4) 3 783 2121 +84 (4) 3 783 2122 [email protected] www.cpavietnam.vn

Ha Phu Nguyen (Managing Partner) Tuan Anh Nguyen International Liaison: International Liaison:

Nam Thanh Phan Thang Van Dinh

Ha Phu Nguyen [email protected] Hien Thu Nguyen [email protected]

Vietnam Auditing Partnership Company (CPA Vietnam) HO CHI MINH CITY 5th Floor Thien Son Building No. 5 Nguyen Gia Thieu Street District 3 Ho Chi Minh City Vietnam Telephone: Facsimile: E-mail: Website:

+84 (8) 3930 7062 +84 (8) 3930 7065 [email protected] www.cpavietnam.vn

International Liaison:

Tuan Anh Nguyen [email protected] Hien Thu Nguyen [email protected]

International Liaison:

Vietnam Auditing Partnership Company (CPA VIETNAM) NORTHERN VIETNAM Floor 1st, No 17-1, Sai Dong Urban Zone Long Bien District Hanoi Vietnam Telephone: Facsimile: E-mail: Website:

+84 (4) 3875 1482 +84 (4) 3875 1482 [email protected] www.cpavietnam.vn

International Liaison:

Ha Phu Nguyen [email protected] Hien Thu Nguyen [email protected]

International Liaison:

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Vietnam (CONTINUED)GMT+7 Vietnam Auditing Partnership Company (CPA Vietnam) DA NANG CITY No. 528 Dien Bien Phu Street Thanh Khe Dong Ward Thanh Khe District Da Nang City Vietnam Telephone: 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:

Vietnam Auditing Partnership Company (CPA Vietnam) SON LA PROVINCE No. 89 Truong Chinh Street Quyet Thang Ward Son La City Son La Provence Vietnam Telephone: Facsimile: E-mail: Website:

+84 (022) 3 756 678 +84 (022) 756 678 [email protected] www.cpavietnam.vn

International Liaison:

Nghia Van Truong [email protected] Hien Thu Nguyen [email protected]

International Liaison:

YemenGMT+3 Mohamed Al-Jaradi & Co SANA’A Haddah Street 2nd Floor Versailles Hotel Building Sana’a Republic of Yemen Telephone: Facsimile: E-mail: Website:

+967 1 411 406 +967 1 411 407 [email protected] www.moorestephens-ye.com

Mohamed Al-Qubati Mohammed Ahmed Al-Jaradi International Liaison:

Hesham A. Al-Atnah

Mohamed Al-Qubati [email protected]

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ZambiaGMT+2 Moore Stephens IFI Limited LUSAKA

Tim Woodward

Paul Stockton

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

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CORRESPONDENT FIRMS Correspondent firms are not full member firms of Moore Stephens International Limited. Firms may be designated as correspondent firms where:

·

·

·

218

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.

BotswanaGMT+2 Stevens Fricker & Associates GABORONE Deloitte House Plot 64518 Fairground Office Park Gaborone Botswana Telephone: Facsimile: E-mail: Website:

+267 3952474 +267 3952478 [email protected] http://www.stevensfricker.com

John Stevens Peter Stevenson International Liaison:

Robert Michael Northcote Vinen Peter Stevenson [email protected]

BrazilGMT-3.5 Estilo Consultoria Accounting and Tax SÃO LUIS Av. Jerônimo de Albuquerque, 545, Conj. 9/10, Bequimão - 65080-645 - São Luis - MA Brazil Telephone: Facsimile: E-mail: Website:

+55 (98) 3304 4182 +55 (98) 3304 4182 [email protected] www.moorestephens.com.br

Erlinael da Silva Teixeira Erlinael da Silva Teixeira [email protected]

Correspondent/Associated Firms

International Liaison:

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CambodiaGMT+7 BG Associates Ltd PHNOM PENH Hotel Cambodiana 313 Sisowath Quay Phnom Penh Cambodia Telephone: Facsimile: E-mail: Website:

+855 23218426 +855 23218426 [email protected] www.bgacambodia.com

Billy Kang Gabriel Teo International Liaison: International Tax:

Arthur Law Billy Kang [email protected] Gabriel Teo [email protected]

El SalvadorGMT-6 Audit & Consulting Financial Tax, S.A. de C.V, SAN SALVADOR 7a. Calle Poniente y 81 Av. Norte No. 509 Col. Escalón San Salvador El Salvador Telephone: E-mail:

+503 2522 6500 [email protected]

Pedro David Hernández Fuentes International Liaison: International Liaison:

Pedro David Hernández Fuentes [email protected] Brian Price [email protected]

EstoniaGMT+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:

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Kalle Lahe [email protected]

LiechtensteinGMT+1 Töndury + Partner AG LIECHTENSTEIN Mailing Address P.O. Box 101 9495 Triesen Liechtenstein

Austrasse 15 9495 Triesen Liechtenstein Telephone: Facsimile: E-mail: Website:

+423 265 51 51 +423 262 79 89 [email protected] www.toendury.li

Hans Eggenberger HSG Gerhard Meier International Liaison: International Liaison: International Liaison:

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

MongoliaGMT+9 Od Burtgel Audit LLC ULAANBAATAR Suite 500, 12A Kseny center Sambuu’s Street 4th khoroo Chingeltei district Ulaanbaatar Mongolia +976 11 319782 +976 11 319782 [email protected] www.odburtgel.mn

Ms. Oyunaa Uvaa Nyamdorj Chuluunbaatar International Liaison:

Myagmarjav Natsag Ariunaa Jargalsaikhan

Ariunaa Jargalsaikhan [email protected]

Correspondent/Associated Firms

Telephone: Facsimile: E-mail: Website:

221

NigeriaGMT+1 RoseWater Partners LAGOS 5 Shagamu Avenue Off Association Avenue Ilupeju Lagos Nigeria Telephone: Facsimile: E-mail: Website:

+234 1 271 8643 / 8644 +234 1 271 8643 [email protected] www.rosewaterpartners.com

Kayode Sunmola International Liaison: International Tax:

Paul Abegunde Kayode Sunmola [email protected] Paul Abegunde [email protected]

PanamaGMT-5 AG Accounting & Consulting PANAMA CITY Mailing Address P.O. Box 0832-01220 Panama City Republic of Panama

Avenida Samuel Lewis y CL. 54 Edificio AFRA, Piso 8 Panama City Republic of Panama Telephone: Facsimile: E-mail: Website: Alvaro Ayala International Liaison:

+507 397-9293 +507 397-9294 [email protected] www.agco-consultores.com Mag. Delia Garcia Alvaro Ayala [email protected]

Russian FederationGMT+2/12 Balance Ltd LLC MOSCOW Mailing Address P.O. Box 11 Moscow 125413 Russian Federation

5 Golovinskoye Shosse Moscow 125212 Russian Federation Telephone: Facsimile: E-mail: Website: Evgeny V. Pavlov Valery S. Tishenko

+7 (495) 788 19 45 +7 (495) 788 19 44 [email protected] http://balanceltd.ru/ Michael V. Pylov

All international contact to be made through Moore Stephens Moscow Limited

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Russian Federation (CONTINUED)GMT+2/12 ZAO “Transsib-Audit” MOSCOW Mailing Address A-195, P.O. Box 31 Moscow 125195 Russian Federation

Office 679 21/5 Kuznetskij Most Moscow 107996 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 626 0163/0297 +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 LankaGMT+5.5 Aiyar & Co. COLOMBO “Havelock Central Building” 104-4/1 Havelock Road Colombo 05 Sri Lanka +94 112 505516/505517 +94 112 505518 [email protected]

E. Ruwan J. Perera (Managing Partner) International Liaison: International Tax:

Joseph Jayaseelan

E. Ruwan J. Perera [email protected] Joseph Jayaseelan [email protected]

Correspondent/Associated Firms

Telephone: Facsimile: E-mail:

223

United KingdomGMT MA Partners LLP NORWICH 7 The Close Norwich NR1 4DJ Telephone: Facsimile: E-mail: Website:

+44 (0)1603 227600 +44 (0)1603 227610 [email protected] www.mapartners.co.uk Chris Dugdale Clare Goodswen Martyn Page William Hill

Jeremy Robson Frank Shippam Iain Mawson Mary-Anne Sargeant Alistair Fish International Liaison: International Tax Corporate:

Chris Dugdale [email protected] Martyn Page [email protected]

Offices also in Attleborough, Swaffham and Watton.

ZimbabweGMT pna Chartered Accountants BULAWAYO 100 A Samuel Parirenyatwa Street Bulawayo Zimbabwe Telephone: E-mail: Website: Phillip Ndlovu International Liaison:

224

+263 9 61101 / 61085 [email protected] www.pnacharteredaccountants.com Thamsanqa Siwela Phillip Ndlovu [email protected]

Correspondent/Associated Firms



225

EMAIL COUNTRY CODES To assist in helping you locate the sender of International e-mails, listed below are the country abbreviations of our Member and Correspondent firms. .ad Andorra .ae

United Arab Emirates

.al Albania .an

Netherlands Antilles

.kz Kazakhstan .lb Lebanon .li Liechtenstein .lk

Sri Lanka

.ar Argentina

.lt Lithuania

.at Austria

.lu Luxembourg

.au Australia

.lv Latvia

.az Azerbaijan

.ma Morocco

.bd Bangladesh

.mc Monaco

.be Belgium

.md Moldova

.bg Bulgaria

.mk Macedonia, FYRO

.bh Bahrain

.mn Mongolia

.bm Bermuda

.mt Malta

.bo Bolivia

.mu Mauritius

.br Brazil

.mx Mexico

.bs Bahamas

.my Malaysia

.bw Botswana

.ni Nicaragua

.bz Belize

.nI Netherlands

.ca Canada

.ng Nigeria

.ch Switzerland

.no Norway

.ck

.nz

Cook Islands

New Zealand

.cl Chile

.om Oman

.cn China

.pa Panama

.co Colombia

.pe Peru

.cy Cyprus

.pg

.cz

.ph Philippines

Czech Republic

Papua New Guinea

.de Germany

.pk Pakistan

.dk Denmark

.pl Poland

.do

.pt Portugal

Dominican Republic

.ec Ecuador

.py Paraguay

.ee Estonia

.qa Qatar

.eg Egypt

.ro Romania

.es Spain

.ru

.fi Finland

.rs Serbia

.fr France

.sa

.gi Gibraltar

.sc Seychelles

.gr Greece

.se Sweden

.gt Guatemala

.sg Singapore

.hk

.sk Slovakia

Hong Kong

Russian Federation Saudi Arabia

.hn Honduras

.sv

.hr Croatia

.sy Syria

.hu Hungary

.th Thailand

.id Indonesia

.tn Tunisia

.ie Ireland

.tr Turkey

.il Israel

.tw Taiwan

.im

.ua Ukraine

Isle of Man

El Salvador

.in India

.uk

.ir Iran

.us USA

.is Iceland

.uy Uruguay

.it Italy

.ve Venezuela

.jo Jordan

.vg

.jp Japan

.vn Vietnam

.kr

.ye Yemen

Korea (South)

.kw Kuwait .ky

.za

United Kingdom (Great Britain)

British Virgin Islands

South Africa

Cayman Islands

Please note that MSIL member and correspondent firms from Cambodia, Nigeria, UK, USA and Zimbabwe use .com at the end of their e-mails. .

226

personal contact details C: Cell phone; D: Direct dial Abbasi, Ahmed

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

227

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Allen, Seth C. Allison, Kevin

[email protected]  189 [email protected] D: +1 206-382 7703  208 Almeida de Oliveira, [email protected] José C: +55 31 9972-4165  38 Alonso Díaz, Sandra sandraalonso @moorestephens-fidelitas.com  141 Al-Qubati, Mohamed [email protected]  215 Alt, Margie [email protected] D: +27 21 685 0088  7/133 Alter, Kurt A. [email protected] C: +1 (616) 405-5004 191/192/199/209/210 Alterauge, Peter [email protected]  70 Altman, Ronald [email protected]  196 Amato, Jennifer [email protected]  190 Amine, Joseph A. [email protected] 174/179/180/183/191 Anderson, Christopher [email protected]  204 P. Anderson, David [email protected] C: +44 (0)7887 626288  162/168 Andersson, Patrik [email protected] C: +46 706 513322  144 Angeli, Andrea [email protected]  94 Ankarath, [email protected] 153 Nandakumar C: +971 50 6524796  Anschuetz, Chad M. [email protected]  180 Antonelli, Ben [email protected] D: +1 614 923-4542  177 193 Antonelli, Lindy [email protected]  Antonius, Peter [email protected] 8/22 D: +61 (0)3 9909 7372  Anziano, James [email protected] C: +1 646 285-3470 D: +1 212 223-5003  195 141 Aparicio, Celestino  Aprath, Matthias [email protected]  76 Archer, Greg [email protected] C: +61 (0)408 720460 23/24 D: +61 (0) 7 4078 1701  Archibald, Gerald J. [email protected] C: +1 585-750-6776 D: +1 585-249-2780  204 Ardito, Frank T. [email protected]  171 Argaman, Amnon [email protected] C: +972 54 6788005  93 Arias, Lazaro [email protected] C: +1 809-710-0526  64 Armanino, Andrew J. [email protected] C: +1 925 451 2548 D: +1 925 790 2612 5/6/187/193/202/205/206/207 Armanino, Matt [email protected] C: +1 925 352 3139  207 Arnold, Dominic [email protected]  155

228

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Arzate Figueroa, Heliodoro Arzuaga Souto, Javier Astudillo Lopez, Jorge Atcha, Idris

Aulak, Suk Aurelius, Scot E. Austin, Laurie J. Avci, Kenan Aw, Mick

Axene, Christopher E. Ayala, Alvaro Ayres, Mark Aytaş Kösoğlu, Ümmiye Ayub, Roberto Augusto Babjaková, Viera Baby, Cherian K.

[email protected] 

108

[email protected]  139 [email protected]  46 [email protected] C: +965 97434688 D: +965 22986401  5/100 [email protected] 158/164/166 [email protected]  199 [email protected] D: +1 781 937 5329  172 [email protected] C: +90 533 553 20 00  152 [email protected] C: +65 9109 1881 D: +65 6329 2701  131 [email protected] 173/176/177/178/185/189/190/192/194/212 [email protected]  222 [email protected]  155 [email protected]  152

[email protected] C: +55 55 8111 3415  40 [email protected]  132 [email protected] C: +91 984 599 6290 D: +918042444912  85/86 Badenhorst, Andriëtte abadenhorst @grg.moorestephens.co.za  135 Bader, Herbert [email protected]  76 Bader, Marvin [email protected]  196 211 Badey, Alan G. [email protected]  Baggia, Douglas [email protected] C: + (504) 9992-9317  79/80 Baggia, Patricia [email protected] C: + (504) 9992-2029  79 Bagoff, Gary N. [email protected]  186 Baiges, Higini [email protected]  139 Bainbridge, Clint [email protected] C: +61 (0)432 510 241  25 Baird, Julie A. [email protected]  191/209 Bairstow, Nicholas [email protected] C: +44 (0)7977 090866  161 189 Baker, Philip R. [email protected]  Bakker, Harmen [email protected]  196 129 Balamesh, Abdullah [email protected]  Balen, Zdenko [email protected] 56 C: +385 98 275 264  Bales Lawrence, [email protected]  175 Kimberley A. Baliban, Jeffrey L. [email protected]  196 Balluku, Esmeralda [email protected] C: +355 (0)6920 44087  21

229

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Bamber, Janine

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

230

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Becerra Muñoz, José Bechis, Enrique Beckwith, Robert Begley, Kevin Behrenz, Frank Bekedam, David Belcher, Robert L. Beljkas, Jelena Bell, Corey D. Bell, Robin R. Belling, Dudley Ben Shimon, Tamir Benchoubane, Karim Bender, Stuart Bennett, Michael Bennett, Nick Bennie, Andrew Ben-Shoham, Galit Bentley, Allen B. Beranek, Axel Berckmoes-Joos, Frederik Berger, Barry Berglund, Emil

Bergman, Ira H. Bernal, Juan G. Bernhardt, Roberta Bernossi, Abdellatif Bernossi, Kouds Berriman, Brett Berry, Michael J. Berry, William T. Bešvir, Bruno Beutelschies, Richard Bevilacqua, John Bevilacqua, Susan Bhat, Radhesh L. Bhikha, Kiran

josé[email protected]  56 [email protected] C: +86 1381 6084496  54 [email protected]  183 [email protected]  176 [email protected] C: +49 172 1405371  70 [email protected]  210 [email protected]  175 [email protected]  130 [email protected]  196/201 [email protected] D: +1 314 983 1217  209 [email protected] C: +27 (0)79 693 7455  134 [email protected] C: +972 54 6788028  93 [email protected] C: +212 6 61 17 47 47  112 [email protected]  186 [email protected]  25 [email protected] 155/162 [email protected] C: +27 (0)82 551 9576  136/137 [email protected] C: +972 54 6788011  93 [email protected]  179 [email protected] 71 D: +49 (0) 203 29506 631  frederik.berckmoesjoos 35 @moorestephens.be  [email protected]  196 [email protected] C: +46739424218 144 D: +46317224218  [email protected] 209 D: +1 (314).687-2323  [email protected] 55 C: +57 (3)213701551  [email protected]  211 [email protected] C: +212 6 6120 9036  112 112 [email protected]  [email protected] C: +27 082 925 4334  137 [email protected]  180 [email protected]  203 56 [email protected]  [email protected] 183 [email protected]  204 [email protected]  204 [email protected]  85 [email protected] D: +64 9 306 7117  115

231

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Białecki, Janusz

[email protected] C: +48 691 538 924  123/124 Bice, Chad [email protected] D: +1 740 454-3198  212 Bick, Michael [email protected] C: +31 (6) 54632263  114 Bierhorst, Dave [email protected]  211 Bill, Susan [email protected]  155 Billson, Alan [email protected]  133 Binder, Michael [email protected]  29 Bird, Sam [email protected]  79 Biscopink, Kay [email protected] C: +1 864-314-1611 D: +1 864-250-3941 1  70/171/173/174/175/176/177/179/183/185/191/193/202/203 Bishop, Peggy W. [email protected] D: +1 616 235-5210  182 Blackbeard, Jeff [email protected] C: +27 82 459 0573 D: +27 31 332 8622  7/133 Blackman, Jules [email protected]  196 Blanco, Carlos Cabrera [email protected]  141 Blanquer, Jorge jblanquer @moorestephens-addveris.es  138/139 Blend, William [email protected]  199 Blurton, Bob [email protected] C: +61 (0) 488 403 139 D: +61 (0) 7 3640 4083  22 Bodell, Brian [email protected] C: +44 (0)7624 212034 D: +44 (0)1624 697214  92 Boeing, José [email protected] C: +55 41 9967 2871  38 Bogdashevsky, Dmitry [email protected] 196 Bogena, Ole [email protected]  73 Bojtos, Gyuláné [email protected]  Boliek, Michael W. [email protected]  183 Bolton, Gillian [email protected]  133 Bonadio, Thomas F. [email protected] C: +1 585-750-7997 D: +1 585-249-2700  6/204 Bondi, Tom [email protected] D: +1 (408)) 494-1254  206 Bonnevie, Per [email protected] C: +45 20 54 88 09  62 Bonney, Matthew [email protected]  196 Bono, Lori [email protected] D: +1 (516) 336-2458  184/194/195 Bookstein, Harvey [email protected] D: +1 (310) 745-5722  187 Bootsmann, Jan [email protected] C: +49 173 57 47 922 D: +49 202 2496 114  76 Borghi, Paolo [email protected] C: +39 346 6681265  93/95 Borgia, Scott [email protected]  206

232

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Bossi, Michael Bossong, William J. Bouraoui, Jelil

Bourke, Kim

Bowen, Dan J. Bowen, James Boyd, David Boyd, Don Boyle, T. J. Brack, Allison Bradley, John Brady, Andrew Brambila Espinosa, Héctor Brams, Cindy C. Branch, Robert Brandt, Niels Braun, Luc Braun, Michael K. Braun, Werner Brause, Bill Brehme, Roland Breman, Paul Brenner, William Brewer, Robert

Briand, Cédric Briggs, William C. Brislin, Mary Brook, Adrian Brown, Chris Brown, Francys Brown, Theresa Bruckel, Thomas

Bruder, Catherine G. Bryan, John

[email protected] D: +1 (310) 745 5740  187 [email protected]  177 [email protected] C: +216 98 301 085 D: +216 71 798 100  151 [email protected] C: +61 (0)414 641 088 D: +61 (0) 7 5519 1032  23 [email protected] C: +1 925 858 6199  207 [email protected]  118 [email protected]  163 [email protected] 5/8/22 [email protected] D: +1 (501) 975 0267  186 [email protected]  196 [email protected] C: +44 (0)7866 463940  161 [email protected] C: +64 21 244 4214  115 [email protected]  106 [email protected]  173 [email protected] C: +44 (0)7808 767638  157/159 [email protected] C: +45 24 27 10 45  60 [email protected]  102 [email protected]  44 [email protected]  27 [email protected] D: 1-925-790-2624  207 [email protected] C: +46 70 543 97 61  145 [email protected]  25 [email protected]  211 [email protected] C: +1 516 650-3829 D: +1 516 336-2420  184/194/195 [email protected]  147 [email protected]  200 200 [email protected]  [email protected] 155 C: +44 (0)7984 173204  [email protected]  162 43 [email protected]  [email protected] 205/207 C: +1 925 766 3511  [email protected] C: 585-729-5864 D: 585-249-2841  204 180 [email protected]  [email protected]  211

233

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Bryant, Michael

Brychel, John Bublé, Joseph Buch, Holger

Buchmann, Tobias Bukhatir, Abdul Aziz Abdullah Mohammad Burgess, Cy Burghauser, Lori Burkart, Robert J. Burke, Cheryl Burlington, Dave Burnett, Mark Burns, Fran Bush, Chris Butler, Dayrrl R. Butler, Michael C., Aneesan Cadregari, Carl

Cafaro, Craig Caffarri, Fabio Cain, David M. Calado, Claudio S. Caleca, Tony J. Callaghan, John Callander, Mhairi Callow, Bruce Callow, Phillip

[email protected] C: +61 (0) 421 636 620 D: +61 (0)3 9608 0185  24 [email protected]  207 [email protected]  196 [email protected] C: +31 616451072 D: +31 320232435  113 [email protected] 70 [email protected] C: +971 50 5599446  153 [email protected]  183 [email protected]  190 [email protected]  45 [email protected]  172 [email protected] D: +1 925 790 2863  207 [email protected] C: +44 (0)7827 335530  157/159 [email protected]  190 [email protected]  133 [email protected]  32 [email protected] C: +44 (0)7887 626227  36/155 [email protected]  86 [email protected] C: +1 585-249-2779 D: +1 585-249-2779  204 [email protected]  196 94 [email protected]  [email protected] 177 D: +1 614 923-4549  [email protected]  180 [email protected] D: +1 314 983 1267  182/209 [email protected] C: +353 87 9189819  89 [email protected]  163 [email protected] D: +1 206-344-7546  208 [email protected] 97 C: +44 (0)7700 888804   141 [email protected]  106

Calvet, Francisco J. Camarena Berra, Alejandro Camargo, Hildebrando [email protected] C: +55 16 99184 9883  40 Canteli Díaz, José Luis [email protected]  141 Canton, Belinda [email protected] C: +64 21 499 420  115 Cardoso, Paulo [email protected] Roberto C: +55 41 9689 3079  38 Carey, Mark [email protected]  200 Carlberg, Chris [email protected] D: +1 (925) 790 2775  207

234

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Carlen, Ronald J. Carlin, Jim Carlino, Gustavo A. Carmichael, Lori J. Carnabuci, Sergio Carrow, Mark S. Carter, Michele

Casareno, Eden C. Caskey, R. Jason Castagna, Ivano Castellanos, Fernando Castro e Silva, Robinson P. Castro, Maria E. Causey, Ron Cedillo Ríos, Juan Antonio Cernei, Valeriu

Chai, Wen-Shien Chaitovsky, Aaron J.

Chakler, Hugh S. Chan, Anthony K.K. Chan, Chris K.C. Chandrasekhar, S. Chang, Matthew Chavez, Matthew Cheauré, Veronika Chen, John Chen, Shenghua Cherian, Abraham Baby Cherradi, Ahmed

[email protected]  196 [email protected]  188 [email protected]  21 [email protected] D: +1 (704) 341-0970  174 [email protected]  96 [email protected]  200 [email protected] C: +1 310-403-5685 D: +1 714-361-7627  199 [email protected]  203 [email protected]  177 [email protected]  149 [email protected]  65 [email protected] C: +55 85 99981 6993  39 [email protected] C: +54 (911) 4569 0940  21 [email protected]  181/190/210 [email protected]  109 [email protected] C: +37368655998 D: +37368655998  126 [email protected]  25 [email protected] C: +1-516-318-2653 186/189/196/197/198/200/201/211 [email protected] D: +1 (305) 794-7194  191 [email protected] D: +852 27387732  80 [email protected]  80 83 [email protected]  [email protected]  150 206 [email protected]  [email protected]  28 [email protected]  150 53 [email protected]  86 [email protected] 

a.cherradi @moorestephens-casablanca.ma  112 Cherradi, Tajeddine t.cherradi @moorestephens-casablanca.ma  112 Childers, Thomas D. [email protected]  183 Childress, Bob [email protected] D: +1 501 975-0129  186 Chong, Kenneth P. [email protected]  44/45 Chopping, David [email protected] C: +44 (0)7881 500015  5/155 Choraria, Babu Lal [email protected]  84 Choraria, Chanderkant [email protected]  84 Choraria, Sudesh [email protected]  84 Chow, Chee Yen [email protected]  103 Christensen, Søren [email protected]  60

235

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Christian, Blake Christiansen, Stefan Christodoulou, Christos Christodoulou, Despina Chromčíková, Alžbeta Chrysostomou, Brigid Chrysostomou, Chrysostomos Chu, Michelle Chuang, Angela Chuluunbaatar, Nyamdorj Cibeira, Maria D. Cifuentes, Juan

Cifuentes, Luis

Citrin, Niles Citrullo, Larry Civins, Arnold Clancy, Gerry Clark, Kristen M.

Clark, Paul Clark, Philip Clarke, Barry Clarke, Debbie Clarke, Robert

Cless, Brad Cleveland-Iliffe, John Close, Jean

Coffel, Terri Cohen, Jacques

Cohen, Jeffrey

236

[email protected]  187 [email protected]  62 [email protected] C: +357 9943 0698 D: +357 25 820980  57 [email protected] C: +30 6977456743  78 [email protected]  132 [email protected] C: +357 22 717737  57 chrysostomos.chrysostomou @moorestephens.gr C: +30 6977 456740  78 [email protected]  80 [email protected]  150 [email protected]  221 [email protected]  21 [email protected] C: +58 414 320 05 29 D: +58 212 7943076  213 [email protected] C: +58 414 327 24 61 D: +58 212 7930940  213 [email protected]  196 [email protected] D: +1 (416) 490 3456  45 [email protected]  196 [email protected] D: +1 (925) 790-2700  207 [email protected] C: +1 585-750-5905 D: +1 (585) 249 2748  204 [email protected] C: +44 (0)7887 626265  155 [email protected]  155 [email protected]  116 [email protected] 155 C: +44 (0)7815 120 566  [email protected] C: +61 (0) 411 699 997 D: +61 (0) 7 3640 4062  22 [email protected] C: +1 510 303 2421  207 [email protected] D: +1 (416) 774 2431  45 [email protected] C: +1 585-738-7069 204 D: +1 585-249-2815  196 [email protected]  [email protected] C: +1 951 316 0703 188 D: +1 714 671 2208  [email protected] C: +1 516 835-1322 D: +1 516 336-2475  184/194/195

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Coldwell, Andrew Colella, Steve Collins, Brett

Collins, Liam Colvin, Lori Conner, H. Ken Conron, William Constantinou, Costas Constantinou, Damianos Conway, Ashley Cools, Hans Cooper, Aaron D. Cooper, Dennis Cooper, Kevin

Cooper, Mike Cooperman, Joel A. Copeland, Scott Coppolino, Angelo Corbishley, Francis Cordano, Kevin Corey, Jeffrey R.

Coria, Nelly Cornwall, Brett Corrall, Stephen Costanzo, Davide Costello, D. Michael

Cotoret, Zaidet

Couchman, Jeffrey

Couture, Chantal Cowan, Philip

Coyne, Pamela Craig, Scott

[email protected] C: +44 (0)7957 618031  167 [email protected]  172 [email protected] C: +61 (0)416 246 873 D: +61 (0) 7 4616 3035  26 [email protected] D: +1 (415) 568-3479  205 [email protected]  207 [email protected]  175 [email protected]  198 [email protected] C: +30 6977 456760  77 [email protected] C: +30 6977456767  78 [email protected]  168 [email protected]  34 [email protected] D: +1 (314).983-1243  209 [email protected] D: +1 501 975-0103  186 [email protected] C: +44 (0)7500 960619 D: +44 (0)1983 824807  164 [email protected]  155 [email protected]  196 [email protected] C: +1 925 209 3655  205 [email protected] C: +1 908 208 0396  178 [email protected] 162/168 200 [email protected]  [email protected] C: +1 585-750-5785 D: +1 585-249-2723  204 [email protected] C: +591 79137821  37 25 [email protected]  [email protected]  155 [email protected] C: +61 (0)411 155 454  25 [email protected] C: +44 423 503-0260 D: +44 423-266-6469  175 [email protected] C: +58 414 326 98 09 D: +58 212 7938814  213 [email protected] C: +1 716-860-0813 D: +1 716-250-7852  204 [email protected]  43 [email protected] C: +44 7887 626237 D: +44 20 7651 1807  155 [email protected]  163 [email protected]  162

237

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Cranford, David Craninx, Philippe Craw, Gavin Crawford, Mark A. Cresswell, Scott W.

Crowley, Deborah L. Cruz Alemán, Iván Cummings, Linda Cummings, Patricia A. Cutler, Howard L. Czudaj, Miecio da Silva Teixeira, Erlinael DaGraca, Chad Dahari, Boaz

[email protected]  175 [email protected]  34 [email protected] C: +64 27 289 1979  116 [email protected]  180 [email protected] C: +1 585-750-6996 D: +1 585-249-2702  204 [email protected]  203 [email protected]  111 [email protected] D: +61 (0)3 9909 7371  22 [email protected]  196 [email protected] C: +1 616 481-7678  182 [email protected] 117/118 [email protected]  219

[email protected]  172 [email protected] C: +972 54 6788009  93 Dahl, Erik [email protected] C: +45 30 13 64 87  62 Dailey, Paul H. [email protected]  196 Dakis, George [email protected] C: +61 (0) 400 816 367 D: +61 (0)3 9608 0106  24 Dale, Alvin F. [email protected]  45 Dalloway, Mark [email protected] C: +64 21 136 7439  116 Daly, Patrick [email protected]  196 Daniel, Derek [email protected]  Daniel, Martin 155 [email protected]  Daňsa, Michal [email protected] 58/59 C: +420 604 905 440  Daren, Michael Barry [email protected] C: +1 (647) 400 5762 D: +1 (416) 490 3453  45 Datlen, Stuart [email protected] C: +44 (0)7715 052516 D: +44 (0)23 8082 1526  167 Davies, Jon [email protected] D: +1 (408) 200-6411 187/193/202/205/206/207 25 Davies, Wendy [email protected]  Davis, David [email protected] 207 C: +1 925 963 2197  Davis, Greig [email protected] D: +1 (248) 244-3071  180 Davis, Richard E. [email protected] D: +1 864-242-2657  183 Davis, Sharon A. [email protected]  188 De Anda Sánchez, José [email protected] C: +52 155 3538 6194  108 De Anda Turati, José [email protected] 108 Antonio C: +52 155 3733 1235 

238

personal contact details (CONTINUED) C: Cell phone; D: Direct dial de Bie, Paul

[email protected] C: +31 (0) 6 46 40 44 89 D: +31 (0) 88 194 82 60  113 De Clercq, Mieke [email protected]  35 De Couto, Rebecca [email protected]  36 de Jager, Heinie [email protected]  135 de los Santos Anaya, [email protected] Carlos C: +52 (444) 829 7470  111 de los Santos Anaya, [email protected] Marcelo C: +52 (444) 829 0175  111 de los Santos Fraga, [email protected] Javier C: +52 1834 1060 689  105 de los Santos Valero, [email protected] Gerardo C: +52 1834 1113-131  105 de los Santos, Adrián [email protected] C: +52 1 (834) 116 0926  105 de los Santos, Javier [email protected] C: +52 1 (834) 111 4391  105 de los Santos, Ventura [email protected] C: +52 1 (834) 111 4815  105 De Luca, Gerry [email protected] D: +1 (514) 878 0294  43 De Marchi, Andrea [email protected]  93/94 De Mol, Manuella [email protected]  35 De Muynck, Luc [email protected]  35 de Oliveira, Adelmo [email protected] 38 C: +55 31 9956-3731  De Schutter, Frederic [email protected]  34 de Siqueira, Eloi [email protected] C: +55 11 99153 1831  40/41 De Smedt, Emiel [email protected]  34 de Villiers, Wilna [email protected] 136/137 de Wijs, William [email protected] C: +31 (0) 6 10 60 45 93 D: +31 (0) 88 194 81 70  6/113 Deacon, Heather [email protected] C: +44 (0)7538 601341 D: +44 (0) 20 7651 1507  7 [email protected]  175 Decosimo, Joe Decosimo, Nick [email protected] D: +1 (423) 266-6602  6/175 Decosimo, R. Frederick [email protected]  175 Decosimo, Rose E. [email protected]  175 DeGennaro, Joseph C. [email protected]  180 Dehesselles, Thomas thomas.dehesselles @sonntag-partner.de  70 211 DeJesus, Anthony [email protected]  Del Barrio Alba, [email protected]  108 Armando Del Cid, José María josemariadelcid 142 @moorestephensjmc.com  Delgado, Zacarías [email protected] C: +58 414 326 71 65 D: +58 212 793 4939  213 43 Demers, Gil [email protected] 

239

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Dempsey, Adrienne

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

240

personal contact details (CONTINUED) C: Cell phone; D: Direct dial dos Santos Neto, Paulo Cirilo Dowling, Douglas A. Dowling, Marcus G.

[email protected] C: +55 41 9928 1080  38 [email protected]  189 [email protected] C: +1 404 444 9438 D: +1 404 531 8127  170/172/180 Doyle, Timothy [email protected] C: +1 518-925-0548 D: +1 518-250-7705  204 dr. Sugárné Kéri, Anna [email protected]  82 Draper, Morris B. [email protected] D: +1 780 421 5916  43 Dratch, Edward S. [email protected]  186 Drucker, Lori [email protected]  196/201 Druzianic, Dan [email protected]  116 du Plessis, Izak [email protected]  138 du Preez, George [email protected]  138 Dubiel, J. Bernard [email protected]  204 Dubielová, Mária [email protected]  132 Duffy, Anthony [email protected] C: +1 518-469-2694 D: +1 518-250-7715  204 Dugdale, Chris [email protected]  224 Dumermuth, Ryan [email protected]  176 Duncan, Dan [email protected]  175/184/192 Duncan, Ted [email protected] D: +1 501 975-0248  186 Dunican, John [email protected] C: +1 (0) 925 498 1902  207 Dunker, Preben [email protected] C: +45 20 91 10 11  62 Dunne, Neal [email protected] C: +61 (0) 412 270 843 D: +61 (0)3 9608 0170  24 Dunnell, Al W. [email protected] D: +1 206-382-7706  208 Durango Pérez, [email protected] Mauricio C: +593 99196535  5/6/10/64 Dyer Ortega, Eduardo [email protected] A. C: +52 155-2722-4766 D: +5255 3687 2714  109 Dykhouse, Terry [email protected] D: +1 248-244-3069  180 Eagar, Ronald [email protected] C: +1 516 238-3791 D: +1 516 336-2460  184/194/195 East, Charles Bradley [email protected]  176 Ebine, Motoko [email protected]  97 Echeverría Arceo, [email protected] Daniel Oscar C: +52 1999-9478-357  107 Ecker, Josef [email protected] D: +49 89 747240-15  75 Ecker, Norbert [email protected] D: +49 9421 9939-77  75 Eckert, Doug D. [email protected] D: +1 314 983 1268  209

241

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Eder, Florian Eder-Wildpaner, Christine Edison, David Edvardsen, Martin Edwards, Michael Effron, Daniel

Eggenberger, Hans Eguiarte Martinez, Héctor Eichenauer, Donald

Eidher, Thomas Eiseman, Thomas P. Eissa, Ahmed Ekenseair, Keith

El Alami, Yassine El Ayouty, Mohamed H.S. El Hirikah, Saeed Ellerbe, Malcolm Elliot, Robert W. Elliott, David

Elsaesser, Kurt Enevoldsen, Stig Engberg, Lars Erik Enright, Robert

Epure, Florin Erard, David Ericsson, Anders Eriksson, Sture Erk, Arthur Esperon, Alfredo A. Espinosa Barro, Francisco José Espinoza Jiménez, Ramón Estigarribia Lezcano, Fernando José Estrada Martinez, Rosa Martha

242

[email protected] C: +43 664 546 79 97  5/31 [email protected] C: +43 664 849 39 36  31 [email protected] 155/156 [email protected]  62 [email protected]  210 [email protected] C: +1 (609) 238-6850 D: +1 (212) 223-5092  195 [email protected]  221 [email protected]  106 [email protected] C: +1 585-750-5906 D: +1 585-249-2776  204 [email protected]  27 [email protected]  175 [email protected]  129 [email protected] C: +1 479 236 1925 D: +1 479 695-4320  181 [email protected]  112 [email protected] C: +966 561 111 241  6/10/129/130 [email protected]  129/130 [email protected] C: +1 408 568 1322  206 174 [email protected]  [email protected] C: +44 (0)7887 626243 D: +44 (0)7887 626243  159 [email protected]  186 [email protected] C: +45 22 72 29 28  60 [email protected] C: +46 (0)70 618 79 39  145 [email protected] C: +1 585-738-8642 D: +1 585-249-2842  204 126 [email protected]  [email protected]  199 [email protected] C: +46 (0)70 896 08 93  145 [email protected] C: +46 (0)70 618 79 40  145 196 [email protected]  21 [email protected]  139  [email protected]  [email protected] C: +595 981 407 889  [email protected] C: +52 (442) 4794779 

107

122 110

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Etienne, Grégoire Evangelista, David Evans, Gregg Evlambides, Charalambos

Exner, Eberhard Fabian, David

Facchini, Andrea Fagan, Mark L.

Fagnan, Martin Fanjul, Joaquín Fanturová, Jitka Farnleitner, Stefan

Farrell, Hilary Farrell, Jonathan Fearon, Mark Feichter, David Feldberg, Jan Carson Feller, Michael Femia, Giuseppe (Joe) Fenner, Paul Fernández Ripoll, Fernando Fernández, Fernando Fernandez, Isabel Fernández, Pablo Fernandez, Wilfredo Ferrari, Giuseppe Ferreira, Anton Ferreira, Merwyn Festi, Frank L. Fey, Michael Fielstein, Howard Finch, Mike Fine, Alan J. Finzer, Darlene

[email protected]  148 [email protected]  178 [email protected]  204 charalambos.evlambides @moorestephens.gr C: +30 6977 401768 D: +30 2130 186103  77 [email protected] C: +49 (0)173 515 9803  76 [email protected] C: +1 716-573-9378 D: +1 716-580-1561  204 [email protected]  95 [email protected] C: +1 914 584 1451 6/186/189/197/198/200/201/211 [email protected]  43 [email protected] 139/141 [email protected] C: +420 603 487 020  58/59 [email protected] C: +43 676 897 334721 D: +43 662 251500 - 721  30/31 [email protected] C: +44 (0) 7590 229744  160 [email protected]  172 [email protected] D: +1 330 308-6894  194 [email protected]  95 [email protected]  63 201 [email protected]  [email protected]  171 158 [email protected]  fernando.fernandezripoll 6/140 @msmadrid.com  [email protected] 139/140 [email protected]  140 [email protected]  140 [email protected]  186 [email protected]  148 [email protected] C: +27 (0)83 463 0534  134 [email protected] C: +27 (0)72 529 2672  136/137 [email protected] D: +1 330 661-0228  190 [email protected] C: +49 (0)871 96240 34  75 [email protected]  196/201 [email protected]  169 [email protected] D: +1 314 983 1292  209 [email protected] D: +1 (330) 308-6867  194

243

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Fischer, Anita

Fischer, Jürgen

Fischer, William

Fish, Alistair Flaig, Chris Flanagan, Stephen Flannery, James J. Flashberg, Jason Flegas, Giannis

Flesher, Greg Flewellyn, Cary M.

Flom, Ted A. Flores Carrillo, Pedro

Florio, Nicholas Flower, Mike Fogarolo, Andrea Fong, Peter Ford, Renee B. Ford, William B Fortier, Liliane Fortin, Janice M. Fortún, Arturo Foster, Vintage Fox, Todd R. Fracker, James Francis, Graham

Fratz, Wolfgang Frechétte, Jean-Luc Freda, David

Freiburger, Joe Freke, David Freudel, Ulrich Fricke, Søren

244

[email protected] C: 0043 (0) 676 838 20 450 D: +43 (01) 877 39 00  28 [email protected] C: +43 (0) 676 838 20 440 D: +43 (01) 877 39 00  28 [email protected] C: +1 516 650-3692 D: +1 516 336-2410  184/195 [email protected]  224 [email protected]  176 [email protected] D: +1 972 590 5237  179 [email protected] C: +1 908 304 3886  178/197 [email protected]  211 [email protected] C: +30 6977 456748 D: +30 2130 186067  78 [email protected] D: +1 501 975-0204  186 [email protected] C: +1 404 583 7546 D: +1 404 531 8123  170 [email protected] D: +1 314 983 1294  209 [email protected] C: +52 155-2899-9036 D: +5255 3687 2732  109 196 [email protected]  117 [email protected]  [email protected] 93/94 C: +39 335 7350 639  [email protected] 102/103 175 [email protected]  171 [email protected]  [email protected]  43 [email protected]  180 [email protected]  36 [email protected]  207 180 [email protected]  [email protected]  212 [email protected] C: +44 (0)7960 784027 D: +44 (0) 1243 520645  160 [email protected]  70 43 [email protected]  [email protected] C: +1 516 650-1029 D: +1 516 336-2417  184/195 [email protected]  210 [email protected] C: +44 (0)7887 513104  157 [email protected] D: +49 621 42263-20  73 63 [email protected] 

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Friend, George Fries, Paul

[email protected]  137 [email protected] C: +1 585-750-3571 D: +1 585-249-2840  204 Froelich, Ken [email protected]  188 Fröschl, Harald [email protected] D: +49 851 7204 61-157  75 Fruchter, Barry E. [email protected] C: +1 404 822 7866 D: +1 404 531 8135  170 Fuelling, Patrick D. [email protected]  180 Fuertes, Andrés [email protected]  143 Fujimoto, Koh [email protected]  175/184/192 Furney, Donald L. [email protected]  44/45 Furtado Cazes, Ximena [email protected]  213 Fussell, Timothy [email protected]  155 Gadant, Sylvie [email protected]  186 Gagliani, Valeria [email protected] C: +54 (9)11 3403 1509  6/10 Gagliardi, Jon S. [email protected] C: +1 908-451-4152  178 Gago Peromingo,  139 Daniel Gahagan, Patrick [email protected]  190 Galanis, Dionisis [email protected] C: +30 6977 456773  77 Galiulina, Maria [email protected] C: +7 (914) 742 81 19 D: +44 (0)207 651 1384  128 Gallagher, Andrew andrew.gallagher @moorestephens-mc.com  111/155 Gallagher, Scott [email protected]  211 Gallagher, Simon [email protected] C: +44 (0)7881 500016 D: +44 (0)207 651 1377  36/155 Gallardo López, [email protected] Roberto C: +52 (55) 3097-0362  108 Gallhofer, Renate [email protected] C: 0043 676 937 90 99  31 Galli, Andrew [email protected] C: +44 (0)7881 500021  155/156 Galvan, Alejandro J. [email protected]  21 Garbowitz, Gary [email protected] D: +1 310 745-5754  187 Garcia, Delia [email protected]  222 Garcia, Javier Calvet javier.calvet @moorestephensibergrup.es  141 Garcia, Patricia [email protected] C: +1 713-860-0279  183 207 Gard, Tom E. [email protected]  Gardner, Ian [email protected]  155 Garfinkle, A. Harold [email protected] D: +1 (416) 490 3450  45 142 Garrido Martin, Juan [email protected]  Manuel 69 Gärtner, Uwe [email protected] 

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Garufi, Megan Gawthrop, Robert E. Gayer, Barbara Geiselhart, Armin Gelblum, Moshe Gembom, Eli Genovese, Gregg

Gentry, Michael W. Genz, John C. Gershon, Michael Gerster, Wilhelm G. Gesser, José Francisco Gianatasio, Thomas

Gibb, Rebecca Gibbons, Claudia Gibbons, Nicola Gibson, Allison Gibson, Jay Gibur Júnior, Luiz Giganti, Brian J. Giglio, Tom Gil, Richard A. Gilad, Aviel Gilbert, Jason Gilbert, Stacy L. Giles, Curt Gilmour, Jess Gimpelvich, Nir Giner Inchausti, Arantza Gnatt, Paul J. Godoy, Magda Leticia Godwin, Greg Goertz, David J. Goette, Constantin Goldberg, David

246

[email protected]  196 [email protected]  180 [email protected]  70 [email protected] D: +49 731 4095 52  76 [email protected] C: +972 54 6788004  93 [email protected] D: +1 (416) 774 2418  45 [email protected] C: +1 585-202-0880 D: +1 585-249-2878  204 [email protected]  176 [email protected]  196 [email protected] 196 [email protected]  221 [email protected] C: +55 47 9151 3745  39 [email protected] C: 518-852-2171 D: 518-250-7755  204 [email protected]  173 [email protected] D: +1 864-242-2682  183 [email protected]  118 [email protected]  163 [email protected] D: +1 864-370-5617  183 [email protected] C: +55 41 9928 9642  38 189 [email protected]  204 [email protected]  [email protected] D: +1 780 421 5921  43 [email protected] C: +972 54 6788016  93 [email protected] D: +1 (925) 790 2721  207 [email protected]  186 199 [email protected]  [email protected] 115 D: +64 9 306 7109  [email protected] C: +972 54 6788023  93 arantza.giner @moorestephensibergrup.es  141 [email protected]  189 [email protected] C: + (504) 9990-3942  79/80 [email protected]  25 [email protected]  45 constantin.goette @sonntag-partner.de  70 [email protected] C: +972 54 6788008  93

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Goldis, Stanley Goldman, Jody Goldstein, Steven

Goldsticker, Cathy B. Gomes da Silva Filho, Ruy Gomes, Francisco Moisés de Almeida Gómez Aguilar, José Maria Gong, Bo Gonzales, Robert Gonzales, Victor González Bortolini, Margarita González Cotelo, Daniel González Ortega, Luis Goodie, Greg R. Goodman, Jennifer A. Goodswen, Clare Goodwin, Chris

Goolsby, Russell J. “Jeff” Gopi, K Gorbunova, Marina

Gordon, Richard Gorecki, Peter Gorski, Robin Gosden, Matthew Gossek, Christian Gossman, Michael Gottardi, Altair Govind, Venugopal C. Govind, Vijay Narayan Govind, Vivek Krishna Gow, Denise Graco, Gary

Graiff, Bryan A.

[email protected]  [email protected]  [email protected] C: +1 917-658-6056 D: +1 212 223-5034  [email protected] D: +1 314 983 1274  [email protected]  [email protected] C: +55 85 99996 7666  [email protected] 

200 172

195 209 38

39 140

[email protected]  [email protected] D: +1 972 590-5295  [email protected]  [email protected] 

179 187 110

[email protected] 

213

[email protected]  [email protected] D: +1 330 308-6823  [email protected]  [email protected] D: +44 1603 227674  [email protected] C: +44 (0)7970 465562 D: +44 (0)1483 445702  [email protected] 

108

[email protected]  [email protected] C: +7 (965) 322 77 04 D: +44 (0)207 651 1398  [email protected]  [email protected]  [email protected]  [email protected]  [email protected]  [email protected]  [email protected] C: +55 47 9730 3456  [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] C: +61(0) 417 548 052 D: +61 (0)3 9608 0109  [email protected] D: +1 314-983-1390 

54

194 175 224

163 210 85

127 196 25 172 45 29 191 39 85 85 85 116

24 209

247

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Grassi, Louis

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

248

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Gulevskaya, Irina

Gulling, Tim Gulman, Richard Gunn, Geoffrey G. Gunther, Rob Güntzler, Fritz

Gurioli, Carlo Gurwin, Matthew Gustafsson, Hans Gustafsson, Jan Gustavsson, Anders Gustavsson, Lena Gutiérrez Castillo, Mario Eloy Gutiérrez Higuera, Jesús Guzmán González, Mauricio Haas, Chris Haberle, Ralf Haggerty, Rob W. Haleblian, Vicken Halikman, Farlen Halkias, Michael J. Haller, Raymond Halloran, Terence J. Hambsch, Stefan

Hamelin, Michel Hamilton, Robert Hammer, Jerri Hammerschlag, Mark

Hammond-Trace, Melonie Hamouieh, Eyad Han, Jingli Hancock, Andy

[email protected] C: +7 (916) 459 79 61 D: +44 (0) 207 651 1394  127/128 [email protected]  188 [email protected]  172 [email protected] D: +1 972 590 5232  179 [email protected] D: +1 (501) 975 0112  186 [email protected] C: +49 (0)170 4869 234 D: +49 (0)551 9701 611  74 [email protected]  95 [email protected] D: +1 (248) 244-3906  180 [email protected]  200 [email protected] C: +46 (0)70 794 38 14  145 [email protected] 144 [email protected] D: +46 8 644 1800  145 [email protected]  109 [email protected] 

107

[email protected] 

109

[email protected] C: +1 713 860 0206  183 [email protected] D: +49 (0) 331 74395 10  71 [email protected] D: +1 314 983 1311  209 200 [email protected]  [email protected]  199 [email protected] C: +1 973 641 8268  178/197 [email protected]  184 [email protected]  196 [email protected] C: +49 (0)170 9903388 D: +49 (0)621 42508/28  75 [email protected] D: +1 (514) 878 0225  43 [email protected]  199 [email protected] D: +1 972 590 5385  179 [email protected] C: +61 (0) 419 550 460 D: +61 (0)3 9608 0165  24 melonie.hammond-trace @elliottdavis.com  173 [email protected]  155 [email protected]  53 [email protected] 166 C: +44 (0)7703 532593 

249

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Hansen, Donna Hansen, Flemming

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

250

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Heide, Alexander Heilich, David P.

Heimeroth, Peter Helderman, Paul S. Helm, Sven

Hemmann, Darla K. Hemphill, Craig

Henderson, Mark

Henegar, John E. Hennis, Erik-Jan

Henriques, Teresa Henry, Paul

Henry, William Henshaw, Andrew

Hensler, James Herczeg, Imre Herczeg, Zoltán Hernández de Alba, Carlos Hernández Fuentes, Pedro David Hernández Gil, Jesús Hernandez Valdes, Magdalena Herrmann, Arnold J. Hersch, David Hewitt, Richard F. Hewitt-Boorman, Miles Heys, Angela L.

Higgins, Bernadette Higgins, John

[email protected]  72 [email protected] C: +1 314-623-2238 D: +1 314 983 1273  209 [email protected] 73 [email protected] 196 [email protected] C: +49 (0)172-8866893 D: +49 (0)621-42508-25  75 [email protected] D: +1 314-983-1203  209 [email protected] C: + 64 21 599 025 D: +64 9 306 7106  115 [email protected] C: +44 (0)7903 891463 D: +44 (0)20 7651 1537  155 [email protected]  175 [email protected] C: +31 6520 28149 D: +31 (0)35 5262264  113 [email protected]  124 [email protected] C: +1 585 750 6081 D: +1 585 249 2792  204 [email protected] C: +44 (0)7802 365206  164/165 [email protected] C: +44 (0)7939 518672 160 D: +44 (0)1243 520620  [email protected] 189 D: +1 740 376-9090  82 [email protected]  82 [email protected]  carlos.hernadezdealba 141 @moorestephensibergrup.es  220 [email protected]  [email protected]  [email protected] C: +52 (477) 114-7499  [email protected]  [email protected] D: +1 (925) 790 2714  [email protected]  [email protected]  [email protected] C: +1 912 258 1157 D: +1 912 262 4719  bernadette.higgins @moorestephens.com  [email protected] C: +61 (0) 411 696 400 D: +61 (0)3 9608 0133 

142 107 196 207 177 169

172 163

24

251

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Hilger, Günter Hill, Alan C. Hill, William Hillary, Sarah Hillermann, Hans Hilpold, Armin Hilton, Nicholas

Hinnerup, Dan Hinsberg, Thomas J. Hoag, Robin D. Hochman, Michael

Hoffman, Brian Hoffman, Ferdinand Hofman, Mara Holbrook, Lauren Holcomb, Kenneth H. Holland, David Holm, Tage Gamborg Holmdahl, Ray G. Holmes, Caroline Holthouse, Phil Holton, F. Wayne Holtshouser, Ann L. Honka, Ronald Hooi, Joanne Hoops, Mark Hopkins, Angela Horan, Daniel

Horner, John Horning, Gregory Scott Horton, Edward C. Hou, Leon Hoult, Richard

252

[email protected] 69/74 [email protected] D: +1 440 266-0907  176 [email protected]  224 [email protected]  155 [email protected] C: +27 (0)79 6942662  134 [email protected]  95 [email protected] C: +44 (0)7887 626214 D: +44 (0)20 7651 1020  156 [email protected] C: +45 29 29 90 96  62 [email protected]  180 [email protected]  180 [email protected] C: +1 914-582-8337 D: +1 845-634-5300  194 [email protected]  200 [email protected]  133 [email protected] D: +01114242087728  188 [email protected]  155 [email protected]  183 [email protected]  22 [email protected] C: +45 40 89 11 12  60/61 [email protected] D: +1 (206) 382 7707  208 [email protected]  155 [email protected] D: +1 310 566 1911  188 186/196 [email protected]  [email protected] D: +1 (314) 983-1277  209 [email protected] D: +1 (212) 223-1761  195 [email protected]  103 [email protected] D: +1 419 229-6678  185 [email protected] D: +1 501 975-0132  186 [email protected] C: +61 (0) 417 609 341 D: +61 (0) 7 4783 8002  23 [email protected] C: +1 (0) 925 790 2686  207 [email protected]  190 [email protected]  [email protected] D: +86 21 6290 5855  [email protected] C: +61 (0) 411 865 952 D: +61 (0) 7 3640 4060 

186 5/8

22

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Hourigan, Tim Howard, Renata Hoyos, Gabriel Hozaien, Ali M. Hristov, Goce Hrženjak, Zlatko Hu, Yi Huang, Li Li Hubbard, Carol L. Huber, Herbert

Huber, Monique B. Hughes, William

Huizing, Marla E. Humphreys, Stephen Hung, Joanne Y.M. Hutchins, Greg Hutchison, Mark Huyberechts, Frank Hyatt, Larry Iacovissi, Paula A. Iannuzzi, Michael Ibrahim, Hussein Iftodii, Cristina

Ignatidis, Theo

Imondi, Alberto Iñarra Muñoz, Maria Carmen Ineson, Richard Inioutis, Sandra Ishiwata, Nobuyuki Isomura, Kevin Ito, Dennis Iuliano, Nino

Jackson, James S. Jaeger, Scott

[email protected]  207 [email protected]  198 [email protected]  36 [email protected] C: +20 1222 102746  66 [email protected]  68 [email protected]  56 [email protected]  53 [email protected]  196 [email protected] C: +1 616 446 2468  182 [email protected] C: +43 676 897 334 702 D: +43 662 251 500 - 702  30/31 [email protected] C: +41 (0)76 801 78 68  149 [email protected] C: +1 845-548-0889 D: +1 845-405-7301  194 [email protected] C: +1 616 558-9690  182 [email protected] C: +44 (0)7959 307104  155 [email protected]  80 [email protected] 6/173/181/187/188/199/200/211 [email protected] D: +1 (310) 745 5725  187 [email protected] 34 [email protected]  193 [email protected]  196 [email protected]  196 196 [email protected]  [email protected] C: +7 (919) 770 38 86 D: +44 (0)207 651 1393  127 [email protected] C: +30 694602272 D: +30 2130 186140  77 [email protected] C: +41 79 363 4778  146 [email protected]  139 [email protected] C: +64 21 662 966  [email protected]  [email protected]  [email protected]  [email protected]  [email protected] C: +41 786080085 D: +41 (0)41 555 05 52  [email protected]  [email protected] D: +1 206-344-7545 

115 70 97 44 181

147 170 208

253

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Jaffer, Syed Jain, Gopal Jain, Ramesh Jain, Vijay Jandečka, Jiří

[email protected]  129 [email protected]  83 [email protected]  85 [email protected]  84 [email protected] C: +420 603 518 354  58/59 Jandečka, Miroslav [email protected] C: +420 603 479 170  58/59 Jankovcová, Vĕra [email protected] C: +420 604 208 451  58/59 Jannelli, Robert J. [email protected] C: +1 908-451-4167  178 Jansen, Stefan [email protected]  114 Jargalsaikhan, Ariunaa [email protected]  221 Jasinski, Dawn [email protected] D: +1 248-244-3121  180 Jayaseelan, Joseph [email protected]  223 Jeffries, Thomas R. [email protected] D: +1 330 521-4533  192 Jenkins, Jim [email protected]  190 Jensen, Christoffer [email protected] C: +45 26 70 53 03  60 Jensen-Dahi, Konrad [email protected]  63 Johansson, Jan-Erik [email protected] D: +46 (0)303 109 00  144 Johansson, Peter [email protected] C: +46 70 543 97 61  145 Johnson, Andrew [email protected] C: +61 (0) 410 544 571 D: +61 (0)3 9608 0147  24 Johnson, Chris [email protected] C: +65 9338 9254 D: +65 6329 2703  131 Johnson, David [email protected] C: +1 404 401 4547 D: +1 770 236 9013  180 Johnson, Steve [email protected] D: +1 (616) 235-3240  182 Johnsson, Martin [email protected] C: +46 703 517158 144 D: +46 40 102666  Jones, Dan R. [email protected] 207 C: +1 510 388 2670  Jones, Gareth [email protected]  155 Jones, Jeff C. [email protected] D: +1 714 671 2201  188/210 Jordan, Karl J. [email protected]  175 Jordan, Scott [email protected] C: +1 716-998-3945 D: +1 716-250-7841  204 Joris, Mark [email protected]  34 Jose, Fizo Kollanoor [email protected]  87 Julve, Manuel [email protected]  139/143 Junaidi, Fazal [email protected]  130 Jung, Luiz W. [email protected] C: +55 47 9984 7030  39

254

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Jurka, Robert Jurkschat, Chris Jwo, Jackson C.J. Kahraman, Erkan Kainrath, Michael Kallinger, Thomas Kang, Billy Kanus, Oliver Kao, Michael Kapnides, Maria Karam, Luiz Sallé Karić, Darko Karlitz, Gary M. Karls, John Katzer, Andreas Katzmayr, Thomas Kaufman, Perry S. Kaufman, Tracy Kaufmann, Ralf

Kay, Hassib M. Kay, Kenneth W. Kearney, Brian Keasal, Robert C. Keefe, James T.

Keiser, Jamie

Keller, Rose

Kelly, Keiron Kelly, Wendy Kemp, Phillip Kempf, Brian A. Kempf, Oliver

[email protected] C: +420 734 685 805  58/59 [email protected] D: +1 780 421 5911  43 [email protected]  150 erkan.kahraman @moorestephens.com.tr  152 [email protected]  27 [email protected] 27/30/31 [email protected]  220 [email protected] C: +49 173 6795684  70 [email protected]  150 [email protected] C: +30 6977 456747  78 [email protected] C: +55 21 99433 6837  40/41 [email protected] C: +385 98 982 95 92  56 [email protected]  196 [email protected] D: +1 972 590-5223  179 [email protected]  70 [email protected] 27/30/31 [email protected] D: +1 972 590 5360  179 [email protected] D: +1 614 923-6535  177 [email protected] C: +49 170 5817121 D: +49 2371 774681  73 125 [email protected]  [email protected] D: +1 972 590 5236  179 [email protected] C: +353 87 8202311  90 [email protected] D: +1 206-382-7724  208 [email protected] C: +1 716-481-9080 D: +1 716-580-1551  204 [email protected] C: +1 315-744-3758 D: +1 315-214-7562  204 [email protected] C: +1 404 272 7023 D: +1 404 531 8214  170 [email protected]  165 [email protected]  184 [email protected] D: +27413653521  137 [email protected] D: +1 (330)521-4549  192 [email protected] D: +43 512 90832011  29

255

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Kennedy, Charles S. Kennett, Brian D.

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

256

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Kotsapas, Michael

[email protected] C: +44 7909 916030 D: +44 207 651 1023  155 Kourtellas, Stylianos [email protected] C: +30 6977 456764  77 Koutsoyiannis, Mamas [email protected]  126 Kozhikenov, Serik [email protected] C: +7 777 775 0900  99 Kramer, Linda J. [email protected]  171 Krämer, Peter [email protected] C: +49 (0)172 2000495  76 Kramer, Roy H. [email protected] D: +1 314 983 1265  209 Kränzlin, Kurt [email protected]  148 Krassnig, Leopold [email protected]  30 Kretschmer, Sabine [email protected]  27 Kriner, Robert [email protected] C: +1 716-860-0811 D: +1 716-250 7842  204 Kroiss, Thomas [email protected] C: +43 664 308 18 06  28 Kronbergs, Zigurds zigurds.kronbergs Guntis @moorestephens-europe.com C: +44 (0)747 867 6106 D: +44 (0)1284 811752  9 [email protected] Krueger, Andrea C: +1 (630) 244-2342 D: +1 (630) 228-8245  184 Krug, Dunja [email protected] C: +49 163 298 5183 D: +49 211 2613 08-22  69 Kuchar, Michael [email protected] D: +1 713 860-0246  183 211 Kuchinsky, Matthew [email protected]  Kuechler, Larry [email protected] 206 D: +1 (408) 497-1211  Kuo, Alex [email protected]  150 Kwaśny, Iga [email protected] C: +48 601 088 206  6/123/124 La Rocca, John [email protected] C: +61 (0) 414 587 820 D: +61 (0)3 9608 0171  24 La Rue, Rob [email protected] 187 D: +1 (818) 587 9302  LaBonte, Reginald J. [email protected]  45 Lachance, Stéphane [email protected]  43 [email protected]  Lackowitz, Ted B. 201 Lafountain, Brian [email protected]  204 LaFrenier, Brian E. [email protected] C: +1 616-550-3892 D: +1 616 235-2072  182 Lahdenpaa, Jukka [email protected]  67 Lahe, Kalle [email protected] C: +372 50 68 765  220 Lakdawala, Farad Kersi [email protected] C: +971 50 6515394  10/153 Lakofsky, Matthew W. [email protected]  200

257

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Lam, Glory K.Y. Lam, Grant Lamanna, Frank P. Lamb, Mark Lamb, Simon Lambert, Brona Land, Chris Landivar, Freddy Landry, Todd C. Lane, Barbara Lane, Jennifer Lane, Nicholas Lankford, William C.

Lao, Mei Leng

Larson, Eric J. Larsson, Niklas

Lassarev, Monica Latarche, Paul Lattmann, Beat

Lau, Marty

Lauerwald, Uwe

Lavsky, Pavel Law, Arthur Law, Ida Y.M. Laycock, Phil

Lazarus, Adam Le Mieux, Rachel A.

Leacy, Trevor P.

Leaper, Tom Leckzinska, Maria

258

[email protected]  80 [email protected] D: +1 (415) 568-3291  205 [email protected]  191 [email protected]  155 [email protected]  156 [email protected] C: +44 (0)7797 739005  97 [email protected] D: +61 (0) 7 4796 9960  26 [email protected] C: +591 72125758  37 [email protected]  198 [email protected]  211 [email protected]  193 moorestephens @moorestephensbvi.com  41 [email protected] C: +1 404 307 9717 D: +1 404 531 8132  170 [email protected] C: +65 90267794 D: +65 6329 2706  131 [email protected]  182 [email protected] C: +46 (0)739 42 42 16 D: +46 (0)31 722 42 00  144 [email protected] C: +46 (0)734193920  143 [email protected] 155/156 C: +44 (0)7970 198001  [email protected] C: +41 (0)79 414 06 76 D: +41 (0)44 828 18 17  149 [email protected] C: +44 (0)7899 070609 D: +44 (0)20 7651 1342  155 [email protected] C: +49 (0)170 4869 238 D: +49 (0)561 70002 32  74 [email protected] C: +380 (99) 433 75 32  153 [email protected]  220 [email protected]  80 [email protected] C: +1 646 942-8405 D: +1 212 223-5037  195 [email protected]  196 [email protected] C: +1 206.250.4678 D: +1 206.382.7711  208 [email protected] C: +353 87 280 8302 D: +353 21 425 5312  90 [email protected] D: +1 310 745-5759  187 [email protected]  88

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Lee, David Lee, David C. Lee, Kook-Hee

Leggiero, Heather

Lehane, Eoin Lehouck, Frank Leitner-Hofbauer, Sandra Lemus, Maffalda

Lenihan, Maurice T. Leo, Lianny Leone, Salvatore Lerch, Tony LeRoy, Jason Lesowitz, Joseph W. Lettens, An Leung, Alexandra Leung, Rudolf K.M. Leuthe, Klaus Levenstein, Brian S. Levin, Sam Levine, Steven Lewis, Jeffrey

Li, Gaolei Li, Jincai Li, Kenny Liang, Chun Liao, Jianbo Liberda, Jiří Lilly, John R. Lim, Huck Hai

Lim, Peng Huat

Lima da Silva, Jarbas Lima, Edison Pereira Lin, Ivy

[email protected]  [email protected] D: +1 206-382-7787  [email protected] C: +82 11 338 6960 D: +82 554 6960  [email protected] C: +1 518-859-4925 D: +1 518-250-7724  [email protected] C: +353 (0)87 2515410  [email protected]  [email protected] 

206 208

100

204 90 34 27

[email protected] C: +58 414 335 94 76 D: +58 212 7942085  213 [email protected]  90 [email protected]  88 [email protected]  196 [email protected]  148 [email protected] D: +1 248-244-3177  180 [email protected] 200 [email protected]  34 [email protected]  200 [email protected] D: +852 27387730  80 70 [email protected]  [email protected]  196 [email protected] D: +1 310 745-5701  187 [email protected]  155 [email protected] C: +1 585-233-1040 D: +1 585-249-2862  204 [email protected]  5/9/47 [email protected]  5/54 [email protected]  [email protected]  5/9/47 53 [email protected]  [email protected] D: +420 724 296 323  58/59 [email protected]  173/211 [email protected] C: +60126209868 103 D: +60172003738  [email protected] C: +65 9769 9215 D: +65 6329 2741  131 [email protected] C: +55 51 9986 1501  37/40 [email protected] C: +55 11 99222 2375  38/40/41 [email protected]  150

259

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Lindesson, Ulf Lindgren, Adrienne J. Lindsay, Steven Lion, Moshe Lipphardt, Bettina

Liriano, Joseina Liriano, Maira Lisko, Tammy Littler, Victoria Livkin, Ilya O. Lizardo, Ralph

Llanes Delgado, Gabriela Lo, Kuan Che Lodha, Sukhendra Løfgren, Per Jens Löhr, Wolfgang

[email protected] C: +46 (0)734 19 39 04  143 [email protected]  203 [email protected] C: +44 07703 133364  160/161 [email protected]  93 [email protected] C: +1 315-247-1517 D: +1 315-214-7561  204 [email protected]  64 [email protected]  64 [email protected] D: +1 501 975-0102  186 [email protected]  7 [email protected] C: +7 (985) 766 75 43  127 [email protected] C: +1 951 533 8681 D: +1 (714) 671 2278  188 [email protected]  106

[email protected]  103 [email protected]  83 [email protected]  60 [email protected] C: +49 172 8149239  70 Loibl, Klaus [email protected] D: +49 89 747249-45  75 Lolli, Dalmazio [email protected]  146 Lomas Molina, Miguel [email protected] 139/142 Lomba, Pedro [email protected]  143 Lombard, Bernadine [email protected] C: +27 (0)82 963 0347  134 Longworth, Linda [email protected] C: +1 441 534-1454 D: +1 441 295-1454  35/36 López, Cayetano [email protected]  139/140 Loschetter, Raphael raphael.loschetter @moore-stephens-audit.lu  102 Love, John [email protected] 161 C: +44 07801 132126  Lowe, Merryck [email protected] C: +44 (0)7980 878 704 D: +44 (0)20 7651 1766  155 Löwenadler, Patrik [email protected] C: +46 (0)739 42 42 30 D: +46 (0)31 722 42 30  144 Lozano, Nayivi [email protected]  55 Lucas, Sue [email protected] D: +44 (0)1983 824811  164 Lucchesi Filho, Sérgio [email protected] C: +55 11 99154 6952  37/38/40/41 Luck, Anton [email protected]  155 Lumsden, Mick [email protected] C: +44 (0)7775 638171  166 Lunsford, John [email protected]  202

260

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Lutanto, Herjanto Luther, Brian E. Lutin, Bert Lynch, James V. Lynn, Daniel P.

Määttänen, Jari Mabuchi, Takahiro Macdonald, Robert MacDonald, Stewart MacInnes, Michael MacIsaac, Philip

Mackenzie, Robert Mackie, David Madden, Matthew Mader, Andreas Maes, Nathalie Magaña, Omar Magaña, Reynaldo

Magee, Gareth Magyar, Carol A. Mahajan, Sameer Mahmood, Hasan Mahmud, Hanif Mahmud, Harun Mailhes, Jennifer Mairock, Joachim Malacrida, Chris Malzer, Christoph Mandeloff, Alan Manetsch, Urs Mangelson, Scott Mangione, Janine

Mann, Philip A.

[email protected] 5/8/89 [email protected] D: +1 780 421 5928  43 [email protected]  34 [email protected]  196 [email protected] C: +1 616 204-9375 D: +1 616 235-2762  182 [email protected] C: +358 (0)407367024  67 [email protected]  97 [email protected] D: +44 (0)1722 420409  167 stewart.macdonald @moorestephens.com  163 [email protected] C: +44 07887 626222  [email protected] C: +61 (0) 408 466 606 D: +61 (0)3 9608 0157  24 [email protected] 162 [email protected]  23 [email protected]  183 [email protected] C: +49 (0)172 9451178  70/72 [email protected]  35 35 [email protected]  [email protected] C: +501 610 4260 35 D: +501 223 2139  [email protected] 162/163 [email protected]  171 [email protected]  83 [email protected] C: +880 171 303 6699  33 [email protected]  33 [email protected] C: +880 1716 324533  33 [email protected]  183 [email protected]  70 [email protected]  155 [email protected]  27 [email protected]  200 [email protected] D: +41 (0)41 555 05 50  147 [email protected] D: +1 (707) 331-3304  207 [email protected] C: +1 585-967-4344 D: +1 585-249-2800  204 [email protected] C: 716-913-5888 D: 716-580-1553  204

261

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Mannhaupt, Stephen

Manrique Aragón, Justo Ernesto Manzella, Robert

Maragoni, Roberto Marissen, Marc Markussen, Michael Marshall, John D Martin, Charles M.

Martínez Santillán, Juan Gerardo Martínez, Carmen Martínez, Francisco Martinez, Horacio L. Martinez, Ricardo Martinovich, Alexander Masciotra, Dino Massawa, Abdul Rahman Yaqoub Mast, Lesley A.

[email protected] C: +1 516 650-2596 D: +1 516 336-2479  184/194/195 [email protected] C: +51 9890 78178 D: +51 (1) 208 1727  122 [email protected] C: +1 646-285-2228 D: +1 212-223-5002  195 [email protected] D: +1 (408) 494-1263  206 [email protected]  34 [email protected] C: +45 20 20 67 30  60 [email protected]  204 [email protected] C: +1 912 270 0577 D: +1 912 262 4720  172 [email protected] C: +52 155-2955-64 95 D: +5255 3687 2750  109 [email protected]  140 [email protected]  140 [email protected] C: +54 (911) 4949 2311  21 [email protected] D: +1 415 276 4434  205 [email protected] C: +7 910 459 3791 127 D: +44 (0)207 651 1391  [email protected] 43 D: +1 (514) 878 0224  129/130 [email protected] 

[email protected] D: +1 330 804 4043  212 Masters, Christopher T. [email protected] 183 D: +1 713 789-7077  189 Mataac, Celso T. cmataac@@citrincooperman.com  45 Matheson, Robert J. [email protected]  Mathew, Georgy [email protected] C: +91 9845 996 292  86 210 Matlick, Robert A. [email protected]  Matschner, Rob [email protected]  199 208 Matson, Matthew R. [email protected]  Mavani, Mohamed [email protected] C: +44 (0)7711 815788  166 Mawson, Iain [email protected]  224 Mawven, Ashvin [email protected] 104 C: +230 57994125  Mazzi Júnior, Hélio [email protected] 37/40 C: +55 16 99176 7170  191 McAdams, Kevin [email protected]  McAllister, Mike [email protected]  169 McBane, Ian [email protected] C: +44 (0)7932 337 912 D: +44 (0)20 7651 1518  155

262

personal contact details (CONTINUED) C: Cell phone; D: Direct dial McCabe, Adrian

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

263

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Melchior, Ebbe Meli Attard, Helen Meli Attard, Reginald Melville, George Méndez Garmendia, Begoña Méndez, Byron René Mendoza, Emmanuel Y. Menon, Prasanth G. Menz, Christopher C. Mescall, Tom Metsky, Ken Metzler, David Metzler, Marcel Meyer, Kevin

Meyer, Olaf Midorikawa, Takashi Miesowicz, James J. Migliaretti, Guido Mihalik, Stephen R. Mihálová, Dagmar Miles, Grant Miller, Julie Miller, Keith Miller, William Mills, Trent Mindick, Mark Minnig, Peg Minson, Stephen Minuti, Frank Mirawati, Jacinta Mitchell, F. Andrew Mitchell, Mark Mitts, Kathy Mizer, Todd Mizzaro, Victor Modansky, Robert A. Modesto Costa, Marcelo Mogensen, Malene

264

[email protected] C: +45 20 76 75 00  59 [email protected]  104 [email protected]  104 [email protected]  135 [email protected]  139 [email protected] C: +502 5528-2953  78 [email protected] C: +63 9178170038  123 prasanth.g.menon @varmaandvarma.com  88 [email protected] D: +1 314 983 1227  209 [email protected] C: +1 925 354 9640  207 [email protected]  186 [email protected]  200 [email protected]  148 [email protected] C: +1 516-713-0805 D: +1 516-336-2462  184/194/195 [email protected] D: +49 721 98175-333  73 [email protected] 206 [email protected] D: +1 248 244 3115  180 149 [email protected]  [email protected] D: +1 248 244-3239  180 [email protected]  132 [email protected]  5/25 [email protected]  188 165 [email protected]  [email protected]  199 25 [email protected]  [email protected]  196 [email protected] D: +1 419 229-6003  185 [email protected]  172 [email protected] D: +1 (831-346-6023  207 [email protected]  88 [email protected]  183 [email protected] D: +1 206-344-7530  208 [email protected]  176 [email protected] D: +1 330 308-4826  178 [email protected]  196 [email protected]  196 [email protected] C: +55 31 8390-3735  38 [email protected]  63

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Mogollón, Luis

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

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Mouritzen, Lennart Mowbrey, Gregory T. Mufti, Adnan Mullen, Kevin

Mullenders, Huub Müller, Anton Müller, Florian Müller, Manuela Mullins, Michael J. Mulyamin Kurniawan, Gabriella Mumcuoğlu, Idil Munn, Dennis

Munns, Tony J. Murnane, John J. Murphy, Ian Murphy, Kevin D.

Murphy, Matthew D. Murphy, Ned Muster, Burkhard

Nadeau, Erica Nagle, Ron Nair, Raj Nakamuta, Carlos Atushi Nakane, Kenjiro Nam Kung, Jin Nania, Alexandra Napolitano, Michael Nasoni, Karen

Natale, Dan Nathan, Gary B. Natsag, Myagmarjav Naumchik, Nadezhda

266

[email protected] C: +45 29 29 02 61  61 [email protected] D: +1 780 461 7920  43 [email protected] C: +92 300 924 5441  120/121 [email protected] C: +61 (0) 418 375 416 D: +61 (0)3 9608 0152  24 [email protected]  [email protected]  145/149 [email protected] D: +49 89 27820-122  75 [email protected]  147 [email protected] C: + 353 87 6996881  90 [email protected]  88 [email protected]  152 [email protected] C: +64 21 480 674 D: +64 9 306 7111  115 [email protected] D: +1 314 983 1297  209 [email protected]  191 [email protected]  155 [email protected] C: +1 (407) 920-1222 191/192/199/209/210 211 [email protected]  [email protected] 90 C: +353 87 649 4899  [email protected] C: +49 (0)170 4869 233 D: +49 (0)561 70002 31  74 172 [email protected]  [email protected] D: +1 206-344-7539  208 [email protected] C: +41 (0) 79 501 0530  146 [email protected] C: +55 11 99963 5529  40/41 [email protected]  97 [email protected]  100 [email protected]  [email protected]  186 [email protected] C: +1 315-727-2125 D: +1 315-214-7844  204 [email protected] D: +1 (416) 490 3461  45 [email protected] D: +1 780 421 5931  43 [email protected]  221 [email protected] C: +7 (908) 445 19 95  128

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Naustheller, Bjørn M.

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

267

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Nola, Mario Noonan, George Norberg, Lars

[email protected]  96 [email protected]  174 [email protected] C: +46 70945 3022  144 Norem, Michael [email protected] C: +44 7797 773 722 D: +44 1534 600 252  98 Norlin, Kerstin [email protected] C: +46 70 866 90 70  145 Norman, Geoff [email protected] C: +44 (0)7500 016446  166 Nørskov, Lotte [email protected] C: +45 20 87 79 30  60 Nørskov, Ulrik [email protected] C: +45 40 84 59 00  60 Northall, Ross [email protected] 158/164/166 Noteman, James L. [email protected]  180 Noureldin, Sherin [email protected] C: +20 1222147874  66 Novak, Zinka [email protected]  56 Noye-Allen, Robert [email protected] 155 Nunes, Rogério [email protected] C: +55 47 9964 3980  39 O’Connor, Thomas J. [email protected]  171 O’Keefe, Daniel J. [email protected]  199 O’Rilley, James P. [email protected]  180 Obeidat, Nabil [email protected] C: 00 962 796603004  99 O’Connell, Diarmuid P. [email protected] C: +353 87 6381942  89 O’Connell, Patty [email protected]  188 O’Donnell, Barry barry.o’[email protected] C: +64 27 476 7222  116 Offutt, Barry [email protected]  190 O’Grady, Paul [email protected] C: +1 925 819 1413  207 Okubo, Jun [email protected]  184 Olaya, Luis Enrique [email protected] C: +57 (3) 12 5404577  55 Olbrich, Thomas [email protected] C: +49 (0)170 4869 232 D: +49 (0)561 70002 83  72/74 Oliveri, Carl [email protected] C: +1 516 659-6371 D: +1 516 918-5917  184/194/195 Ollefs, Heinz-Wilhelm heinz-wilhelm.ollefs @moorestephens.de  74 Olsen, John [email protected] C: 518-935-5183 D: 518-250-7730  204 Ong, Chong Chee [email protected]  103 Ong-Siong, Jeff [email protected] D: +1 310 745-5726  187 Onur, Burak [email protected] C: +90 532 234 27 17  6/152

268

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Orban, Michael Ordeneaux, Renee Orellana López, Luis Arturo Orellana, Luis E. Orfanidis, Michael Orlitzky, Ofer Orozco Medina, Miguel Ángel Orth, Douglas J. Osborne, Patricia Østergaard, Jan Østergaard, Johnny Ostermeier, Thomas Otten, John Otto, Piet Ovares, Francisco

Ovejero, Mario Owens, Erin

Owens, Jeff Oyadomari, Samuel Akira Ozen, Michael Öztamur, Ahmet Paaske, Henrik Pace, Neil Padilla, Juan Page, Andrew Page, Martyn Page, Roxanne M. Pai, Mithun Lakshmana Pai, Prasanth D. Paille, Jeffrey F.

[email protected]  73 [email protected] D: +1 310 745-5700  187 [email protected] C: +502 5462-8716  78 [email protected] C: +502 4014 7553  5/78 [email protected]  77 [email protected] C: +972 57 6788002  93 [email protected] C: +52 155 1451 3965 D: +5255 3687 2717  109 [email protected]  191 patricia.osborne @moorestephens-mc.com  111/155 [email protected] C: +45 30 95 16 96  61 [email protected] C: +45 25 88 97 90  62 [email protected] D: +49 9421 9939-20  75 [email protected]  183 [email protected] C: +27827720169  135 [email protected] C: +506 8882-9393 D: +506 2253-5097  56 [email protected]  140 [email protected] C: +1 678 478 8039 D: +1 770 236 9026  180 [email protected] D: +1 972 590 5257  179 [email protected] C: +55 11 99159 3741  38/40/41 [email protected] D: +1 310 745-5799  187 ahmet.oztamur @moorestephens.com.tr  152 [email protected] C: +45 40 55 22 49  59/60 [email protected] C: +61 (0) 407 424 396  5/25 [email protected] D: +1 713 353-8216  183 [email protected]  161 [email protected] D: +441603227671  224 [email protected] D: +1 616 235-5213  182 [email protected]  86 [email protected]  [email protected] C: +1 585-545-8574 D: +1 585-249-2889 

87

204

269

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Pakis, George

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

270

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Perera, E. Ruwan J. Pérez Armienta, Eduardo

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

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Pizzileo, Lou

Platel, Yanick Platt, Mark Plattner, Peter Karl Plummer, Ann M. Poh, Lay Choo

Polonsky, David

Ponniah, Bala Krishnaan Pool, Bernard Poortvliet, Pieter Poos, Jean-Marie Popham, Troy

Porras, Felipe Rivera Posway, Elissa Pottmeyer, Matt Potts, Andrew Powell, Huw Powell, Leah

Powell, Matthew E. Powell, W. Coleman Power, Kieran Powers, Kendal Pranckéniené, Danguté Prasanna Varma, P. R. Prentice, John F. Prescott, Eric Present, Ron M. Pretorius, Johan Pretorius, Johan Pretorius, Sindy Price, Brian Pringle, Hamish

272

[email protected] C: +1 516-209-7314 D: +1 516-336-2455  184/195 [email protected]  147 [email protected]  165 peterkarl.plattner @bureauplattner.com  95 [email protected] C: +1 616 430 5235  182 [email protected] C: +65 9478 3187 D: +65 6329 2709  131 [email protected] C: +61 (0) 412 088 633 D: +61 (0)3 9608 0142  24 [email protected]  102/103 [email protected]  131 [email protected]  114 [email protected]  102 [email protected] C: +61 (0)417 766 884 D: +61 (0) 7 4796 9930  26  142 [email protected] D: +1 713 353-8128  183 [email protected] D: +1 740 376-9094  189 [email protected] C: +44 (0)7887 626245  155 [email protected]  157 [email protected] C: +1 585-703-8035 D: +1 585-249-2866  204 [email protected] D: +1 314-983-1224  209 [email protected] D: 423-266-7162  175 [email protected] D: +350 20074518  77/139/141 [email protected] D: +1 479 695-4350  181 101 [email protected]  [email protected] C: +91 9841 071914  86 [email protected]  198/203 [email protected]  198 [email protected] D: +1 314-983-1358  209 [email protected] 136/137 134 [email protected]  [email protected] 136/137 [email protected]  220 [email protected]  116

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Prinsloo, Adolf

[email protected] C: +27 82 872 0367 D: +27 12 348 7003  136/137 Prout, Cheryl [email protected] C: +1 716-998-3954 D: +1 716-250-7851  204 Prychodko, Peter [email protected]  180 Puglisi, Joseph J. [email protected]  196 Puissant, Toon [email protected]  34 Pullia, Franco [email protected]  96 Purvis, Christopher R. [email protected]  174 Pylov, Michael V. [email protected] D: (495) 580 71 36  222 Quattlebaum, William [email protected]  177 F. Querido, Richard S. [email protected] C: +63 9189381911  123 Quiambao, Dean [email protected] D: +1 (925) 790-2654  207 Quinn, Andy P. [email protected] C: +353 87 9075014  89 R., Arjun [email protected]  86 R., Kesavadas [email protected] C: +91 9845 996291  86 R., Rajeev [email protected]  88 Rabet, Adrian adrian.rabet 98 @moorestephens-jersey.com  Rademacher, Rolf [email protected] 69/73 Raghunandan, S. [email protected] 87 C: +91 9349 110878  Rajasekharan, R. [email protected] C: +91 9846 221726  85 142 Ramírez, Salvador [email protected]  Picossi Ramjee, Preeya [email protected]  133 Ramphul, Ravindra [email protected] C: +230 57546707  104 Ramsbottom, Steve [email protected] C: +44 (0)7967 962971  158/159 Randall, Jon [email protected]  155 Rania, Michael [email protected] D: +64 (4) 917 8958  118 Rank, Garry A. [email protected]  183 Rau, Bernhard [email protected]  75 70 Rau, Thomas [email protected]  Rawden, Christopher [email protected] C: +32 (0) 486 515004 D: +32 (0) 2 627.18.30  6/9 Real, Christoph [email protected] D: +49 (0) 203 29506 631  71 186 Reda, Salvatore L. [email protected]  Redeghieri, Andrea [email protected]  94 144 Redig, Jan [email protected]  Redín, Jon Ander [email protected]  143 Reguliová, Eva [email protected]  132

273

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Reichstein, Nathan Reid, Charles Reid, Simon Reimer, Leon M. Reiss, Adam Renaud, Brandon T. Rendon, Lou Rennard, Keith M. Renner, Steve Rente, Fernando Renz, Paul Repetti, John R. Revels, James A.J. Reyna, Yvonne Reynders, Sven Rhodes, Graeme Rhodes, Michael Ribó, Josep Richardson, Doug Richardson, Peter Ricker, Chris Rickerby, Paul Rickert, Stephen Riekert, Johan Rigoli, Laurent Rijnsburger, Jasper

Rinfret, Lorraine Ripon, Omar Rispoli, Lisa Rissi, Ricardo Aurélio Ritter, David Ritzi, Matthias

Roberts, David Roberts, Ed Roberts, Gemma

274

[email protected]  24 [email protected] C: +27 (0)82 551 3256  6/7/132/134 [email protected]  161 [email protected]  196 [email protected]  196 [email protected]  173 [email protected] D: +1 714 671 2202  188 [email protected]  196 [email protected] D: +1 330 308-6849  194 [email protected]  124 [email protected]  162/163 [email protected]  196 [email protected] 186/189/197/198/200/201/211 [email protected] C: +57 (3)124825310  55 [email protected]  34 [email protected] C: +64 21 359 569  115 [email protected]  196 [email protected]  139 [email protected] D: +1 501 975-0243  186 [email protected] C: +44 (0)7798 695481  167 [email protected] D: +1 567 242-5264  185 [email protected] C: +64 21 888 077  115 [email protected] D: +1 310 745-5775  187 [email protected] C: +27 083 637 0801  137 [email protected]  147 [email protected] C: +31 (0) 6 13 60 58 01 D: +31 (0) 88 194 82 74  113 [email protected]  45 [email protected] 155/156 [email protected] D: +1 (516) 336-2444  184/194 [email protected] C: +55 16 99993 3037  40 [email protected] D: +1 248-244-3380  180 [email protected] C: +49 172 8333138 6/75 D: +49 (0)621-42508/40  [email protected] 187 D: +1 310 745-5800  [email protected]  211 131 [email protected] 

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Roberts, Leonard

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

275

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Russell, Chris Russell, David Russell, William R. Rutter, Scott Ruvere, Eugene Ryan, Kevin Rybicki, Benedict P. Saar, Tamir Sabatini, Michael Sakkas, Steve

Salem, Albert Sandbach, Dickon Sandhu, Harjit S. Sanna, Thomas Sansing, Janice Sanz, Antonio Alonso Sarabia, Iván Sarabjit, Leena Sargeant, Mary-Anne Sargent, Tim Satasi, Claudio

Sathyan, Vivek Sathyanarayanan, V. Saulich, Thomas Saumoy, Pere Sazo Ruiz, Ninrod Oldair Schäble, Robert Schachter, Alan A. Schäfer, Susanne Schalekamp, Antoinette Scharf, Anna Scharl, Hans-Peter Schick, Albert Schimberg, Scott

276

[email protected] D: +1 206-382-7823  208 [email protected] C: +64 27 224 7621  116 [email protected]  175 [email protected]  196 [email protected]  211 [email protected]  200 [email protected] D: +1 (248) 244 3183  180 [email protected] C: +972 54 6788018  93 [email protected]  201 [email protected] C: +61 (0)422 111 630 D: +61 (0)3 9608 0194  5/24 [email protected]  196 [email protected] C: +44 (0)7971 275412  166 [email protected] D: +1 604 542 7893  44 [email protected]  70 [email protected]  185 [email protected]  141 [email protected] C: +52 1 (444) 421-4410  111 [email protected] C: +27 (0)72 9365936  134 mary-anne.sargeant @mapartners.co.uk  224 [email protected]  25 [email protected] C: +1 441 504-4558 D: +1 441 295-1327  35/36 [email protected]  85 [email protected] C: +91 9846 421779  85 76 [email protected]  [email protected]  139 [email protected] C: +502 5204 9655  78 [email protected]  70 [email protected] 196/198 [email protected]  76 [email protected] C: +27 82 788 9198 D: +27 11 544 0744  136 [email protected] C: +48 663 999 666  124 [email protected]  75 [email protected] D: +49 8721 9611-13  75 [email protected] D: +1 (925) 190-2622  207

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Schizas, Constantinos

Schlotthauer, Christoph Schlotthauer, Kurt Schmacks, Stephan

Schmid, Eric

Schneider, Horst Schneider, Robert A. Schneidmiller, Jim Schnider, Beat

Schniebolk, Mark Schoenian, Katrin Schraier, Joel H. Schroer, Paul Schuchter, Helmut Schueppert, Steve F. Schugmann, Maryann

Schulte, Tom Schultze, Wolfgang Schwander, Michael Schwander, Walter Schwarz, Ewald Schwarz, Manfred Schwarz, Reinhard Schwarz, Udo Scollin, John T. Secco, Francisco Obes Seiden, David Seier, Beverly Semmler, Eileen

Serrano, Alex Setiawan, Eddy Seymour, Tony

[email protected] C: +357 99 685 470 D: +357 22 717771  [email protected] 

57 6/68

[email protected]  68 [email protected] C: +49 (0)172 202 7759 D: +49(0)2022496178  76 [email protected] D: +1 864 242 2659 170/171/173/174/175/176/177/179/183/185/191/193/202/203 horst.schneider @moore-stephens-audit.lu  102 [email protected]  196 [email protected] D: +1 206-382-7807  208 [email protected] C: +41 (0)79 419 42 60 D: +41 (0)56 641 91 56  9 [email protected]  196 [email protected] D: +49 202 2496 130  68/76 [email protected] D: +1 (314) 687-2311  209 [email protected]  196 [email protected]  29 [email protected] D: +1 314 983 1251  209 [email protected] C: +1 845-893-9685 D: +1 845-405-7304  194 [email protected] D: +1 310 745-5748  187 70 [email protected]  michael.schwander 148 @rietmann-partner.ch  walter.schwander 148 @rietmann-partner.ch  [email protected]  28 [email protected] C: +43 (0)676 84 21 32 200  27/30/31 [email protected] 27/30/31 [email protected] 27/30/31 [email protected]  180 [email protected]  213 [email protected]  [email protected]  177 [email protected] C: +1 585-738-0398 D: +1 585-249-2827  204 [email protected]  186 [email protected]  88 [email protected] D: +44 (0)1624 697231  91/92

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Shaji, Majeed M.

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

278

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Sipani, Bimal K. Siurana, Joan Siwela, Thamsanqa Skeels-Smith, Sarah Sklavounou, Vasiliki Skobarev, Vladimir Y. Skyttberg, AnnChristine Slabbert, Louw Slavet, Jeff Slocombe, Daniel Smeriglio, Anthony P. Smiley, Robert Smit, Adéle Smith, Gill Smith, K. Eric

Smith, Michael

Smith, Peter F. Smolke, John Snyder, Nancy

Soares, António Soares, Mauricio Søberg, Torhild Soliman, Ehab Solt, Nick Song, Huimin Sonnenberg, Marc Sonntag, Dieter Sophos, Constantine Sordello, David Sørensen, Arne Soteriou, Yiannis Sotomayor Elías, Rodrigo

[email protected]  84 [email protected]  139 [email protected] 224 sarah.skeels-smith @moorestephens.com  7 [email protected] C: +30 6977 456746  78 [email protected] C: +7 (903) 728 91 33  127 [email protected] C: +46 70 603 19 40  145 [email protected]  137 [email protected] 186/189/196/197/198/200/201/211 [email protected] C: +44 (0)7899 654189  157/159 [email protected]  171 [email protected] D: +1 (831) 346-6028  207 [email protected]  133 [email protected] C: +44 (0)7881 500010  155 [email protected] C: +1 616 490-2774 D: +1 616 235-2774  182 [email protected] C: 518-368-3413 D: 518-250-7742  204 [email protected]  117/118 [email protected] D: +1 206-382-7778  208 [email protected] C: +1 585-750-5794 D: +1 585-249-2744  204 [email protected]  124 [email protected] C: +55 19 98196 8866  38 [email protected] C: +47 41 64 48 94  119 [email protected] 125 [email protected] C: +44 (0)7700 888821  97/98 [email protected]  54 [email protected] 196/201 [email protected]  70 [email protected]  196 [email protected] C: +1 408 206 6858  206 [email protected] C: +45 40 91 67 72  60 [email protected] C: +357 99 379798  57 [email protected] C: +52 6622 568494  106

279

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Sotomayor González, Rodrigo Spagnoli, Pat Spaul, Gill Spielmann, Dominik Spittle, C. Eugene Springham, James Spurrier, Lance Srinivas, K. P. St. John, Carolyn “Carrie” Stafford, J. Scott

[email protected] C: +52 6622 564210  106 [email protected]  198 [email protected] D: +44(0)20 7651 1859  9 [email protected]  73 [email protected] D: +1 330 804-4042  212 [email protected] 155 [email protected] C: +44 (0)7781 126873  79 [email protected] C: +91 9845 996293  86 [email protected]  192

[email protected] D: +1 972 590 5302  179 Stahleder, Georg [email protected] D: +49 871 96240-20  75 Stan, Andrei [email protected]  126 Stancil, Deron [email protected]  171 Stander, Lindie [email protected]  133 Stark Robledo, Manuel [email protected] C: +595 981 173 073  122 Starkova, Katerina [email protected] 206 D: +1 (408) 200 6437  Stauber, Ulrich [email protected]  70 St-Aubin, Robert [email protected] D: +1 (514) 878 0284  43 Stauder, Wilfried [email protected]  29 Staudt, Hélène [email protected] C: +41 (0)79 299 61 42 D: +41 (0)44 828 18 32  149 Staunton, Ian [email protected]  155 Steckhan, Jörg [email protected] C: +49 (0)172 3122200  76 Steele, Jennifer [email protected] D: +1 972 590 5272  179 Stein, Eva [email protected] C: +46707645303 D: +46852249042  145 Steiner, Hermann [email protected] 95 Steinkamp, Ronald P. [email protected] D: +1 314-983-1238  209 Stemple, Kyle [email protected] 194 D: +1 330 308-6883  Stephan, Nadia [email protected]  Stephenson, Scott 182/199 [email protected]  Stern, Karen S. [email protected] 209 D: +1 314 983 1204  Stevens, Andrew [email protected] C: +44 (0)7721 641094 167 D: +44 (0)23 8082 1520  Stevens, Craig M. [email protected] D: 585-249-2742  204

280

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Stevens, David Stevens, John Stevens, Mark Stevenson, Peter Stewart, Wemyss St-Laurent, Alain Stockinger, Anton Stockton, Paul

Stoddart, Gavin

Stoelben, Holger Stofberg, Margeaux Stoica, Laura Stokes, Stacy Stone, Richard J. Stormer, Bruce Storms, Hubert H. Stoyanov, Kaloyan Straus, Tammy E. Strickland, Jon Strug, Jeffrey Struk, Tatiana Stuart, Jeffrey Stylianou, George

Suarez, Julio O. Sucharski, Jeremy Sugár, Dezsö Sukumaran, K. M. Sullivan, David M. Sun, Jian Sunmola, Kayode Surace, Rocco Surana, Navin Suri, Peter Suryanto, Sonny Sushilkumar, P. G.

[email protected] D: +61 3 9909 7374  5/22 [email protected]  219 [email protected]  168 [email protected]  219 [email protected]  162 [email protected]  43 [email protected] D: +49 851 720461-116  75 [email protected] C: +44 (0)7887 626269 6/42/55/121/130/155/216 [email protected] C: +44 (0)7881 500035 D: +44 (0)207 651 1680  157 holger.stoelben @moore-stephens-audit.lu  102 [email protected]  138 [email protected]  126 [email protected]  177 [email protected]  211 [email protected]  118 [email protected] D: +49 (0) 203 29506 612  71 [email protected] C: +41 (0) 79 501 0532  146 [email protected] D: +1 (516) 335-2416  184 [email protected]  202 182/199 [email protected]  [email protected] C: +7 (926) 833 79 21  127 [email protected]  198 [email protected] C: +357 99646311 D: +357 (22) 717999  57 [email protected] 21 C: +54 (911) 4564 8154  [email protected] 207 D: +1 925 790 2838  [email protected]  82 [email protected] C: +91 9841 071831  86 172 [email protected]  [email protected]  53 [email protected] C: +234 803 555 0184  222 204 [email protected]  [email protected]  83 [email protected] C: +36 20 385 6724  81 88 [email protected]  [email protected] C: +91 9440 792697  86

281

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Suter, Claudia

Suxo, Rodo Svärdh, Reino

Svätojánska Kiňová, Ludmila Sweet, David Swift, Duncan Swindling, Stanley “Sandy” W. Syakir, Ahmad Szabo, Magda

[email protected] C: +41 (0)77 443 68 66 D: +41 (0)44 828 18 88  [email protected]  [email protected] C: +46 (0)708 14 33 02 D: +46 (0)31 722 42 70  [email protected] 

149 36

144 132

[email protected] 155/156 [email protected]  168 [email protected]  191

[email protected]  88 [email protected] D: +1 (212) 336-1703  195 Szauer, Stefan [email protected]  27 Szczepaniak, Tony [email protected]  10/169 Tabbal, Aziz [email protected] C: +961 3303 812  89/101 Takahashi, Junko [email protected]  97 Takasago, Shinpei [email protected]  97 Tamkin, Norm [email protected]  181 Tan, Chin Fah [email protected] D: +6087582800  103 Tan, Hongxu [email protected]  53 Tan, Kim Beng [email protected]  103 Tan, Suan-Lee [email protected] C: +61 488 123 523  25 Tang, Cordelia [email protected]  8 Tang, Helen H. L. 5/80/81 [email protected]  Tapia Reynoso, Alberto [email protected]  106 Tapia Venegas, [email protected]  106 Alberto Taros, Anne [email protected]  180 Taylor, Donald [email protected] C: 315-415-8340 D: 315-214-7836  204 Taylor, Douglas D. [email protected] C: +1 770 509 7843 D: +1 404 531 8156  170 Taylor, Michael K. [email protected] D: _1 330 521-9548  192 Taylor, Michael W. [email protected]  32 Teague, Clifton [email protected] C: +1 713 860-0271  183 Teague, John [email protected] D: +64 9 306 7103  115 Teasdale, Ken [email protected] D: +1 (818) 5879305  187 Teed, Ryan Thomas [email protected] D: +1 (925) 790 2604  207 Telford, Jon [email protected]  161/166 Temmert, Peter [email protected] C: +49 (0)174 3476111  76

282

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Templar, Rod Teo, Gabriel Teo, Kin Mia Terho, Viekko Terrigino, Steve M.

Terry, Patrick Thiel, Michael Thielman, Mike Thole, Silvia Tholle, Søren Thomas, Christoph Thomas, Christopher B. Thomas, Russell Thompson, Nigel Thompson, Ryan Thomson, Craig Thürauf, Markus Thurlow, Richard Tikhnenko, Elena

Tishenko, Valery S. Titche, Claude A.

Tng, James Tognon, Gian Luca Tolla, Michael A. Tomaino, Joseph Tomaro, Anthony Tomasi, David Tomosoiu, Vlad Torosyan, Andy Torres Pérez, Jaime Omar Torres, Ari Totino, Rocco

Touchette, François

[email protected] C: +27 (0)82 926 6376  134 [email protected]  220 [email protected]  103 [email protected]  67 [email protected] C: +1 585-305-2771 D: +1 585-249-2771  204 [email protected]  170 [email protected]  70 [email protected]  187 [email protected] C: +49 (0)851 72046 117  75 [email protected] C: +45 22 46 12 20  60 [email protected]  70 [email protected] C: +1 912 269 9750 D: +1 912 262 4718  172 [email protected]  137 [email protected] C: +44 (0)7802 652014  158/160 [email protected] D: +27 33420360  137 [email protected]  201 [email protected]  70 [email protected] C: +44 (0)7768 900294  166 [email protected] C: +44 (0)7881 500 035 UK / +7 (916) 7881 500035 Rus D: +44 (0)207 651 1866  127/157 [email protected] D: (495) 788 19 45  222 [email protected] C: +1 616 901 3810 D: +1 616 235 7182  182 25 [email protected]  [email protected] C: +39 335 123 1636  94 [email protected]  198 [email protected] D: +1(212) 223-5020  [email protected] D: +1 (516) 336-2491  184 25 [email protected]  126 [email protected]  200 [email protected]  [email protected] 108 C: +52 (55) 1850-2076  [email protected] 38 C: +55 19 98181 9331  [email protected] C: +1 646 285-2230 D: +1 212 223-5001  195 43 [email protected] 

283

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Tovey, Mike Trägner, Ulrike Train, Kim Tran, Dominique

Travis, Kenneth B. Treviño Wong, Guillermo Trignano, Alfonso Trignano, Vincenzo Trimble, Scott Trivedi, Mandeep Trombetta, Patrick M. Troy, Donald J. Trubia, Jeffrey Truong, Nghia Van Truter, Fanus Trzemżalski, Maciej Tsambiras, Soula Tsissios, Christos

Tumpowsky, Roy Tunnelle, Brian Turkewitz, Joseph Turner, Sharlyn R. Tustian, Neil Tuvell, Robert Tuzimek, Monika Udagawa, Kazuhiko Udvari, Etelka Ulmer, Karl Umezawa, Keisuke Unrun, Wanpen Unterforsthuber, Karl Upton, Roger D.

Uribe R., Jorge David Urquhart, Adrian Urrea Vargas, Arlette Urrutia, Joseina Urrutia, Pedro

284

[email protected]  155 [email protected]  70 [email protected]  172 [email protected] C: +1 (514) 909 0286 D: +1 (514) 878 0286  43 [email protected] D: +1 972 590 5255  179 [email protected] C: +52 1 (81 11995083  109 [email protected]  96 [email protected] C: +393483885728  96 [email protected] D: +44 (0)1624 662020  91/92 [email protected]  196 [email protected]  178 [email protected]  172 [email protected]  204 [email protected]  215 [email protected]  135 [email protected] C: +48 503674122  123 [email protected]  196 [email protected] C: +357 99490979 D: +357 25 820967  57 [email protected] 197 [email protected] D: +1 714 671 2214  188 [email protected] 197/201 [email protected] D: +1 206-382-7803  208 169 [email protected]  [email protected] 206 C: +1 408 893 7632  [email protected] C: +48 607 763 761  123/124 [email protected]  97 82 [email protected]  [email protected]  70 97 [email protected]  [email protected]  151 [email protected] D: +49 8721 9611-26  75 [email protected] C: +1 585-750-5799 D: +1 585-249-2706  204 [email protected]  64 [email protected]  161 56 [email protected]  64 [email protected]  [email protected] 64 C: +1 809 223 6003 

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Urso, Mario P.

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

285

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Vaudreuil, Nicole Vázquez y Vázquez, Miguel Vega Carillo, Roberto

[email protected]  [email protected] 

43 108

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

286

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Walczak, Jakub

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

287

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Wennerlund, P.O. Wenzl, Bernhard Werner, Peter

Werner, Thomas

Wesener, Wolfgang West, Tim Westlindh, Magnus Weston, Deborah Wexler, Jeffrey M. Wheeler, Richard

Wheeler, Steve Whitefield, Candice

Whitlock, Jeff

Widmann, Bernhard Wikman, Barbro Wilhelm, Jim Willbrand, Bill F. Williams, Andrew Williams, Steve Willis, Richard Willis, Trina

Willmont, Jeremy Winchester, Steven Windischbauer, Wolfgang Winton, Robert M. Wise, Kevin Wlodinguer, Victor Wojciechowski, Richard Wolff, Alexander Wolmarans, Kobus Wolstenholme, Katharine

288

[email protected] C: +46 70 521 88 88  145 [email protected] D: +49 851 720461-101  75 [email protected] C: +43 676 897 334 701 D: +43 662 251 500 - 701  30/31 [email protected] C: +49 (0)170 4869 236 D: +49 (0)561 70002 48  72/74 [email protected]  29 [email protected]  155 [email protected]  144 [email protected]  46 [email protected]  204 [email protected] C: +61 (0)412 170 156 D: +61 (0) 7 3640 4061  22/23/24/26 [email protected]  155 [email protected] C: +27 82 888 8182 D: +27 11 544 0703  136 [email protected] C: 027 2841787 D: 06 349 0875  118 [email protected]  73 [email protected] C: +46 70 618 7932  145 [email protected]  190 [email protected] 208/209 D: +1 636 754 0200  [email protected]  167 [email protected]  155 155 [email protected]  [email protected] C: +61 (0) 409 899 621 D: +61 (0) 7 4796 9938  26 [email protected] C: +44 (0)7887 626273  155 [email protected]  197 [email protected] C: +43 676845452200 D: +43 (0) 7242 66618 23  32 [email protected]  211 [email protected] C: +1 408 398 6011  207 [email protected]  197 [email protected] C: +1 716-998-3953 D: +1 716-250-7838  204 [email protected] D: +49 (0) 203 29506 762  71 kwolmarans @grg.moorestephens.co.za  135 katharine.wolstenholme @moorestephens.com  155/156

personal contact details (CONTINUED) C: Cell phone; D: Direct dial Wondabio, Ludovicus Sensi Wong, Koon Min

[email protected] 

88

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

289

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personal contact details (CONTINUED) C: Cell phone; D: Direct dial Zakurdaeva, Natalia Zalicha, Kobi Zapata, María Esther Zárate Valverde, Ruth Zayon, Jason Zeboris, William H. Zendel, Richard Zerbe, Tobias Zervos, Peter

Zhang, Hong Zhang, Yan Zhang, Zhuoqi (Miracle) Zhdanova, Lidia

Zhou, Long (Joe) Zicari, Bruce B.

Ziegler, Thomas Zielinski, James J.

Zimmermann, Holger Zito, Joseph A. Zlotowitz, Morris Zohdi, Hassan M. Zora, Tsering D.

Zou, Zhiwen Zoubateou, Eleni Zsilla, Tamara Zufferey, Samuel Zurhorst, Manfred Zürn, Brigitte Zverin, Alan Zweifel, Richard

Zwettler, Andreas

290

[email protected]  223 [email protected] C: +972 546788012  93 [email protected] C: +52 (55) 1 55 1488-9576  104 ruth.zá[email protected]  56 [email protected] D: +1 (310) 745 5772  187 [email protected]  211 [email protected]  197 [email protected] D: +49 8031 80787-14  75 [email protected] C: +61 (0) 417 855 455 D: +61 (0)3 9608 0167  24 [email protected]  54 [email protected]  47 [email protected] C: +86 13908629370  47 [email protected] C: +7 (913) 946 93 27 D: +44 (0)207 651 1399  127 [email protected]  5/9/47 [email protected] C: +1 585-750-7667 D: +1 585-249-2774  204 [email protected] C: +49 171 9956677  68/75 [email protected] C: +1 585-750-5913 D: +1 585-249-2704  204 [email protected]  69 [email protected]  180 [email protected]  188 [email protected] 66 C: +20 1003496646  [email protected] C: +41 (0) 7942 33265 D: +41 (0) 71 221 1059  148 [email protected]  53 [email protected] C: +30 6977 456750  78 27 [email protected]  [email protected] C: +41 (0) 79 886 28 22  146/147 [email protected] C: +31 6 534 05 600  114 [email protected] 68/76 [email protected]  211 [email protected] C: +1 315-794-5700 D: +1 315-292-6750  204 [email protected] 27/30/31

NOTES

NOTES

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