A global network of independent accounting firms

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MEMBERDIRECTORY

Knowing you.

A global network of independent accounting firms

For a confidential initial consultation without obligation, contact any Kreston International member, who will be pleased to listen to your requirements, and explain how the members can be of service, both locally and internationally. Alternatively, contact the International Secretary for more details and the location of your nearest Kreston member office. INTERNATIONAL OFFICE Kreston International Limited Springfield Lyons Business Centre

Springfield Lyons Approach

Springfield Chelmsford Essex CM2 5LB ENGLAND Tel +44 (0)1245 449 266 Fax +44 (0)1245 462 882 www.kreston.com Chief Executive Officer Jon Lisby FCA FIIA – jon@kreston.com Mobile – +44 (0)7850 660983 Skype – jon.lisby Director of Quality and Professional Standards Andrew Collier – andrew.collier@kreston.com Mobile – +44 (0)7900 264275 Communications Manager Melloney Pritchard – melloney@kreston.com Events Manager Joanne Morris – joanne@kreston.com Financial Controller & Member Services Emma Perkins – eperkins@kreston.com Relationship & Compliance Manager Tanya Morris – tanya@kreston.com Digital & Social Media Marketing Coordinator Nikita Archer – nikita@kreston.com

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KRESTON FOUNDER

Gabriel Brösztl, Emeritus Director Kreston Bansbach GmbH (Germany)

KRESTON BOARD OF DIRECTORS Bent Kofoed, Chairman Kreston Denmark (Denmark) Nigel Banks Bentleys NSW Pty Ltd (Australia) Francisco Bracamonte Kreston BSG S.C. (Mexico) (Regional Secretary for Latin America) Dagmar Brösztl-Reinsch Kreston Bansbach GmbH (Germany) (Regional Secretary for EMEA) Edmond Chan Kreston CAC CPA Limited (Hong Kong) (Regional Secretary for Asia Pacific) Sunil Goyal S G C O & Co. (India) Andrew Griggs Kreston Reeves LLP (England) Rich Howard CBIZ MHM (USA) Paul Nation CBIZ MHM (USA) (Regional Secretary for North America) Franck Parker Exco France (France) Elena Ramírez Iberaudit Kreston (Spain) Clive Stevens Kreston Reeves LLP (England)

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USING THIS DIRECTORY Dialling Telephone numbers are shown in the standard international format. For example, the International Office number is as follows: a b c

+44 (0)1245 449266 where: + represents the outward international dialling code. This varies between countries. Please check locally. (a) is the country code. This remains the same for each country regardless of the country from which the caller is dialling. (b) is the city code. The zero or other number shown in the brackets, i.e. (0), is normally omitted when dialling from outside the country. However, if dialling within the country, it may be required. (c) is the telephone number. This is typically the only part of the number, which is required when dialling locally. Mailing Address Please note that the street address and telephone number must be used when sending documents or parcels by courier or overnight delivery. Time differences This directory shows world time based on Greenwich Mean Time (GMT). Local time is shown as hours earlier (-) or later (+) than GMT. Example: London (GMT) 12:00pm Tokyo (GMT +9hrs) 9:00pm New York (GMT –5hrs) 7:00am To calculate the Tokyo time from New York add 14 hours to the local time. The change in hours due to summer time adjustments are not detailed.

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ALBANIA (GMT +1hr) TIRANA Net-SFS Kreston Ltd Rruga “Muhamet Gjollesha” Godina Qendra Tregtare Ring Shkalla 2, Kati 6, Ap. 6 Tirana Tel +355 4 220 2009 Mob +355 69 20 94490 Fax +355 4 220 2010 Email rezar.llukacej@net-sfs.al info@net-sfs.al Web www.net-sfs.al Rezar Llukaçej ALGERIA (GMT +1hr) ALGIERS Kreston M&P Algeria 39 Rue Larbi Ben M’hidi Alger Centre Algiers Tel +213 21 732 542 Fax +213 21 732 542 Email d.melhenas@krestonmp.com s.merabtene@krestonmp.com Web www.krestonmp.com Djamel Melhenas (Mobile +213 550 239 645) Safia Merabtene Additional offices : Oran ANDORRA (GMT +1hr) ESCALDES-ENGORDANY Iberaudit Kreston Passatge M. Antonia Font Caminal, 1 Edifice Prat de les Oques 201, despatx 201 AD 700 Escaldes Engordany Tel +376 867 804 Email andorra@iberaudit.es Web www.iberaudit.es Jose Maria Marti

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ARGENTINA (GMT –3hrs) BUENOS AIRES Lisicki, Litvin y Asociados 25 de Mayo 555 Piso 13 (C1002ABK) Buenos Aires Tel +54 11 4891 6800 +54 11 4313 3035 Email clitvin@llyasoc.com

mghirardotti@llyasoc.com rapaolina@llyasoc.com

Web www.llyasoc.com César Litvin Martín Ghirardotti Ricardo Paolina Additional offices: Corrientes city, in Corrientes Department, Rosario city, in Santa Fe Department and Mendoza city, in Mendoza Depatment. CÓRDOBA Castillo y Asociados

Humberto Primo 630, 4o piso of.1

X5000FAN Córdoba

Provincia de Córdoba

Tel +54 351 55 44 100

Fax +54 351 55 44 100

Email martinvazquez@castilloyasociados.com.ar

Web www.castilloyasociados.com.ar

Martín Vázquez ARMENIA YEREVAN (GMT +4hrs) ASATRYANS LLC Sakharov Business Center 48/1 Nalbandyan street, 5th floor Yerevan, 0010 Tel +374 60 53 23 23 Email albert.asatryan@asatryans.com Web www.asatryans.com Albert Asatryan

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AUSTRALIA ADELAIDE (GMT +10.5hrs) Bentleys SA Pty Ltd

GPO Box 939

Adelaide SA 5001

Street address:

Level 2, 139 Frome Street

Adelaide SA 5000

Tel +61 8 8372 7900

Fax +61 8 8372 7999

Email ecarlesso@adel.bentleys.com.au

Web www.bentleys.com.au

Edi Carlesso

BRISBANE (GMT +10hrs) Bentleys (QLD) Pty Ltd Level 9, 123 Albert St (GPO Box 740) Brisbane QLD 4000 Tel + 61 7 3222 9777 Fax +61 7 3221 9250 Email mpower@bris.bentleys.com.au jadams@bris.bentleys.com.au Web www.bentleys.com.au Martin Power Jo Adams GOLD COAST (GMT +10hrs) The MBA Partnership Pty Ltd PO Box 10839 Southport BC, QLD 4215 Street address: Level 3, 50 Marine Parade Southport, QLD 4215 Tel + 61 7 5557 8700 Fax +61 7 5557 8710 Email gmissen@mbapartnership.com.au Web www.bentleys.com.au Geoff Missen Additional offices: Tweed Heads South, NSW

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MELBOURNE (GMT +10hrs) McLean Delmo Bentleys PO Box 582 Hawthorn Victoria 3122 Street address: 302-320 Burwood Road Hawthorn Victoria 3122 Tel +61 (0)3 9018 4666 Fax +61 (0)3 9018 4799 Email jdelmo@mcdb.com.au Web www.mcleandelmobentleys.com.au John Delmo NEWCASTLE (GMT +10hrs) Bentleys Newcastle Pty Ltd Level1, 241 Denison Street Broadmeadow NSW 2292 Tel +61 2 4940 6100 Fax +61 2 4961 6810 Email richard@newc.bentleys.com.au cdumas@newc.bentleys.com.au Web www.bentleys.com.au Richard McArtney Chris Dumas PERTH (GMT +8hrs) Bentleys (WA) Pty Ltd

London House

Level 3, 216 St Georges Terrace

Perth

WA 6000

Tel +61 8 9226 4500

Fax +61 8 9226 4300

Email rixp@perth.bentleys.com.au

dbell@perth.bentleys.com.au

jcarcich@perth.bentleys.com.au

Web www.bentleys.com.au

Philip Rix

Doug Bell Jon Carcich

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QUEENSLAND (GMT +10hrs) Bentleys (Sunshine Coast) Pty Ltd

Level 1, 12 Baldwin Street

Caloundra, QLD 4551

Tel +61 7 5436 0300

Fax +61 7 5436 0399

Email pgrenfell@suncoast.bentleys.com.au

Web www.bentleys.com.au

Peta Grenfell SYDNEY (GMT +10hrs) Bentleys NSW Pty Ltd

Level 10, 10 Spring Street

Sydney NSW 2000

Tel +61 2 9220 0700

Fax +61 2 9220 0777

Email nigel.banks@bentleysnsw.com.au

Web www.bentleys.com.au

Nigel Banks

Stanley & Williamson PO Box 50 Milsons Point NSW 1565 Street address: Ground Foor, 34 Burton Street Kirribilli NSW 2061 Tel +61 (0)2 9923 2666 Fax +61 (0)2 9922 3063 Email info@stanleywilliamson.com.au Web www.stanleywilliamson.com.au Michael Goodrick Darren O’Malley Storey Blackwood P.O. Box Q188 QVB Sydney N.S.W. 1230 Street address: 4th Floor, 222 Clarence Street Sydney N.S.W. 2000 Tel +61 (0)2 9283 4500 Fax +61 (0)2 9283 4643 Email gadcock@storeyblackwood.com.au Geoff Adcock

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TASMANIA (GMT +10hrs) Bentleys Tasmania Pty Ltd P.O. Box 205 Battery Point, Tasmania 7004 Street address: 2nd Floor, 39 Sandy Bay Road Hobart, TAS 7000 Tel +61 (0)3 6242 7000 Fax +61 (0)3 6278 3555 Email admin@bentleystas.com.au Web www.bentleys.com.au David Wilson Robin Allardice Mike Derbyshire AUSTRIA (GMT +1hr) Kreston International is represented in Austria by the association ECA Partner GmbH. All enquiries should be initially directed: ECA Partner GmbH General Secretary Gerhard Pichler Stampfergasse 15 A-5541 ALTENMARKT/Salzburg Tel +43 6452 4141 Fax +43 6452 4141-4 Email office@eca-pichler.at Web www.eca.at Gerhard Pichler Thomas Wohlschlager The other offices of ECA Partner GmbH are:

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LOWER AUSTRIA Bollenberger & Bollenberger Steuerberatungs GmbH Nikolaus-August-Otto-Strasse 20 A-2700 Wiener Neustadt Tel +43 2622 223570 Fax +43 2622 2757436 Email office@bollenberger.com Web www.bollenberger.com Erhard Bollenberger Margit Bollenberger ECA Schreiner & Schreiner Steuerberatung GmbH Wiener Strasse 74 A-3500 Krems Tel +43 2732 854 60 Fax +43 2732 854 60-9 Email office@eca-schreiner-stiefler.at Web www.eca-schreiner-stiefler.at Erich Schreiner Anita Schreiner UPPER AUSTRIA Achleitner & Partner Steuerberatungs GmbH Hatschekstrasse 19-23 A-4840 Vöcklabruck Tel +43 7672 77611-0 Fax +43 7672 77611-77 Email h.achleitner@achleitner-partner.at Web www.achleitner-partner.at Hubert Achleitner Partner-Treuhand Wirtschaftstreuhandges.m.b.H. Kalvarienberggasse 10A A-4600 Wels Tel +43 7242 41601-0 Fax +43 7242 41604 Email office@partner-treuhand.at Web www.partner-treuhand.at Georg Doppelbauer Dietmar Ploier

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SALZBURG ECA Mag. Pichler Wirtschaftstreuhand GmbH Stampfergasse 15 A-5541 Altenmarkt Tel +43 6452 4141 Fax +43 6452 4141-4 Email office@eca-pichler.at Web www.eca-pichler.at Gerhard Pichler Stefan Walchhofer Thomas Wohlschlager CARINTHIA ECA Singer und Katschnig Steuerberatung GmbH St. Veiter-Ring 51/I A-9020 Klagenfurt Tel +43 463 512788 Fax +43 463 512788-23 Email office@eca-klagenfurt.at Web www.eca-klagenfurt.at Michael Singer STYRIA ECA Mag. Reiter & Partner Wirtschaftstreuhand GmbH Hauptplatz 33 8962 Gröbming Tel +43 3685 24325 Fax +43 3685 24325-4 Email office@wt-reiter.at Web www.wt-reiter.at Josef Reiter

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TYROL ECA Treuhand Partner Steuerberatung GmbH Rennweg 25 A-6020 Innsbruck Tel +43 512 571415 Fax +43 512 571415-1011 Email office@thp-kanzlei.at Web www.thp-kanzlei.at Peter Farmer Additional offices: Vienna Upper Austria – Andorf, Braunau and Bad Schallerbach Styria – Knittelfeld, Graz and Leoben Carinthia – Spittal East-Tyrol – Lienz Voralberg – Hard AZERBAIJAN (GMT +4hrs) BAKU Caspian Business Consultants LLC Caspian Plaza III 13th Floor 44 J.Jabbarly str. Baku AZ1065 Tel +994 12 497 04 23 Fax +994 12 497 04 59 Email rauf.gassanov@cbcworld.com Web www.cbcworld.com Rauf Hasanov BANGLADESH (GMT +6hrs) DHAKA Zahur & Mostafiz, Chartered Accountants High Tower, (9th floor), 9 Mohakhali C/A, Police Station-Gulshan

Dhaka 1212 Tel +88 2 8828342 / 2 8827906 Fax +88 2 8821226 Email mr@zahurmostafiz.com

mzi@zahurmostafiz.com Web www.zahurmostafiz.com Mohammad Mostafizur Rahman Md. Zahurul Islam

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BELARUS (GMT +3hrs) MINSK Erudite Prospect Gazety Pravda, 11A Postal code 220116 Minsk Tel +375 17 277 30 42 +375 17 277 30 48 +375 29 681 11 01 Fax +375 17 297 65 60 Email erudite.by@gmail.com ok@erudite.by ik@erudite.by Web www.erudite.by Oksana Kupriyanchik Igor Kintsak BELGIUM (GMT +1hr) BRUSSELS Kreston MDS Tax & Business Intelligence Greenland III, avenue du Bourgmestre Etienne Demunter 5 boite 10 1090 Brussels Tel +32 (0)2 461 36 92 Fax +32 (0)2 461 36 89 Email icl@kreston.be

smo@kreston.be dsc@kreston.be pdp@kreston.be

Web www.mymds.be Ivo Claeys Stéphane Moriaux Didier Schuurman Patrick De Putter VRC Bedrijfsrevisoren West Point Park ’t Hofveld 6 C3 B-1702 Groot-Bijgaarden Tel +32 (0)2 464 20 50 Email ageeroms@vrcaudit.be Web www.vrcaudit.be André Geeroms

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ROESELARE VRC Bedrijfsrevisoren Accent Business Park Kwadestraat 151 A box B-8800 Roeselare Tel +32 (0)51 26 05 00 Fax +32 (0)51 22 70 95 Email hedwig.vanderdonckt@vrcbedrijfsrevisoren.be bart.roobrouck@vrcbedrijfsrevisoren.be Web www.vrcaudit.be Hedwig Vander Donckt Bart Roobrouck BENIN (GMT +1hr) COTONOU Exco Afrique Fiduciaire d’Afrique Immeuble Fidaf - Rue Lagunaire N°840 01 BP 663 Cotonou Tel +229 21 31 82 30 Fax +229 21 31 22 65 Email ellen.tognisso@excoafrique.com Web www.excoafrique.com Ellen Tognisso Adjahi BOLIVIA (GMT –4hrs) LA PAZ Vergara & Asociados S.R.L. Ave, Arce #2116, Edificio Santa Teresa Mezzanine, offices 5-6 Calle 16 #8277 Zona Calacoto La Paz Tel +591 2125575 Fax +591 2776304 Email carolina@vergarasociados.com Web www.vergarasociados.com Carolina Guzman Additional offices : Santa Cruz

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SANTA CRUZ Audit Financial Group SRL Av. San Martin C/Fermin Peralta # 115 B/Sirari entre 3er y 4to. Anillo Santa Cruz Tel +591 72130900 Email despinoza@afg.com.bo Web www.afg.com.bo Daniel Espinoza Additional offices: Cochabamba, La Paz and Oruro. BRAZIL (GMT –3hrs) SÃO PAULO b2finance Kreston Av. Francisco Matarazzo, 1500, 5º andar Torre New York 05001-100 São Paulo

Tel +55 11 3803 4300 Email renato.halt@b2finance.com Web www.b2finance.com Renato Halt Additional offices: Rio de Janeiro, Bauru, São José do Rio Preto, Sorocaba, Campinas & Curitiba. Kreston Partnership Alamenda Santos, 745 5º andar – Cj. 51 Cerqueira Cesar CEP 01419-001 São Paulo-SP Tel +55 11 3541 2992 Fax +55 11 3541 2091 Email cesar@partnership.com.br Web www.partnership.com.br César Roberto Ramos Junior Julio Luiz Baffini Marco Enzo Tortora

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BRITISH VIRGIN ISLANDS (GMT –4hrs) TORTOLA Kreston CCP Accountancy Services Ltd Ellen L. Skelton Building P.O. Box 681, Road Town Tortola Tel +1 284 494 6777 Fax +1 284 494 6787 Email mail@ccpbvi.com Web www.krestonccp.com Glenn Harrigan BULGARIA (GMT +2hrs) SOFIA Kreston BulMar Ltd 172 Nishka str. 1309 Sofia Tel +359 (0)2 8 12 06 ext 121 Fax +359 (0)2 8 12 06 ext 202 Email popov@bulmar.com

smikinski@bulmar.com svasileva@bulmar.com

Web www.bulmar.com Emil Popov Slavi Mikinski Svetlana Vasileva

Additional offices: Burgas, Blagoevgrad, Dobrich, Haskovo, Kardzhali, Kyustendil, Montana, Nessebar, Pemik, Petrich, Plovdiv, Razgrad, Sevlievo, Silistra, Sliven, Smolyan, Stara Zagora, Targovishte, Veliko Tarnovo, Vidin and Vratza. BURUNDI (GMT +2hrs) BUJUMBURA RUMA Certified Public Accountants

Av. d’Allemagne á côté du Marché

Ex Bâtiment Inter Bank

Bujumbura

Tel +257 79915919

Email rutare@rumacpa.com

Web www.rumacpa.com

Peter Rutaremara

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BURKINA FASO (GMT)

OUAGADOUGOU Exco Afrique CIECAM 34, rue 3.49 Cité Sitarail, Secteur 3 04 BP 8163 Ouagadougou 04 Tel +226 50 31 62 52 Fax +226 50 31 63 89 Email mathieu.sougue@excoafrique.com Web www.excoafrique.com Mathieu Sougué CAMBODIA (GMT +7hrs) PHNOM PENH Cam Accounting & Tax Service Co., Ltd Bayon Market, Room 508, 5th Floor Russian Bvld, Khan 7 Makara Phnom Penh Tel +855 93 33 51 58 Mob +855 12 75 32 57 Email partner@cam-at.com Web www.cam-at.com Keat Heng CANADA (GMT –5hrs) CALGARY Calvista LLP Chartered Professional Accoutants Suite 1635, 1632 – 14th Avenue NW Calgary, Alberta T2N 1M7 Tel +1 403 777 2299 Fax +1 403 777 4201 Email chris.watson@calvista.ca betty.thompson@calvista.ca Web www.calvista.ca Chris Watson Betty Thompson

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MARKHAM Kreston GTA LLP 8953 Woodbine Avenue Markham, ON L3R 0J9 Tel +1 905 474 5593 Fax +1 905 474 5591 Email spence.walker@krestongta.com bryce.walker@krestongta.com Web www.krestongta.com Spence Walker Bryce Walker CALGARY Parker Simone LLP Suite 201, 129 Lakeshore Road East Mississauga Ontario L5G 1E5 Tel +1 905 271 7977 Fax +1 905 271 7677 Email marco@parker-simone.com Web www.parker-simone.com Marco Simone

VANCOUVER Wong Robinson & Co. Chartered Accountants 1708 West 6th Ave Vancouver B.C., V6J 5EB Tel +1 604 739 9500 Fax +1 604 739 9394 Email patrick@wongrobinson.com Web www.wongrobinson.com Patrick Wong Additional offices: Richmond CAMEROON (GMT +1hr) YAOUNDÉ Exco Afrique Fiduciaire Audit Conseil Carrefour Avenue Germaine (Essos) 2ème étage immeuble du Crédit du Sahel B.P. 4971 Yaoundé Tel +237 242 018 623 Email fidaco.yaounde@fidaco.org Web www.excoafrique.com Hassanou Ibrahima

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CHAD (GMT +1hr) N’DJAMENA Exco Afrique N’Consulting Avenue Mobutu, Face Institut Français Rue 2075, Immeuble n° 230 - Sabangali BP 291 N’Djaména Tel +235 6627 9654 / 9993 4553 Email samath.kpade@excoafrique.com Web www.excoafrique.com Jean Paul Nendigui CHANNEL ISLANDS (GMT) JERSEY Alex Picot Trust Company 95/97 Halkett Place St Helier Jersey JE1 1BX Tel +44 1534 753753 Fax +44 1534 753754 Email derek.rhodes@alexpicottrust.com

andrew.lecheminant@alexpicottrust.com chris.cotillard@alexpicottrust.com

Web www.alexpicottrust.com Derek Rhodes Andrew Le Cheminant Chris Cotillard CHILE (GMT –4hrs) SANTIAGO Canales Consultores S.A.

El Trovador 4280, oficina 1205

Las Condes

Santiago

Tel +56 2 2342 5240

Email info@canalesconsultores.cl

rcanales@canalesconsultores.cl

Web www.canalesconsultores.cl

Raúl Canales

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Ramírez Asociados

Alcantara No. 44, 6th floor

Las Condes

Santiago

Tel +562 964 4880

Fax +562 964 4899

Email info@ramirezasociados.cl

Web www.ramirezasociados.cl

Juan Carlos Ramirez

Pablo Ramirez Kreston MCA Román Diaz 205, Piso 7 Santiago Tel +56 2 29639100 Email wmorales@krestonmca.cl cpalma@krestonmca.cl Web www.krestonmca.cl Waldo Morales Cristian Palma CHINA (GMT +8hrs) BEIJING Huapu Tianjian Certified Public Accountants Suite 920-926 No 22 Fu Cheng Men Wai Street Wai Jing Mao Building Xicheng District Beijing 100037 Tel +86 10 6600 1391 Fax +86 10 6600 1392 Email zhanghongyan@hptjcpa.com.cn

lvrong830@sina.com Henry_wuyu@163.com Web www.hptjcap.com.cn Mr. Houfa XIAO Larry Zhang Ms. Lucy Rong LU Mr Yu WU Additional offices: Chengdu, Hefei, Shenyang, Shanghai, Jinan and Taiyuan.

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Kreston ZH China Consulting Floor3, Chemsunny World Trade Centre No. 28 Fuxingmen Avenue Xicheng District Beijing 100031 Tel +86 10 5796 1185 Fax +86 10 5796 1199 Email fay.zhao@zhcpa.cn Web www.zhcpa.cn Fay Zhao CHANGSHA CITY Hunan Jianye Certified Public Accountants Company Limited 10/F Jiadun Xintiandi Building 665 Wu Yi Road Tian Xin District Changsha City Hunan Province Tel +86 731 8445 2201 Fax +86 731 8445 2201 Email wyzzzn@vip.sina.com 836545514@qq.com Web www.hnjycpa.cn Mr Jiping ZHOU Additional offices: Zhu Zhou, Xiang Tan, You Xian, Lou Di, Li Ling and Yan Ling CHONGQING CITY Chongqing Diwei Certified Public Accountants Co., Ltd 22nd Floor WTCC No. 131 Zourong Road Yuzhong District Chongqing City 400015 Tel +86 (0)23 6388 5900 Fax +86 (0)23 6388 5334 Email info@dwcpa.com.cn zhouyang@dwcpa.com.cn Web www.dwcpa.com.cn Mr Fuzhe Zhang Mr Xianli Liu Additional offices: Yubei, Yongchuan, Banan, Rongchang and Tongnan.

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DONGGUAN CITY Dongguan Discran Certified Public Accountants 5th Floor, Hongxi Commercial Building 23 Guantai Road Dongguan City Guangdong Province 523009 Tel +86 (0)769 2238 9628 / 22316999 Fax +86 (0)769 2238 9618 Email discran@163.com discran@vip.163.com Web www.discran.com Mr Pei Kang Tan GUANGZHOU CITY Guangdong Zhongtianyue Certified Public Accountants Co., Ltd 20th Floor, Junyuan Mansion, No. 155 Tianhedong Road Tianhe Guangzhou City Guangdong Province 510620 Tel +86 20 3881 2228 / 3820 2188 Fax +86 20 3881 2228 Email zhongtianyue@163.com wt6286@163.com rachelqi59060694@qq.com Web www.zhongtianyue.com Shaoyuan Guo Junying Wang Rachel Qi Additional offices: Fushan HANGZHOU Kreston ZH China Consulting 6/F Tower A UDC Mansion 8 Xinye Road Qianjiang CBD, Hangzhou, 310016 Tel +86 571 88879070 Fax +86 571 88879999 / 9070 Email shaoj@zhcpa.cn Web www.zhcpa.cn Lu Yan ZHU Jie SHAO Additional offices: Beijing, Chengdu, Jinan, Nanjing, Ningbo, Suzhou, Shenzhen and Wuxi

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JIANGMEN CITY Jiangmen Hengsheng CPA Firm Co., Ltd No. 28-104 Middle Xinhui Avenue Xinhui District Jiangmen City Guangdong Province Tel +86 750 6611811 Fax +86 750 6616886 Email 6368@china.com Web www.jmhscpa.com Yang Min Yu Liang Jian Bang NANNING Xiang Hao Certified Public Accountants Co., Ltd 32nd Floor International Chamber of Commerce Tower 59. Jinhu Road Nanning, Guangxi 530021 Tel +86 771 5535505 / 5536038 Fax +86 771 5535500 Email 1227962460@qq.com Web www.xhcpa.net Ms Jennifer Tang Mr Xiaoning LI Mr Youzong GONG Additional offices: Liuzhou, Guilin, Laibin, Wuzhou, Hezhou, Yulin, Guiyang, Beihai, Qinzhou, Fangchenggang and Beijing. NINGXIA Ningxia Tinwha Certified Public Accountants Firm Ltd 9/F 147 Beijing Zhong Rd Jinfeng District Yinchuan Ningxia Tel +86 951 4120 528 Fax +86 951 4120 538 Email nxtwzyt@126.com Web www.twzyt.com Huabing DING Yang YU (Mobile +86 139 9508 9889) Additional offices: Lingwu, Shizuishan, Wuzhong, Yongling and Zhongwei.

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QINGDAO Brighture Accounting and Tax Advisory Services Room 602, Fulin Building 87 Fuzhou South Road Shinan District Qingdao Tel +86 532 85979810 Fax +86 532 80775576 Email christopher@brighture.com Web www.brighture.com Christopher Liptau Additional offices: Beijing, Laoshan and Shanghai. SHANGHAI Shanghai Hu Gang Jin Mao Certified Public Accountants Co Ltd No.51, Lane 222, Fanyu Road Chang Ning District Shanghai 200052 Tel +86 (0)21 62893366 Fax +86 (0)21 62792199 Email hu_gang@126.com Web www.hugang.net.cn Mr Kangxi Guo Ms Suming Ye Additional offices: Hefei SHENZHEN Shenzhen Yida Certified Public Accountants Co., Ltd 5D/F, Tower A, Fortune Plaza 7060 Shennan Boulevard Futian Shenzhen Tel +86 755 83279876 Fax +86 755 88839922 Email kreston_yida@163.com Davy TSE

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TIANJIN Tianjin Guangxin CPAs Co., Ltd Floor 30, Building B Huasheng Plaza 146 Weidi Road Tianjin City 300201 Tel +86 (0)22 88238816 Fax +86 (0)22 88238896 Email liujing@tj-guangxin.com Web www.tj-guangxin.com Jing LIU TAIYUAN Shanxi Sanco Certified Public Accountants Co., Ltd B – 22nd Floor Jin Mao International Digital Centre No.1 Pingyang Road Taiyuan, Shanxi 030012 Tel +86 (0)351 872 1002 Fax +86 (0)351 872 0920 Email China_ycgx1973@163.com Email sxgx123@163.com Mr Jianning LI Ms. Rosa Jiali WANG WUHAN CITY Wuhan Kangli Certified Public Accountants Company Limited 5/F Block B1, Optics Valley Biolake Industrial Park 666 Gao Xin Road Wuhan East Lake High-tech Development Zone Wuhan City Hubei Province, 430075 Tel +86 27 8759 2122 +86 27 8759 2388 Fax +86 27 8759 2122 Email 1970261646@qq.com 499529142@qq.com Web www.klcpa.com.cn Mr Youxuan MEI Mr Youli GAO

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WUXI Jiangsu Gongqin CPAs Co., Ltd. 11/F, No. 8 Tianshan Road New District Wuxi Jiangsu Province, 214028 Tel +86 510 8283 3095 Fax +86 510 8283 3099 Email hongchang_zhang@gqcpa.com weiqian_jiang@gqcpa.com Web www.gqcpa.com Jason Zhang Helen Jiang XIAN Shaanxi San Qin Certified Public Accountants Co., Ltd 18th Floor Guang Feng International Plaza No. 79 Nan Erhuan Lu Xian 710068 Shaanxi Province Tel +86 29 8761 8188 Fax +86 29 8765 0167 Email yuanxuedg@163.com Web www.qqqcpa.com Mr Xue Dong YUAN Mr Da Qian MIN YUNNAN Yunnan Yong Sheng Certified Public Accountants 5/F Floor Chongshan Building Jinbi Road Kunming Yunnan 650032 Tel +86 871 8067296 Fax +86 871 8059874 Email lzq720220@163.com Web www.ynyongsheng.com Mr Zhiqi LI

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ZHENGZHOU CITY Henan Zhongxing Xinhe Certified Public Accountants Co., Ltd No 1301, 13 Floor East Unit 6 No. 8 Shangdu Road Zhengdong New District Zhengzhou City Henan Province Tel +86 371 6772 5100 Fax +86 371 6772 5125 Email yxs2002@163.com Web www.hndxzx.net YAN Xuesheng Kreston also has representatives in Hong Kong and Taiwan. COLOMBIA (GMT –5hrs) SANTAFE DE BOGOTA Kreston RM S.A. Calle 72 No. 10 – 07, Oficina 1103, Edificio Liberty Seguros Bogota PBX 7443680 Tel +57 (1) 7443680 Email presidente@kreston.co

hernan.mm@rm-auditores.org natalia.ms@kreston.co

Web www.kreston.com.co

Hernán Mora Martínez (+315 3317390) Natalia Mora (+61 466841262) Additional offices: Cali, Santa Marta, Neiva, Ibagué, Cúcuta, Medellín, Bucaramanga, Barranquilla and Quito, Ecuador. COSTA RICA (GMT –6hrs) SAN JOSE Díaz & Zeledón, S.A. El Carmen. Avenida 1, entre calles 5 y 7. Edificio Amalia, 2nd floor San José Tel +506 2248 3286

+506 2248 4543 +506 2248 4535

Fax +506 2248 4543 Email lzeledon@diazzeledon.com

jmolina@diazzeledon.com Web www.diazzeledon.com Lorena Zeledón Sánchez Juan Carlos Molina Zamudio

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CROATIA (GMT +1hr) ZAGREB Reconsult d.o.o. Trg hrvatskih velikana 4/1 10 000 Zagreb Tel +385 (0)148 10461/467 Fax +385 (0)148 10467 Email zeljko.bosnjak@reconsult.hr Web www.reconsult.hr Željko Bošnjak CYPRUS (GMT +2hrs) NICOSIA Kreston Proios Ltd Corner of Nikis Avenue & Kastoros 2, 1087 Nicosia P.O.Box 28530, 2080 Nicosia Tel +357 22 490 094 Fax +357 22 490 494 Email info@krestonproios.com Web www.krestonproios.com Nicos Drymiotis CZECH REPUBLIC (GMT +1hr) BRNO Kreston A&CE Group, s.r.o. Moravske namesti 1007/14 602 00 Brno Tel +420 (0) 5 4159 4259 Fax +420 (0) 5 4159 4260 Email ace@kreston.cz k.kruzelova@kreston.cz d.hrazdira@kreston.cz

l.kozohorsky@kreston.cz l.cabicar@kreston.cz

Web www.kreston.cz David Hrazdira Katarína Kruželová Leos Kozohorsky Libor Cabicar Additional offices: Prague, Hradec Králové, Trutnov and Uničov.

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DENMARK (GMT +1hr) Kreston Denmark State Authorized Public Accountants Chairman and Secretary General’s Office Vestre Engvej 3 DK - 5400 Bogense Tel +45 64 81 22 33 Fax +45 63 81 00 37 Email krestondanmark@kreston.dk Web www.kreston.dk Jan Christiansen Additional offices: Aalborg, Copenhagen K, Copenhagen V, Aalborg SV, Aalborg So, Billund, Birkerod, Bjerringbro, Bogense, Bramming, Ebeltoft, Frederiksberg C, Hedensted, Hellerup, Helsinge, Helsingor, Herning, Herning-Aulum, Hillerød, Horsholm, Horsens, Ikast, Kalundborg, Kgs. Lyngby, Kolind, Middelfart, Maribo, Moldrup, Nakskov, Nibe, Ribe, Ry, Silkeborg, Skorping, Stovring, Viborg and Vejle. International Representative for Kreston Denmark: Kreston CM State Authorized Public Accountants Adelgade 15 DK-1304 Copenhagen Tel +45 33 73 46 00 Fax +45 33 12 20 37 Email bk@krestoncm.dk Web www.krestoncm.dk Bent Kofoed DOMINICAN REPUBLIC (GMT –4hrs) SANTO DOMINGO VAG Auditores y Consultores Asociados, SRL Autopista San Isidro Plaza Coral 2do. Nivel, Local B-55, Santo Domingo Tel +1 809 238 5090 Fax +1 809 566 5090 Email cvalenzuela@litesyt.com

cvalenzuela@vagconsultores.com info@vagconsultores.com Carlos Valenzuela

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ECUADOR (GMT –5hrs) GUAYAQUIL Kreston AS Kennedy Norte, Av. Miguel H. Alcívar y Nahím Isaías Edif. Torres del Norte, Torre B 4to. Piso, Ofi.407 Guayaquil Tel +593 4 2688 317 Fax +593 4 2687 397 Email gsolorzano@krestonecuador.com Web www.krestonecuador.com Guillermo Solórzano QUITO Kreston AS Av. Amazonas 31-23 y Azuay Edificio Copladi, Tercer piso Quito Tel +593 2 2279 358 Fax +593 2 2255 928 Email fsanchez@krestonecuador.com Web www.krestonecuador.com Felipe Sánchez EGYPT (GMT +2hrs) CAIRO Kreston CG 7 EL-Mokhtar st.from EL-gazaer square EL-Maadi Cairo Tel +202 2516 2796/93 Fax +202 2516 3260 Email info@krestoneg.com Web www.krestoneg.com Mr Ahmed Mamdouh Mr Sami Yassa Mr Safwat Nour Eldin Mr Aiman Safi Eldin Mr Sayed Salem Dr Abd Elmeneam Elsaid Mr Mohamed Mamdouh

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EL SALVADOR (GMT –6hrs) SAN SALVADOR Rivas Núñez y Asociados, S.A. de C.V. Ciudad Satélite, pasaje Neptuno, No 12-F San Salvador Tel/Fax +503 2284 4791 +503 2284 7731 Email rivasnunez.asociados@yahoo.com hector.rivas@kreston-elsalvador.com Web www.kreston-elsalvador.com Héctor Alfredo Rivas Núñez ESTONIA (GMT +2hrs) TALLINN Konsult.ee OÜ Tulika 19, 10613 Tallinn Estonia Tel +372 6505045 Fax +372 6505047 Mob +372 5107578 Email taavo.savik@konsult.ee Web www.konsult.ee Taavo Savik ETHIOPIA (GMT +3hrs) ADDIS ABABA TAY & Co. Ethio-China Friendship Street Wongelawit Tadesse Building 1st Floor, Office number 1 up to 4 P.O.Box 1335 Addis Ababa Tel +251-930-014106

+251 11 4421336 +251 11 4420062

Fax +251 11 4421338 Email tayco@ethionet.et

tesfa@tayauditing.com Web www.tayauditing.com Tesfa Tadesse, FCCA

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FRANCE (GMT +1hr) For assistance with Exco offices please contact Franck Parker of Exco on: Exco Central Office 42, avenue de la Grande Armée 75017 Paris Tel +33 (0)1 58 05 22 90 Fax +33 (0)1 58 05 22 91 Email franck.parker@exco.fr Web www.exco.fr Franck Parker Panayotis Liolios Other foreign Exco member firms: Benin, Burkina Faso, Chad, Gabon, Guadeloupe, Mali, Martinique, Mauritania, Morocco, Niger, Poland, Senegal and Togo. BESANCON Exco Cap Audit 2, rue Jules Emile Zingg – BP 9 25409 Exincourt Cedex Tel +33 (0)3 81 71 72 00 Fax +33 (0)3 81 71 72 01 Email pierre.burnel@exco.fr Web www.exco-secafi.fr Pierre Burnel Additional offices: Belfort, Exincourt and Metz Tessy. BEZIERS Exco Fiduciaire du Sud-Ouest Domaine de l’Iranguet Avenue Auguste Albertini – CS 626 34535 Béziers Cedex Tel +33 (0)4 67 35 86 86 Fax +33 (0)4 67 30 60 38 Email isabelle.quin@exco.fr Web www.excosudouest.com Isabelle Quin

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BORDEAUX Exco Fiduciaire du Sud-Ouest 174, avenue du Truc 33700 Mérignac Tel +33 5 56 12 41 41 Mob +33 68 64 63 888 Fax +33 5 56 47 30 36 Email pierre.goguet@exco.fr Web www.excosudouest.com Pierre Goguet

CLERMONT–FERRAND Exco Clermont-Ferrand 14, avenue Max Dormoy 63057 Clermont-Ferrand Cedex 1 Tel +33 (0)4 73 29 42 50 Fax +33 (0)4 73 93 58 64 Email excoclermont@exco.fr Web www.exco-clermont-fd.fr Pierre-Jean Orceyre Additional offices: Vichy DIJON Exco Socodec 51, avenue Françoise Giroud – Parc Valmy BP 16601 21066 Dijon Cedex Tel +33 (0)3 80 60 99 99 Fax +33 (0)3 80 60 99 98 Email pierre.vieillard@exco.fr Web www.excosocodec.fr Pierre Vieillard Additional offices: Beaune, Chalon-sur-Saône and Semur en Auxois. DOUAI

Exco Douai Rue Jacqueline Auriol Parc d'activités de l'Ermitage 59552 Lambres-Les-Douai Tel +33 (0)3 21 21 02 10 Fax +33 (0)3 21 21 04 01 Email herve.devillers@exco.fr Web www.excodouai.com Hervé Devillers Additional offices: Lens

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EPINAL

Exco Nexiom Zone de la Gosse 36, rue Louis Meyer – BP 78 88192 Golbey Tel +33 (0)3 29 81 43 00 Fax +33 (0)3 29 81 43 01 Email pfeger@exco.fr Web www.excogec.fr Patrick Féger Additional offices: Exco Nexiom in Paris and Metz-Thionville. LA RÉUNION (GMT +4hrs) Exco Cogéfi SARL 24, rue Jean Cocteau 100 Résidence Anaxagore 97490 Sainte-Clotilde – LA RÉUNION Tel +262 (0)2 62 20 29 79 Fax +262 (0)2 62 21 11 06 Email david.box@excoreunion.fr Web www.exco.fr David Box LA ROCHELLE Exco Valliance 3-5 avenue Bernard CS 80009 17180 Perigny Tel +33 (0)5 46 42 42 85 Fax +33 (0)5 46 43 45 24 Email franck.huyghe@exco.fr Web www.excoa2a.com Franck Huygue Additional offices: Angoulême, Barbezieux, Rochefort, Royan, Krakow (Poland), Radom (Poland) and Warsaw (Poland). LYON Exco AESE 7 B, allée Claude Debussy 69134 Ecully Cedex Tel +33 (0)4 72 86 15 15 Fax +33 (0)4 72 86 15 16 Email christian.odet@exco.fr Web www.exco.fr Christian Odet

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MARSEILLE E-COMPTA Le Noilly Paradis 146 Rue Paradis 13006 Marseille Tel +33 (0)4 91 13 94 01 Fax +33 (0)4 91 13 94 09 Mob +33 (0)6 82 80 74 53 Email bruno.padovani@expert-padovani.com Web www.expert-padovani.com Bruno Padovani Exco Omniconseils 30, chemin de Saint Henri CS 90116 13322 Marseille Cedex 16 Tel +33 (0)4 91 39 97 00 Fax +33 (0)4 91 56 50 48 Email bgeeraert@exco.fr pliolios@exco.fr Web www.excoomniconseils.fr Bruno Geeraert Panayotis Liolios MONTPELLIER

Exco Fiduciaire du Sud-Ouest PIT de la Pompignane Rue de la Vieille Poste 34055 Montpellier Cedex 01 Tel +33 (0)4 99 52 42 28 Fax +33 (0)4 99 52 42 48 Email christian.dubosc@exco.fr Web www.excosudouest.com Christian Dubosc NANCY Exco Nexiom Technopole de Nancy-Brabois 4 allée de Longchamp 54600 Villers-les-Nancy Cedex Tel +33 (0)3 83 56 05 66 Fax +33 (0)3 83 56 68 11 Email dthomassin@excoloraudit.fr dthomassin@exconexiomnancy.fr Web www.exco.fr Dominique Thomassin

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NANTES Exco Avec 29, boulevard Albert Einstein CS92351 44323 Nantes Cedex 3 Tel +33 (0)2 40 40 35 35 Fax +33 (0)2 51 83 95 73 Email philippe.lhommeau@exco.fr Web www.exco.fr Philippe Lhommeau NICE Exco Côte d’Azur 2-4, rue Jules Belleudy, « Le Petra » BP 73155 06203 Nice Cedex 3 Tel +33 (0)4 93 53 87 87 Fax +33 (0)4 93 72 56 67 Email exconice@exco.fr Web www.excocotedazur.fr Christian Dorange PARIS Exco Ace Paris 5 avenue Franklin Roosevelt 75008 Paris Tel +33 (0)1 44 95 16 40 Email alain.auvray@exco.fr Web www.exco.fr Alain Auvray Exco Nexiom Immeuble CAP LEVANT 76-78 rue de Reuilly 75012 Paris Tel +33 (0)1 43 43 33 23 Fax +33 (0)1 43 43 03 66 Email dbendellali@exco.fr Web www.exconexiom.fr Djamila Bendellali Additional offices: Epinal, Nancy, Metz and Thionville

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Exco S&W Associés 8, avenue du Président Wilson 75116 Paris Tel +33 (0)1 56 62 12 00 Fax +33 (0)1 56 62 12 10 Email vincent.young@exco.fr Web www.exco-swassocies.fr Vincent Young Groupe Fiduciaire Kreston 2 rue Meissonier 75017 Paris Tel +33 (0)1 46 22 55 20 Fax +33 (0)1 46 22 41 48 Email kreston-paris@kreston.fr jean-louis.decouche@kreston.fr patrick.fournier@kreston.fr Web www.kreston.fr Jean-Louis Decouche Patrick Fournier Additional offices: Mantes-la-jolie Groupe Conseil Union 17 bis, rue Joseph de Maistre 75876 Paris cedex 18 Tel +33 (0)1 53 09 20 20 Fax +33 (0)1 53 09 20 29 Email jmf@groupe-conseil-union.fr Web www.groupe-conseil-union.fr Jean-Marc Fleury Additional offices: Clichy, Nogent sur Marne, Villeneuve-Saint-Georges and Versailles. ROANNE

Exco Fidogest 4, place du Champ de Foire – BP 193 42313 Roanne Cedex Tel +33 (0)4 77 44 83 70 Fax +33 (0)4 77 44 83 79 Email excoroanne@exco.fr Web www.excofidogest.com Jean-Michel Lannes Additional offices: Beaujeu, Charolles, Chauffailles, Digoin, La Clayette and Paray-le-Monial.

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SAINT ETIENNE Exco Loire Z.I. Molina / La Chazotte Sud 108, rue de l’Avenir – BP 178 42004 Saint-Etienne Cedex 1 Tel +33 (0)4 77 47 64 35 Fax +33 (0)4 77 47 64 50 Email exco-loire@exco.fr Web www.exco-loire.fr Brigitte Dubois Additional offices: Unieux and Saint-Chamond. STRASBOURG Exco Strasbourg Espace Européen de l'Entreprise 8, rue de La Haye BP 50041 Schiltigheim 67014 Strasbourg Cedex Tel +33 (0)3 90 23 50 00 Fax +33 (0)3 90 23 50 23 Email patrick.distel@exco.fr Web www.exco.fr Patrick Distel TOULOUSE Exco Fiduciaire du Sud-Ouest 18 place Roguet 31300 Toulouse Tel +33 (0)5 61 77 08 77 Fax +33 (0)5 61 59 20 08 Email christian.dubosc@exco.fr Web www.excosudouest.com Christian Dubosc Additional offices: Aire sur l’Adour, Anglet, Auch, Bayonne, Biarritz, Bidart, Bordeaux, Brive, Capbreton, Carcassonne, Corbières, Dax, Eauze, Elne, Fleurance, Gaillac, Hagetmau, Hasparren, Hendaye, Lannemezan, Lavaur, Maubourguet, Mimizan, Mirande, Mont de Marsan, Montpellier, Pau, Perpignan, Peyrehorade, Saint Estève, Saint Jean Pied de Port, Saint Palais, Soustons, Tarbes and Vic en Bigorre.

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Exco A²A Toulouse 110, avenue de Lespinet 31400 Toulouse Tel +33 (0)5 61 52 64 09 Fax +33 (0)5 61 32 12 41 Email pdagrain@exco.fr Web www.exco.fr Pierre d’Agrain Additional offices: Revel VALBONNE Exco FSE 1681 route des Dolines Les Taissounières B1 06560 Valbonne

Tel +33 (0)4 93 65 44 87 Fax +33 (0)4 93 74 44 67 Email fabrice.olivari@exco.fr Web www.excofse.fr Fabrice Olivari GABON (GMT +1hr) LIBREVILLE Exco Afrique Fiduciaire d'Expertise d'Assistance et de Gestion Comptable (FEAG) Immeuble les Frangipaniers Boulevard de l'Indépendance BP 3977 Libreville

Tel +241 1 74 62 36 +241 1 74 76 46 Fax +241 1 72 50 86 Email claude.hurtaux@excoafrique.com Web http://feag-excogha.com/

Claude Hurtaux

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GEORGIA (GMT +4hrs) TBILISI Kreston Papiashvili LLC 27, Kavtaradze str, fl. 3, office 4 Tbilisi, Georgia 0186 Tel +995 32 2 48 37 39 +995 5 95 333 860 +995 5 74 000 420 Email d.papiashvili@kreston.ge l.papiashvili@kreston.ge Web www.kreston.ge David Papiashvili Levan Papiashvili GERMANY (GMT +1hr) BADEN-BADEN Kreston Bansbach GmbH Pariser Ring 1 76532 Baden-Baden Tel +49 (0)7221 3503 12 Fax +49 (0)7221 3503 10 Email kreston@bansbach-gmbh.de Web www.kreston-bansbach.de Reinhold Hiss BALINGEN

Kreston Bansbach GmbH Balinger Strasse 36 72336 Balingen Tel +49 7433 982 110 Fax +49 7433 982 2110 Email kreston@bansbach-gmbh.de

Web www.kreston-bansbach.de Sven Haldenwang

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BIELEFELD Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft Postfach 10 31 66 33531 Bielefeld Tel +49 (0)521 96469-0 Fax +49 (0)521 96469-50 Email kreston@wp-westerfelhaus.de Web www.wp-westerfelhaus.de Gerd-Henning Sandleben Gerd Sundermann Bernd Jelen Michael Rogalski Jens-Uwe Göke Dr Marcus Eggert DRESDEN Kreston Bansbach GmbH Grunaer Weg 30 01277 Dresden Tel +49 (0)351 86689-0 Fax +49 (0)351 86689-80 Email kreston@bansbach-gmbh.de Web www.kreston-bansbach.de Cornelia Auxel FREIBURG Kreston Bansbach GmbH Postfach 0474 79004 Freiburg Street address: Heinrich-von-Stephan-Strasse 25 79100 Freiburg im Breisgau Tel +49 (0)761 15180 10 Fax +49 (0)761 15180 80 Email kreston@bansbach-gmbh.de Web www.kreston-bansbach.de Hanns-Georg Schell HAMBURG Johannsen · Basedow + Partner Unternehmensberatung GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Gaensemarkt 50 20354 Hamburg Tel +49 (0)40 35 76 32-0 Fax +49 (0)40 35 76 32-32 Email info@jobapa.de Web www.jobapa.de Peter Basedow

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JENA Kreston Bansbach GmbH Leutragraben 2 - 4 07743 Jena Tel +49 (0)3641 8863 11 Fax +49 (0)3641 8863 20 Email kreston@bansbach-gmbh.de Web www.kreston-bansbach.de Michael Alfred Schnase LEIPZIG Kreston Bansbach GmbH Burgplatz 2 04109 Leipzig Tel +49 (0)341 71159-0 Fax +49 (0)341 71159-90 Email kreston@bansbach-gmbh.de Web www.kreston-bansbach.de Alexander Bär LÜDENSCHEID Friebe – Prinz + Partner Wirtschaftsprüfer Steuerberater Rechtsanwälte Parkstrasse 54 D 58509 Lüdenscheid Tel +49 2351 1533 0 Fax +49 2351 1533 80 Email wpg@fpp.de balz@fpp.de Web www.fpp.de Dr Volker Jahr Marie Janine Balz Michael Engels Klaus-Peter Stolz MUNICH O&R Oppenhoff & Rädler AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesesellschaft Ganghoferstraße 66 80339 Munich Tel +49 89 411 8930-0 Fax +49 89 411 8930-100 Email christoph.mittermaier@or-group.com Web www.or-group.com Christoph Mittermaier

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STUTTGART Kreston Bansbach GmbH Postfach 10 04 43 70003 Stuttgart Street address: Gänsheidestraße 67-74 70184 Stuttgart Tel +49 (0)711 1646 705 Fax +49 (0)711 1646 882 Email kreston@bansbach-gmbh.de Web www.kreston-bansbach.de Dagmar Brösztl-Reinsch GHANA (GMT) ACCRA Asante, Anarfi & Associates #5 Osu Crescent Nyaniba Estates Osu, Accra Tel +233 244 150 105 Email ghayford@asanteanarfi.com George Hayford GREECE (GMT 2hrs) ATHENS Kreston Prime Audit Ltd 192B Alexandras Avenue 115 21 Athens Tel +30 2106465652 Fax +30 2106462477 Email info.athens@prime-audit.gr Web www.prime-audit.gr Criton Tzavellas Additional offices: Serres

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GUADELOUPE (GMT –4hrs) BAIE MAHAULT

Exco Antilles Guyane Immeuble Le Quadrat Boulevard Houelbourg 97122 Baie Mahault – GUADELOUPE Tel +33 (0)5 90 26 68 92 Fax +33 (0)5 90 26 81 63 Email florence.depompignan@exco.fr Web www.exco-antilles-guyane.fr Florence de Pompignan Additional offices: La Martinique (Fort-de-France) GUATEMALA (GMT –6hrs) GUATEMALA CITY Velasco, Sarat & Asociados, S.C. 4th Street 7-53 Zone 9 Office 602 Building Torre Azul Guatemala City Tel +502 2382 1919 Fax +502 2382 1920 Email mvelasco@velascosarat.com

mvelasco@kreston-guatemala.com vsarat@velascosarat.com

Web www.velascosarat.com www.kreston-guatemala.com

Mario Leonel Velasco Lopez Victor Emilio Sarat Garcia HONDURAS (GMT –6hrs) TEGUCIGALPA Delgado Maradiaga y Asociados S.de R.L. Residencial Toncontín I, Bloque 12, Villas Téli, 30 metros al norte de la entrada a la Capilla de la Fuerza Aérea Hondureña a la par de la caseta de vigilancia, Comayaguela, M.D.C. Tegucigalpa Tel +504 2234 3340 +504 2234 3342 Email auditoria@delgadomaradiaga.com Web www.delgadomaradiaga.com Jorge Alberto Delgado Valladares

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HONG KONG (GMT +8hrs) Kreston CAC CPA Limited (formerly Chan and Chan) Rooms 2702-3, 27th Floor Bank of East Asia Harbour View Centre 56 Gloucester Road Wanchai Hong Kong Tel +852 2526 1311 Fax +852 2526 6136 Email ec@krestoncac.com Web www.krestoncac.com Edmond Chan K C Chan HUNGARY (GMT +1hr) BUDAPEST Budapest Consultans Kft H-1036 Budapest Galagonya Street 5/3 Floor Tel +36 (0)1 436 0500 Fax +36 (0)1 436 0501 Email buco@buco.hu Web www.buco.hu Dr Vilmos Wessely INDIA (GMT +5.5hrs) BANGALORE M/s P. Murali & Co., Chartered Accountants 361, 1st Floor 13th Main, RMV Extension Bangalore – 560 080 Tel +91 (0)80 2361 3743 Fax +91 (0)80 2361 6209 Email pmuralico@eth.net

blrpmurali@gmail.com Web www.pmurali.com Mr U Lakshmoji Rao

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BARODA

Kreston OPR Advisors LLP 102 – 103 Shivani Building Bh. Bank of India, Ellora Park Subhanpura Vadodara – 390 023 Gujarat Tel +91 265 238 7747 / 238 7757 Fax +91 265 238 7747 Email vineet.rathi@oprathi.in Mr O.P. Rathi (Mob +91 98240 40551) Vineet Rathi (Mob +91 98240 45166) Additional offices: Ahmedabad CHENNAI M.K. Dandeker & Co., No: 244, 2nd floor, Angappa Naicken Street Parrys Corner Chennai 600001 7 & 7A, Wellington Estate 53, Ehiraj Salai Egmore Chennai 600008 Tamil Nadu Tel +91 442 5222100

+91 444 2066105 Fax +91 442 5220721 Email vignesh@mkdandeker.com Web www.mkdandeker.com Vignesh Shankar COCHIN Kreston Rangamani Business Advisors Private Limited 4B, Oxford Business Centre Sreekandath Road Cochin 682016 Kerala Tel +91 484 2383133 Fax +91 484 4028400 Email ganesh@rangamani.net Web www.rangamani.net Ganesh Ramaswamy Additional offices: Alleppey, Bangalore, New Delhi, Kottayam, Quilon and Trivandrum.

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HYDERABAD M/s P. Murali & Co., Chartered Accountants 6-3-655/2/3, Somajiguda Hyderabad – 500 082 Tel +91 (0)40 2332 6666 / 2332 2119 Fax +91 (0)40 2339 2474 Mob +91 98480-45945 Email info@pmurali.com pmurali.co@gmail.com Web www.pmurali.com Mr P Murali Mohana Rao KOLKATA M/s. G.P. Agrawal & Co 7A, Kiran Shankar Ray Road 2nd Floor Kolkata 700 001 Tel +91 33 22483941 / 33 22487972 Fax +91 33 22486814 Mob +91 98 30192095 Email ajay@gpaco.net

ankita@gpaco.net Web www.gpaco.net Ajay Agrawal Ankita Agrawal Additional offices: Delhi & Mumbai. MUMBAI Rahul Gautam Divan & Associates 134 Mittal Tower “C” Nariman Point Mumbai 400 021 Tel +91 (0)22 6632 4991 Fax +91 (0)22 22875374 Email rahul@rgd.firm.in rdivan@vsnl.com Rahul Divan Gautam R. Divan

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Kreston SGCO Consulting India LLP 4A, Kaledonia-HDIL 2nd Floor, Sahar Road Near Andheri Station Andheri (East) Mumbai 400 069 Tel +91 22 6625 6363 Fax +91 22 6625 6364 Email amit.ajmera@krestonsgco.com Web www.krestonsgco.com Amit Ajmera NEW DELHI SNR & Company A-15, Second Floor Hauz Khas, Delhi New Delhi - 110016 Tel +91 11 26856421 / 41655801 / 26855884 Fax +91 11 26567540 Email raju@snr.net.in suresh@snr.net.in Web www.snr.net.in Raju Vyas – Mobile +91 9811150970 Suresh Vyas – Mobile +91 9811057179 Additional offices: Gurgaon, Bangalore, Mumbai and Pune. RAIPUR Kreston RKS Advisory Private Limited 205, 1st Floor, Samta Colony Raipur - 492001 Tel +91 771 2255744 +91 771 2255745 Fax +91 771 2254188 Email rkscaraipur@gmail.com Ramesh Singhania Additional offices: Raigarh and Bhilai.

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V.K. Verma & Co., Chartered Accountants C-37 Connaught Place New Delhi - 110 001 Tel +91 (0)11-23415778/ 23416858/ 23411014 Fax +91 (0)11-2341-7925 Mob +91 98111 93906 (Mr VK Verma) Mob +91 98110 69692 (Mr Pradeep Verma) Email vkverma@vkvermaco.com Web www.vkvermaco.com Mr V.K. Verma Pradeep Verma, Tax Consultancy & Accounts Outsourcing INDONESIA (GMT +7hrs) JAKARTA KAP Hendrawinata Hanny Erwin & Sumargo Intiland Tower 18th Floor Jl. Jenderal Sudirman Kav. 32 Jakarta 10220 Tel +62 21 571 2000

+62 21 570 7997 Fax +62 21 570 6118

+62 21 571 1818 Email erwin.winata@kreston.co.id Web www.kreston.co.id Erwin Winata SURABAYA KAP Hendrawinata Hanny Erwin & Sumargo Jl. Raya Gubeng No.56 Surabaya 60281 East Java Tel +62 31 503 5046

+62 31 503 2289 Fax +62 31 503 5689 Email hhes.surabaya@kreston.co.id Hanny Wurangian Chris Edward W.

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MEDAN KAP Hendrawinata Hanny Erwin & Sumargo Kreston Building Jl. Palang Merah No.40 Medan 20111 North Sumatera Tel +62 61 455 7925

+62 61 435 7295 Email hhes.medan@kreston.co.id Robby Sumargo IRELAND (GMT) DUBLIN LHM Casey McGrath 6 Northbrook Road Ranelagh Dublin 6 Tel +353 1 495 9200 Fax +353 1 495 9299 Email dkealy@lhmcaseymcgrath.ie Web www.lhmcaseymcgrath.ie Damien Kealy ISLE OF MAN (GMT) DOUGLAS Kreston IOM Limited Millenium House Victoria Road Douglas IM2 4RW Tel +44 (0)1624 611926 Fax +44 (0)1624 614985 Email d.pope@kreston.im c.cowley@kreston.im t.ocarroll@kreston.im Web www.kreston.im David Pope Christian Cowley Tanya O’Carroll

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ISRAEL (GMT +2hrs) RAMAT-GAN Kreston IL Group 33 Jabotinski st., 1 Twin Tower Ramat Gan Tel +972 3 6130632 Fax +972 3 6130637 Email doron@eyr.co.il ran@su-cpa.org arik@su-cpa.org Web www.eyr.co.il Doron Rozenblum Ran Simon Arik Utnik TEL AVIV Joseph Lipsky & Co CPA 31 Ha' Barzel St Tel Aviv 6971045 Tel +972 (0)3 5161779 Fax +972 (0)3 5160634 Mob +972 54 4235650 (Joseph Lipsky) Mob +972 54 4413649 (Efrat Ben Horin) Email joseph@jl-cpa.co.il efrat@jl-cpa.co.il Web www.jl-cpa.co.il Joseph Lipsky Efrat Ben Horin Gertsen Haivatov ITALY (GMT +1hr) EMPOLI Kreston GV Italy Audit Piazza della Vittoria, 14 50053 Empoli Tel +39 (0)571 911089 Fax +39 (0)571 911914 Email michele.zingarelli@krestonitalyaudit.com Web www.krestonitaly.com Michele Zingarelli

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MILAN Kreston GV Italy Audit Corso Sempione 4 Milan Tel +39 (0)2 48518240 Fax +39 (0)2 48511938 Email michele.zingarelli@kkrestonitalyaudit.com

giovanni.varriale@krestonitalyaudit.com Web www.krestonitaly.com Michele Zingarelli Giovanni Varriale Kreston GV Italy Consulting Corso Sempione 4 Milan Tel +39 (0)2 48195162 Fax +39 (0)2 48195630 Email michele.zingarelli@krestonitalyaudit.com Web www.krestonitaly.com Michele Zingarelli Kreston GV Italy Capital Corso Sempione 4 Milan Tel +39 (0)2 48518240 Fax +39 (0)2 48511938 Email michele.zingarelli@krestonitalyaudit.com marco.garbagna@krestonitalycapital.com marco.stagliano@krestonitalycapital.com Web www.krestonitaly.com Michele Zingarelli Marco Garbagna Marco Staglianò Legnazzi & Partners - Tax & Business Consulting s.t.p.r.l. Corso Sempione 4 Milan Tel +39 (0)2 311044 Fax +39 (0)2 316597 Email claudio.legnazzi@legnazziepartners.com

annalisa.randazzo@legnazziepartners.com stella.serpico@legnazziepartners.com

Claudio Legnazzi Annalisa Randazzo Stella Serpico

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PADOVA Kreston GV Italy Audit via S. Marco 127/E 35129 Padova Tel +39 (0)49 7442070 Fax +39 (0)49 7442071 Email michele.zingarelli@krestonitalyaudit.com paolo.franzini@krestonitalyaudit.com Web www.krestonitaly.com Michele Zingarelli Paolo Franzini ROME Kreston GV Italy Audit Piazza Trasimeno, 6 00198 Rome Tel +39 (0)6 45475900 Fax +39 (0)6 94363573 Email michele.zingarelli@krestonitalyaudit.com maurizio.luciani@krestonitalyaudit.com Web www.krestonitaly.com Michele Zingarelli Maurizio Luciani IVORY COAST (GMT) ABIDJAN Exco Afrique E.C.A. Polyclinique des 2 Plateaux 06 BP 2708 Abidjan 06 Tel +225 22 41 36 58

+225 22 41 40 16 Fax +225 22 41 34 99 Email pomoinhermann@yahoo.fr Web www.ecaci.net Yves Pomoin

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JAPAN (GMT +9hrs) TOKYO Ark Meiji Audit & Co. Kowa Building 6F 1-23-3 Nishi-Shinjuku Shinjuku-ku Tokyo 160-0023 Tel +81 3 3342 5967 Fax +81 3 3342 5972 Email akihiko.miura@am-audit.com Web www.am-audit.com Akihiko Miura OC & Associates K.K. Kioicho Building 17F 3-12 Kioicho, Chiyoda-ku Tokyo 102-0094 Tel +81 3 5276 0900 Fax +81 3 5276 0950 Email okamoto@ocassociates.jp Web www.ocassociates.jp Richard Okamoto Additional offices: Singapore YAESU AUDIT & Co. Kioicho Building 17F 3-12 Kioicho, Chiyoda-ku Tokyo 102-0094 Tel +81 3 5275 5260 Fax +81 3 5272 5262 Email saito@yaesuaudit.or.jp Web http://www.yaesuaudit.jp/en Tsutomu Saito

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JORDAN (GMT +2hrs) AMMAN International Professional Bureau for Auditing ltd. Special Approach for Investment ltd. Swiefiah, Wakalat Street, Al-Baraka Commercial Complex P.O. Box 3773 Amman 11821, Jordan Tel +962 6 5823441 Fax +962 6 5823442 Mob +962 7 77756621 Email dr.reem@ipbaudit.jo waleed@sai-ltd.com Reem Al- Araj – IPB Waleed Hamdan – SAI KENYA (GMT +3hrs) NAIROBI Kreston KM Certified Public Accountants P.O Box 66837 - 00800 Nairobi Street address: Surveyors Court, Suite B6 Woodvale Grove, Westlands Nairobi Tel +254 20 2404880 +254 72 0018525 Email info@krestonkm.com gkimeu@krestonkm.com dmuchungu@krestonkm.com Web www.krestonkm.com Dr George Kimeu David G Muchungu KAZAKHSTAN (GMT +6hrs) ALMATY Eurasian Financial Service LLP St Satpayeva 30A / 3 LCD Tengiz Towers, office 159 Almaty Tel +8 727 250 47 85 Fax +8 727 250 47 84 Email jamilla07@mail.ru jamilla@efs.kz Web www.efs.kz Zhamilya Eshniyazova

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KOREA (GMT +9hrs) SEOUL Daehyun Accounting Corporation Tehranro 103 gil 6, Room #601, 6th Flr. (Samsung-dong, Hanjin Bldg) Kangnam-Ku Seoul Korea 135-882 Tel +82 (0)2 558 8737 Fax +82 (0)2 558 8797 Mob +82 10 5268 7691 Email philip_woo@daehyuncpas.co.kr philip@daehyuncpas.co.kr Web www.daehyuncpas.co.kr Philip Woo CALEB and Company 10th Floor Dongwoo International Bldg. 13-4 Yeouido-dong Yeongdeungpo-gu Seoul Korea 07238 Tel +82 (0)2 3775 2001 Fax +82 (0)2 3775 2002 Email chlee@calebglobal.com Web www.calebglobal.com Changhee Lee Garib Accounting Corporation 7th Fl. Youngpoong Bldg. 142 Nonhyon-dong Kangnam-Gu Seoul 135-749 Tel +82 (0)2 501 1202 Fax +82 (0)2 552 1202 Email sungms@garib.co.kr Web www.garib.co.kr Sung ManSuk WesleyQuest Co., Ltd 8F DMC Tower, 189, Seongam-ro, Sangam-dong, Mapo-gu Seoul 121-904 Tel +82 2 752 8032 / 8033 Fax +82 2 752 8041 Email jungjs@wesleyquest.com Web www.wesleyquest.com Jung Jong Sup

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KYRGYZSTAN (GMT +6hrs) BISHKEK Ansar Accountants LLC “Russia” Business Center, Office 1408 Razakova str. Bishkek Tel +996 312 39 83 55

+996 312 89 79 27 +996 771 17 88 72

Email zabduvaliev@ansaraccountants.com Web www.ansaraccountants.com Zarylbek Abduvaliev KUWAIT (GMT +3hrs) KUWAIT CITY Albassam & Co Alnifisi Tower 5th floor Abdullah almubarak St. Kuwait City Tel +965 2409880/1/2/3 Fax +965 2409884 Mob +965 941 8686 +965 954 4482 Email albassam@cba.edu.kw Dr Sadik Al-Bassam LEBANON (GMT +2hrs) BEIRUT H&H Associates – Certified Public Accountants & Consultants P.O. Box 11-493 – Riyad Al Solh Beirut – Down Town Riyad Al Solh Square Street address: Syria Street Azarieh Building – Bloc 03 – 2nd Floor – Office 210A, 211& 212 Tel +961 (1) 985975 +961 (1) 970226 Fax +961 (1) 970227 Email info@h-h-associates.com Web www.h-h-associates.com Maher Hussein

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LIECHTENSTEIN (GMT +1hr) VADUZ WANGER Group

Aeulestrasse 45 9490 Vaduz Tel +423 (0)237 5252 Fax +423 (0)237 5253 Email markus.wanger@wanger.net Web www.wanger.net Dr Markus H Wanger, FCIArb, TEP, MIoD, CAS Arbitrator LITHUANIA (GMT +1hr) VILNIUS UAB “Tezaurus auditas” Jasinskio str. 4-17 LT-01112, Vilnius Tel +3705 2497044 Fax +3705 2498109 Email arunas@tezaurus.lt Web www.tezaurus.lt Arunas Butkevicius LUXEMBOURG (GMT +1hr) SGF Group S.A. 16a, avenue de la Liberté L-1930 Luxembourg Tel +352 226 633 Fax +352 225 225 Email yvon.hell@sgf.lu Web www.sgf.lu Yvon Hell

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MALAYSIA (GMT +8hrs) KUALA LUMPUR Kreston John & Gan 160-2-1, Kompleks Maluri Business Centre Jalan Jejaka 55100 Kuala Lumpur Tel +60 (0)3 9287 1889 Fax +60 (0)3 9283 0889 Email audit@kreston.com.my Web www.kreston.com.my Lim Chiam Kay, Senior Partner Charles Lee King Long, Managing Partner Gan Kim Guan, Partner Additional offices: 160 - 1 - 4, Kompleks Maluri, Jalan Jejaka MALI (GMT) BAMAKO Exco Afrique EGCC International Badalabougou – Est Rue 25 Porte 271 BP 3013 Bamako Tel +223 20 22 82 18 +223 44 90 05 68 Fax +226 20 22 87 96 Email egcc@egccinternational.com Web www.gha-exco.com Serge Lepoultier MALTA (GMT +1hr) BALZAN Kreston MC Malta Suite 1, 141, Balzan Valley P.O. Box 11 Balzan Malta BZN 1404 Tel +356 2144 8790 Fax +356 2148 8419 Email info@krestonmcmalta.com Web www.krestonmcmalta.com Paul Marmara’ (paul@krestonmcmalta.com) Godwin Camilleri (godwin@krestonmcmalta.com)

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MARTINIQUE (GMT –4hrs) FORT DE FRANCE

Exco Antilles Guyane Centre Dillon Valmenière Route de la Pointe des Sables 97200 Fort-de-France – MARTINIQUE Tel +33 (0)5 96 63 03 03 Fax +33 (0)5 96 63 46 01 Email rene.dereynal@exco.fr

Web www.exco-antilles-guyane.fr René de Reynal Additional offices: Baie Mahaut (La Guadeloupe) MAURITANIA (GMT) NOUAKCHOTT Exco Afrique GHA Mauritanie ZRC N°80, Bd. Moctar Ould Daddah Rue 26-014 Ksar Ouest B.P 4897 Nouakchott Tel +222 45 25 30 61 Fax +222 45 25 41 33 Email gha.mauritanie@gha-exco.com

bsd.associes@gha-exco.com Web www.gha-exco.com www.bsdassocies.net Youssoupha Diallo MAURITIUS (GMT +4hrs) PORT LOUIS First Island Trust Company Ltd St. James Court Suite 308 St. Denis Street Port Louis Tel +230 211 6242 Fax +230 211 7489 Email fitco@intnet.mu Denis Sek Sum Patrice Tze

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Kreston TSS Public Accountants Suite 311 St James Court St Denis Street Port Louis Tel +230 211 5572 Fax +230 211 7489 Email krestontss@intnet.mu Denis Sek Sum Patrice Tze MEXICO (GMT –6hrs) GUADALAJARA Kreston CSM, S.C. Efraín González Luna # 2523 Col Arcos Vallarta C.P. 44130 Guadalajara, Jalisco Tel +52 33 3647 1298 Mob +52 33 3720 2999 Email ragarcia@kcsm.mx Web www.kcsm.mx Rafael García Kreston CSM, S.C. Vidrio No. 2372 Col. Arcos Sur C.P. 44130 Guadalajara, Jalisco Tel +52 33 3818 4240 Email ehernandez@kcsm.mx Web www.kcsm.mx Ernesto Hernández HERMOSILLO Kreston RGM Blvd. Paseo de las Quintas 114 Col. Quintas Galicia Hermosillo, Sonora CP 83240 Tel +52 662 216 0650 +52 662 216 0655 Fax +52 662 216 0651 Email rubengonzalezcp@prodigy.net.mx ruben.gonzalez@rgmcontadores.com.mx Rubén González

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JUÁREZ CITY Kreston CSM, S.C. Melquiades Alanís No. 5865-B Col. Partido Díaz Cd. Juárez, Chihuahua C.P. 32320 Tel +52 656 207 1917 Email jpliego@kcsm.mx Web www.kcsm.mx Javier Pliego LA PAZ

Kreston BSG S.C. Calle Sonora #1030 entre Abasolo y Belisario Domínguez Col. El Manglito CP 23060 La Paz, BCS Tel +52 612 125 9166 Fax +52 612 125 9166 EmaiL jesqueda@krestonbsg.com.mx

jfenech@krestonbsg.com.mx Web www.krestonbsg.com.mx Juan Carlos Esqueda Hampl Juan Liborio Fenech Cardoza LEON GUANAJUATO Kreston BSG S.C. Londres # 103 Col. Andrade Leon Gto. C.P. 37370 Tel +52 477 7 14 90 33 Fax +52 477 7 14 14 35 Email fbracamonte@krestonbsg.com.mx jespinosa@krestonbsg.com.mx Web www.krestonbsg.com.mx Francisco Bracamonte Juan Espinosa LOS CABOS Kreston BSG S.C. Carretera Federal Libre Transpeninsular KM 28 Local 1B Col. Costa Azul San Jose del Cabo, BCS, CP 23406 Tel +52 624 142 23 22 Email acenteno@krestonbsg.com.mx

omurillo@krestonbsg.com.mx Web www.krestonbsg.com.mx

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Kreston BSG S.C. Carretera Transpeninsular KM 4.3 Col. El Tezal Plaza Providencia II Local 101 Cabo San Lucas, BCS, CP 23454 Tel +52 624 143 39 20 Email acenteno@krestonbsg.com.mx

omurillo@krestonbsg.com.mx Web www.krestonbsg.com.mx Alejandro Centeno Zubia

Oswaldo Murillo Martínez MÉRIDA Kreston CSM, S.C. Calle 19 No. 122 B entre 24 y 26 Col. México Mérida, Yucatán C.P. 97125 Tel +52 999 944 2587 Fax +52 999 944 2586 Email mbaquedano@kcsm.mx Web www.kcsm.mx Miguel Baquedano MEXICO CITY Kreston CSM, S.C. Alfonso Napoles Gandara 50 – Floor 4 Peña Blanca Santa Fe 01210 Mexico City Tel +52 55 5985 7575 Email gnarvaez@kcsm.mx mbautista@kcsm.mx Web www.kcsm.mx Guillermo Narvaez Marco Bautista Kreston CSM, S.C. Iguala No. 7 Col. Roma Sur 06760 Mexico City Tel +52 55 5264 0453 Fax +52 55 5985 7565 Email epastor@kcsm.mx jperez@kcsm.mx Web www.kcsm.mx Enrique Pastor Jaime Perez

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Kreston CSM, S.C. Jose Maria Velasco 79 San Jose Insurgentes 03900 Mexico City Tel +52 55 5611 9674 Email fcastaneda@kcsm.mx

jsabate@kcsm.mx jnavarrete@kcsm.mx

Web www.kcsm.mx Fernando Castañeda Javier Garcia Sabate Jaime Navarrete Vargas, Ruiz y Asoc. S.C. Av. Ejército Nacional 373 Piso 3- 303 Col. Granada, Mexico City 11520, Miguel Hidalgo Tel +52 55 5 255 1902 Fax +52 55 5 255 1902 Ext 246 Email gvargas@vargasruiz.com Web www.vargasruiz.com Gerardo Vargas MICHOACAN Kreston ZAC S.C. Paseo de los Cedros No. 22 Fracc. La Floresta. Zamora Michoacán CP 59616 Tel/Fax +52 351 515 31 68

+52 351 515 59 56 +52 351 515 68 64

Email gustavo.zavala@krestonzac.mx Web www.zacsc.com.mx Gustavo Zavala MONTERREY Kreston BSG S.C. Ave. Zaragoza Sur # 1000, Suite 509 Zona Centro CP 64000 Monterrey NL Tel +52 81 8343 0021 Mob +52 448 111 252 722 Email rgarcia@krestonbsg.com.mx Web www.krestonbsg.com.mx Rogelio García Zambrano

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PUEBLA Kreston BSG S.C. Blvd. Atlixcayotl 5320-201 Col. Reserva Territorial Atlixcayotl C.P. 72810 San Andrés Cholula, Puebla Tel +52 222 893 76 10 Fax +52 222 893 76 15 Email fbracamonte@krestonbsg.com.mx jespinosa@krestonbsg.com.mx Web www.krestonbsg.com.mx Francisco Bracamonte Juan Espinosa TAMPICO (TAMAULIPAS) Canseco Contadores Públicos, S.C. Puebla # 210-A Col. Guadalupe, CP 89120 Tampico, Tamaulipas, Tel +52 1833 217 55 02,03,04 Fax +52 1833 217 55 42 E-mail acanseco@canseco-kreston.com Web www.cansecoconsultores.com Alberto Canseco Additional offices: Cd.Victoria, and Reynosa. TAPACHULA Vázquez y Ordoñez S.C. 3ª Avenida Norte No.46 esquina con 7ª calle oriente Colonia centro Tapachula, Chiapas C.P. 30700 Tel +52 962 62 6 45 28 +52 962 62 6 80 30 Fax +52 962 62 6 80 30 ext 104 +52 962 62 6 45 28 ext 104 Email gvazquez@vor.com.mx Gonzalo Vázquez Natarén

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TIJUANA Kim Quezada y Asociados, S.C. Avenida Sonora # 3697 Fraccionamiento Chapultepec Tijuana, Baja California C.P. 22020 Tel +52 664 104 29 00 Fax +52 664 104 29 08 Direct +52 664 104 29 29 Email ckim@kimquezada.com equezada@kimquezada.com vmucenic@kimquezada.com Carlos Kim Elías Quezada Vladia Mucenic MOROCCO (GMT +2hrs) CASABLANCA Exco Afrique AB Partners 27 subdivision Kadiria, 1st floor n° 25 Lissasfa, Casablanca, 20350 Tel +212 522655013 Email saad.belfakir@excoafrique.com Web www.exco.fr Saad Belfakir Exco Afrique ACDEN 93, Bd Massira AlKhadra 3rd floor Casablanca Tel +212 522981869/74 Fax +212 522982064 Email khalid.benotmane@excoafrique.com Web www.exco.fr Mohamed Khalid Ben Otmane

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THE NETHERLANDS (GMT +1hr) BODEGRAVEN Kreston SynCount Audit B.V. Postbus 302 2410 AH Bodegraven Street address: Klipperaak 201 2411 ND Bodegraven Tel +31 (0)172 619224 Fax +31 (0)172 615006 Email d.beck@krestonsyncountaudit.nl Web www.syncount.nl Dirk Beck DUIVEN Kreston Grip N.V. P.O. Box 158, 6920 AD Duiven Street address: Visserlaan 3-5, 6921 WZ Duiven Tel +31 (0) 316 25 03 33 Fax +31 (0) 316 25 03 30 Email p.uylen@krestongrip.com r.polman@krestongrip.com j.knuist@krestongrip.com Web www.krestongrip.com Petra Uylen-van Pelt (Tax) Ron Polman (Audit) Jeroen Knuist (Tax) Additional offices: Doetinchem HUIZEN (AMSTERDAM) Kreston Lentink Audit PO Box 1165, 1270 BD Huizen Street address: Huizermaatweg 460, 1276 LM Huizen Tel +31 (0)35 523 2575 Fax +31 (0)35 523 2599 Email b.de.graaf@lentink.org c.teeuwissen@lentink.org Web www.lentink.org Bram de Graaf Kees Teeuwissen Additional offices: Almere

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LEEUWARDEN Bentacera B.V. P.O. Box 707, 8901 BM Leeuwarden Street address: Agora 2 8934 CJ Leeuwarden Tel +31 58 213 10 25 Email jelle.bakker@bentacera.nl ronald.de.jong@bentacera.nl Web www.bentacera.nl Jelle R. Bakker Ronald de Jong Additional offices: Bolsward, Dokkum, Drachten, Heerenveen and Sneek NOORDWIJK (near Amsterdam) Van Duyn Van der Geer BV accountants en adviseurs P.O.Box 197 2200 AD Noordwijk Street address: Jonckerweg 20 2201 Noordwijk Tel +31 (0)71 4090409 Fax +31 (0)71 3644800 Email tvanduijn@vdvdg.nl tkoelewijn@vdvdg.nl aheijns@vdvdg.nl

rthijssen@vdvdg.nl mvanderwoude@vdvdg.nl

Web www.vdvdg.nl Drs. Theo. L. van Duijn RA (Audit) Drs. Ton. F. Koelewijn (Tax) Aldwin Heijns Rob Thijssen Manon van der Woude

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TIEL ALH van Herwijnen & co accountants Postbus 6007 4000 HA Tiel Street address: Stephensonstraat 19 4004 JA Tiel Tel +31 (0)344 60 12 22 Fax +31 (0)344 63 12 00 Email martin@hommersomadvies.nl

antonie@van-herwijnen.nl gerard@van-herwijnen.nl kenny@van-herwijnen.nl

Web www.van-herwijnen.nl Martin Hommersom Antonie Berends Gerard Janssen Kenny van Oort

NEW ZEALAND (GMT +12hrs) AUCKLAND Bentleys Chartered Accountants Limited PO Box 106 433 Auckland 1143 Street address: Level 13, DLA Piper Tower 205 Queen St, Auckland 1010 Tel +64 9 600 3900 Fax +64 9 600 3909 Email roger.thompson@bentleysnz.com nick.denheijer@bentleysnz.com Web www.bentleysnz.com Roger Thompson Nick den Heijer McGregor, Bailey & Co P.O. Box 47129 Ponsonby, Auckland 1144 Street address: 2 Crummer Road Ponsonby, Auckland 1021 Tel +64 (0)9 3788388 Fax +64 (0)9 3781060 Email tvp@mcgregorbailey.co.nz Web www.mcgregorbailey.co.nz Terry von Pein

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NICARAGUA (GMT –6hrs) MANAGUA Kreston de Nicaragua International Firm, S.A. Plaza Bolívar No. 8. Semáforos de ENEL Central 300 mts. al norte. Managua Tel +505 2270 3307 Fax +505 2270 3307 Email info@krestonnicaragua.com Web www.krestonnicaragua.com Reynaldo Balladares Saballos, Ph.D. NIGER (GMT +1hr) NIAMEY Exco Afrique FCA Rue des Sorkhos BP 07 Niamey Tel +227 20 73 38 13 Fax +227 20 73 51 95 Email nouhou.tari@gha-exco.com Web www.gha-exco.com

Nouhou Tari NIGERIA (GMT +1hr) LAGOS KrestonOUC No. 1 Payne Crescent Apapa Lagos Tel +234 1 8901633 Email andrew.uviase@krestonouc.com Web www.krestonouc.com Andrew Uviase

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NORWAY (GMT +1hr) OSLO Myrdahl og Sveen AS Støperiveien 26 Postboks 123 2011 Strømmen Tel +47 (0)63 89 46 60 Fax +47 (0)63 89 46 61 Email tommorten@myrdahl-sveen.no Web www.myrdahl-sveen.no Tom-Morten Myrdahl OMAN (GMT +4hrs) MUSCAT H C Shah P.O. Box 2508 Ruwi PC 112 Sultanate of Oman Tel +968 24707654 / 24786651 Fax +968 24786751 Email audit@biznesstools.com shah@biznesstools.com Web www.biznesstools.com Harshendu Shah PAKISTAN (GMT +5hrs) FAISALABAD Kreston Hyder Bhimji & Co. 206, 1st Floor, Business Centre, New Civil Line, Faisalabad Tel +92 (0)41 2615632 / 2615650 Fax +92 (0)41 2617902 Mob +92 314 4116460 Email hyderbhimjifsd@gmail.com krestonhb@gmail.com Web www.krestonhb.com

Syed Aftab Hameed

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KARACHI Kreston Hyder Bhimji & Co. Suit No. 1601, Kashif Centre Main Shahra-e-Faisal Karachi

Tel +92 (0)21 3564 0050 – 2 (3 lines) Fax +92 (0)21 3564 0053 Mob +92 323 2149782 Email bhimji@yahoo.com Web www.krestonhb.com Shaikh Muhammad Tanvir LAHORE Kreston Hyder Bhimji & Co. Amin Building 65 The Mall Lahore Tel +92 (0)42 37353392 / 37352661 / 37321043 Fax +92 (0)42 37248113 Mob +92 321 4029402 Email hyderbhimjilahoreoffice@gmail.com

krestonhb@gmail.com Web www.krestonhb.com Syed Aftab Hameed PALESTINE (GMT +3hrs) RAMALLAH Kreston Audeh Jibreel Jerusalem Street Ramallah / Al Bireh Tel +972 02952527 Fax +972 02973234 Mob +972 0599535255 Email mustafa@krestonaj.com info@krestonaj.com Web www.krestonaj.com Mustafa Taweel Kanaan Firm 507, Capital Mall Omar AlMokhtar Street Gaza Tel +970 (0)8 28 31001 Mob +970 (0) 59 9628498 Email shehab@kaac.ps Web www.kaac.ps Shehab Ahmed

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PANAMA (GMT –5hrs) PANAMA CITY Kreston Alvarez & Carrasco Ricardo J. Alfaro Avenue The Century Tower, first floor, office D18 and D17 Panama City Tel +507 236 2800

+507 236 1040 +507 236 4621 Fax +507 236 1211 Email halvarez@krestonayc.com

yalvarez@krestonayc.com Web www.krestonayc.com

Hector Alvarez Yuselfy Alvarez PARAGUAY (GMT –4hrs) ASUNCION CONAUDIT, Contadores & Auditores Asociados Av. Fulgencio Yegros Nº 947 c/ Manuel Dominguez Asunción Tel +595 21 448 808 +595 21 441 129

+595 984 203 547 Mob Luis Recalde +595 981 172 782 Email luis.recalde@conaudit.com.py Mob Carlos Leguizamon +595 981 415 654 Email cleguizamon@conaudit.com.py

conaudit@conaudit.com.py Web www.conaudit.com.py

Luis F. Recalde L Carlos E. Leguizamón G. PERU (GMT –5hrs) LIMA Portal Vega & Asociados S. Civil Av.Javier Prado Este 1420 San Isidro – Lima Tel +51 1 476 3104 +51 1 225 9596 +51 1 312 0770

Email hportal@krestonperu.com Web www.krestonperu.com Hugo Portal Vega

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PHILIPPINES (GMT +8hrs) MAKATI CITY MG Madrid & Company 2F 8862 Sampaloc Street San Antonio Village Makati City, Philippines 1203 Tel +632 6593889 Fax +632 6593890 Email mgmadrid@mgmadrid.com.ph Web www.mgm.com.ph Mario G. Madrid Jr. POLAND (GMT +1hr) WARSAW BPG Polska Audyt sp. z.o.o. ul. Bonifraterska 17 00-203 Warszawa Tel +48 22 419 91 50 Fax +48 22 419 91 51 Email bpg-warszawa@bpg.pl Web www.bpg.pl Cezary Pawel Brejzek Exco A²A Polska Sp. z o. o. al. Niepodległości 106 02-585 Warszawa Tel +48 22 847 61 17 Fax +48 22 847 91 93 Email war@exco.pl Web www.exco.fr Raphaël Vieuxmaire Additional offices: Gdańsk, Kraków, Poznań, Radom and Wroclaw. Husarski, Michalski Doradcy Podatkowi Spółka Partnerska (Tax Advisers, Professional Partnership) Grzybowska 80/82, suite 550 00-844 Warszawa Tel +48 22 661 55 50 Email w.husarski@hmdp.pl Web www.hmdp.pl Wieslaw (Mike) Husarski

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WROCLAW BPG Consulting sp. z.o.o. Plac Solny 20 PL 50-063 Wrocław Tel +48 71 77 66 820 Fax +48 71 78 99 706 Email bpg-wroclaw@bpg.pl Web www.bpg.pl Robert Szafraniec, Managing Director PORTUGAL (GMT) LISBON For assistance with Kreston Iberaudit offices please contact international contact partner Elena Ramírez: Tel +34 93 362 02 16 Fax +34 93 414 06 18 Email elena.ramirez@iberaudit.es Web www.kreston.es Kreston Iberaudit Avenida Engenheiro Duarte Pacheco, 19 - 4 Esq., 1070-100 Lisboa. Tel +351 214 139 690 Fax +351 214 139 698 Email jaime.bastos@kreston.pt Web www.kreston.pt Amável Calhau, Ribeiro da Cunha e Associados – SROC Rua de Artilharia Um, no 104-4a Esq. 1099-053 Lisboa Tel +351 21 384 1600 Fax +351 21 385 5024 Email amavel.calhau@acrc-sroc.com jmribeirodacunha@acrc-sroc.com Web www.acrc-sroc.com Amável Calhau Ribeiro da Cunha

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PUERTO RICO (GMT –4hrs) SAN JUAN Kreston PR, LLC P.O. Box 193488 San Juan, Puerto Rico 00919-3488 Street address: 1509 FD Roosevelt Avenue, Suite 303 Guaynabo Puerto Rico 00968-2612 Tel +1 787 641 4611 Fax +1 800 808 1459 Email fsanchez@krestonpr.com Web www.krestonpr.com Frank Sanchez-Ruiz Additional offices: Orlando, Florida QATAR (GMT +3hrs) DOHA MB&P Accounting & Auditing 22nd Floor, Amwal Tower, West Bay, Doha State of Qatar P.O.Box 32078 Tel +974 4491 8800 +974 4491 8797 +974 4491 8798 +974 4491 8799 Fax +974 4491 8802 Email info@mbp-audit.com Web www.mbp-audit.com Mohamed Bakr

ROMANIA (GMT +2hrs) BUCHAREST Kreston BG Conta Gemenii Sitraco Building 1 Natiunile Ave 108A bldg., 8th floor, 5th district 050121 Bucharest Tel +40 21 316 66 88 Fax +40 21 316 66 99 Email office@kreston.ro Web www.kreston.ro Eduard Pavel Carmen Cojocaru

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RUSSIA (GMT +3hrs) MOSCOW Marillion Audit Company 3 Yamskogo Polya Street, 18 Moscow 125040 Tel +7 495 933 00 05 Fax +7 495 933 00 05 Email audit@marillion.ru

kharitonov@marillion.ru lukyanova@marillion.ru

Web www.marillion.ru Sergey Kharitonov Victoria Lukyanova Additional offices: St Petersburg MCFR Consulting Yaroslavskaya ulitsa 8, korpus 4 Moscow 129164 Tel +7 495 937 9086 ext 2161 Fax +7 495 937 9086 ext 2545 Email ndenisov@mcfr-c.ru Web www.mcfr-consulting.ru Nikolay Denisov ST PETERSBURG The Institute for Enterprise Issues 92, Marata St. St-Petersburg 191119, Russia Tel +7 (812) 703 40 42 +7 (812) 703 30 07 Fax +7 (812) 703 30 08 Email tatianas.iei@gmail.com Web www.ipp.spb.ru Tatiana Sokolova Additional offices: Moscow

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RWANDA (GMT +2hrs) KIGALI RUMA Certified Public Accountants Printer Set House, 3rd Floor Avenue de la Paix P.O.BOX 2611 Kigali Tel +250 252573781 +250 788301220 Email info@rumacpa.com

rutare@rumacpa.com prutaremara@gmail.com

Web www.rumacpa.com Peter Rutaremara SAUDI ARABIA (GMT +3hrs) JEDDAH Sindi & Batterjee Co. P.O. Box 6685 Jeddah 21452 Tel +966 (0)2 6123322 Fax +966 (0)2 6079391 Email A.sindi@sbkreston.com Web www.sbkreston.com Mazen Batterjee Abdul Kadir Sindi Additional offices: Riyadh, Madina al Munawera, Makkah Almukrrmah, Khamees Al Mushait and Jizzan. SENEGAL (GMT) DAKAR Exco Afrique VDN Keur Gorgui Imm. HermèsI, 2ème étage N°16

BP 10700 Dakar - Liberté Tel +221 33 869 13 00 Fax +221 33 824 28 22 Email abdoulaye.camara@excoafrique.com Web www.excoafrique.com

Abdoulaye Camara

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SERBIA (GMT +1hr) Kreston MDM Revizija Takovska 11, 11000 Belgrade Tel +381 11 323 43 77 Fax +381 11 323 80 95 Email jelena.mihic@mdmrevizija.com Web www.mdmrevizija.com Jelena Mihić Munjić SEYCHELLES (GMT +4hrs) First Island Trust (Seychelles) Ltd Suite 309, Capital City Building Independence Avenue Victoria, Mahe Tel +248 4325125 Fax +248 4325539 Email firstislandtrust@seychelles.net Denis Sek Sum Lydia Mubarak Ali SINGAPORE (GMT +8hrs) Ardent Associates LLP 112 Robinson Road, 8th Floor Singapore 068902 Tel +65 6356 9098

+65 6356 9096 Fax +65 6323 2671 Email terenceng@ardent.com.sg Web www.ardent.com.sg Terence Ng First Island Fiduciary Services Pte. Ltd. 79 Robinson Road #16-01 CPF Building Singapore 068897 Tel +65 6223 8255 Fax +65 6221 1568 Email tann@fidusing.com.sg Ms Nicole Tan

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Kreston David Yeung PAC 128A Tanjong Pagar Road Singapore 088535 Tel +65 6223 7979 Fax +65 6222 7979 Email dyks@davidyeung.com.sg dyks0108@hotmail.com Web www.davidyeung.com.sg David Yeung SOUTH AFRICA (GMT +2hrs) JOHANNESBURG – HEAD OFFICE Nkonki Incorporated P.O. Box 1503 Saxonworld 2132 Street address: Nkonki House 1 Simba Road Cnr. Nyanyuki Road Sunning Hill Johannesburg Tel +27 11 517 3000 Fax +27 11 807 8630 Email miteshp@nkonki.com Web www.nkonki.com Mitesh Patel Additional offices: Alberton, Bloemfontein, Cape Town, Durban, Jeffreys Bay, Northwest, Pretoria and Stanger. CAPE TOWN Nkonki Incorporated P.O Box 2926 Cape Town 8000 Street address: 1st floor, Block A, Regent Square Kenilworth 7708 Tel +27 21 797 4594 Email miteshp@nkonki.com Web www.nkonki.com Mitesh Patel

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DURBAN Nkonki Incorporated P.O Box 1427 Wandsbeck 3631 Street address: 131 Jan Hofmeryer Road Westville 3629 Tel +27 31 274 7400 Email miteshp@nkonki.com Web www.nkonki.com Mitesh Patel SPAIN (GMT +1hr) For assistance with Kreston Iberaudit offices please contact international contact partner Elena Ramírez: Kreston Iberaudit C/ Diagonal 520, bajos 6ª 08006 Barcelona Tel +34 93 362 31 23 Fax +34 93 414 66 02 Email elena.ramirez@kreston.es Web www.kreston.es ALICANTE Kreston Iberaudit Avenida Maisonnave 30, 1º B 03002 Alicante Tel +34 965 216109 Fax +34 965 219422 Email alicante@kreston.es Web www.kreston.es BARCELONA Kreston Iberaudit Avenida Diagonal 520, bajos 6ª 08006 Barcelona Tel +34 93 362 31 23 Fax +34 93 414 66 03 Email elena.ramirez@kreston.es barcelona@kreston.es Web www.kreston.es

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BILBAO Kreston Iberaudit Gran Via, nº8 - 4º. 48001 Bilbao. País Vasco Tel +34 94 423 34 25 Fax +34 94 424 66 40 Email bilbao@kreston.es Web www.kreston.es CORUNA Kreston Iberaudit C/ Juan Flórez, 24, 1º Dcha 15004 A Coruña. Galicia Tel +34 981 145 113 Fax +34 981 145 924 Email galicia@kreston.es Web www.kreston.es GIJON Kreston Iberaudit Celestino Junquera nº1, 2º 33202 Gijón, Asturias Tel +34 984 39 20 38 Fax +34 984 05 07 69 Email gijon@kreston.es Web www.kreston.es GRANADA Kreston Iberaudit Gran Vía de Colón, 8, Planta 3 18010 Granada Tel +34 958 09 71 29 Fax +34 958 09 71 23 Email granada@kreston.es Web www.kreston.es MADRID Kreston Iberaudit C/ Sagasta, 26, 4º izqda. 28004 Madrid Tel +34 910 203 883 Fax +34 917 524 370 Email oficina.coordinadora@kreston.es Web www.kreston.es

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Kreston Iberaudit C/ Orense, 16 1° E 28020 Madrid Tel +34 91 417 23 14 Fax +34 91 597 37 26 Email madrid@kreston.es Web www.kreston.es MÁLAGA Kreston Iberaudit Pza. Uncibay, 8 2° pta. 5 29008 Malaga Tel +34 95 260 86 26 Fax +34 95 222 31 41 Email malaga@kreston.es Web www.kreston.es PALENCIA Kreston Iberaudit Pasaje Don Sancho, Nº5, 2º Derecha 34001 Palencia Tel +34 979 702 332 Fax +34 979 741 101 Email palencia@kreston.es Web www.kreston.es Javier Lomas Jorge Lomas PALMA DE MALLORCA Kreston Iberaudit C/ Francesc de Borja Moll, 15. 3º 1a 07003 Palma de Mallorca. Baleares Tel +34 971 10 90 20 Fax +34 971 72 50 69 Email illesbalears@kreston.es Web www.kreston.es SEVILLE Kreston Iberaudit C/ Castelar, 5 2a dcha. 41001 Sevilla Tel +34 954 21 52 02 Fax +34 954 56 07 72 Email sevilla@kreston.es Web www.kreston.es

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VALENCIA Kreston Iberaudit Pza. Ayuntamiento, 19, 4° C 46002 Valencia Tel +34 96 321 96 70 Fax +34 96 321 80 03 Email valencia@kreston.es Web www.kreston.es ZARAGOZA Kreston Iberaudit Pza. de los Sitios, 10, Princ. izda 50001 Zaragoza Tel +34 976 23 98 63 Fax +34 976 23 10 31 Email aragon@kreston.es Web www.kreston.es SRI LANKA (GMT +5hrs) COLOMBO Kreston M.N.S. & Co 50/2 Sir James Peiris Mawatha P.O. Box 210 Colombo 2 Tel +94 11 2323571-3 (Three lines) Fax +94 11 2433388 Email audit@kreston.lk Web www.webasia.com/kreston Ms Shirani De Silva SUDAN (GMT +3hrs) KHARTOUM Elarabi Auditing & Financial Consultancy Khartoum 2 Katareena St. South of Sharwani Complex PO Box 6202 (111113) Tel +249 183 475277 +249 183 475288 Mob +249 912 309203 +249 912 399381 +249 912 399382 Fax +249 183 475256 Email zeinco@gmail.com

info@el-arabi.net Web www.el-arabi.net Dr Zein Elabdeen Ali Ahmed Abdulhameed Ahmed Hassan Sayed Mohammed Sayed

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SWEDEN (GMT +1hr) STOCKHOLM (UPPLANDS VÄSBY) Finnhammars Revisionsbyrå AB Box 194 S-194 23 Upplands Väsby Street address: Videvägen 5, Upplands Väsby Tel +46 (0)8 120 123 00 Fax +46 (0)8 120 123 90 Email info@finnhammars.se Håkan Fjelner (Authorized public accountant) STOCKHOLM (STOCKHOLM CITY) Finnhammars Revisionsbyrå AB Box 7478 S-103 92 Stockholm Street address: Sveavägen 9, Hitechbuilding, 16th floor Tel +46 (0)8 120 123 00 Fax +46 (0)8 120 123 99 Email info@finnhammars.se Håkan Fjelner (Authorized public accountant) SWITZERLAND (GMT +1hr) ZURICH a&o Kreston ORTAG AG Birmensdorferstr. 123 Postfach 8722 CH- 8036 Zurich Tel +41 (0)44 457 22 22 Fax +41 (0)44 457 22 21 Email info@ao-kreston.ch Web www.ao-kreston.ch Manuel Vogel Emre Özdemir Alfred Fehlmann Additional offices : Baar (Canton Zug)

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LAUSANNE

Fiduciaire Michel Favre S.A. Route de Berne 52 Case postale 128 CH-1010 Lausanne 10 Tel +41 21 651 33 00 Fax +41 21 651 33 01 Email contact@fiduciaire-favre.ch Web www.fiduciaire-favre.ch Pascal Favre (Managing Director, Legal & Tax) Blaise Forestier (Audit) Hervé Mützenberg (Tax) Alexandre Jann (Legal) TAIWAN (GMT +8hrs) TAIPEI Top New & Co., CPAs 14F., No.1, Fuxing N. Rd. Songshan Dist. Taipei City 105 Taiwan Tel +886 2 2711 0038 Fax +886 2 2711 0072 Email tncpaa286@gmail.com tncpaa266@gmail.com Ya Shu Hung Mark Tu Additional offices: Taichung and Kinmen. Gold-In Consulting Co., Ltd. 6F-1, No. 38, Sec. 2, Tun Hua S. Rd., Taipei Taiwan 10683 Tel +886 (2) 2325 5851 Fax +886 (2) 2325 5852 Email frank@atctw.com lily@atctw.com samantha@atctw.com Web www.atctw.com Frank Lin Lily Lin Samantha Lin Representative offices: Shanghai, Suzhou, Guangzhou and Xieman, Peoples Republic of China.

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TAJIKISTAN (GMT + 5hrs) DUSHANBE Kreston AC 45 Mirzo Tursunzade street

Business Centre “Poytakht-80”, office 511

734002 Dushanbe Tel +992 37 8832322 +992 90 7032322 Email bsherov@kpmt.tj Web www.kreston.tj Bakhtovar Sherov TANZANIA (GMT + 3hrs) DAR ES SALAAM Kreston Leviticus 2nd Floor, Office 2.1 & 2.2 City Plaza Jamuhuri Street | Near New Posta P. O Box 76195 Dar es Salaam Tel +255 222 113 215 Fax +255 222 110 645 Email bmbonalibha@krestonleviticus.co.tz Web www.krestonleviticus.co.tz Baraka Mbonalibha Allan Kisute THAILAND (GMT + 3hrs) BANGKOK Thai Info Ltd. 22nd Floor, CTI Tower 191/41 New Ratchadapisek Road Klongtoey Subdistrict, Klongtoey District Bangkok 10110 Tel +66 2 261 1252 +66 2 261 1254 5 Fax +66 2 661 8315 Email btboonsri@thaiinf.com Web www.thaiinfo.com Boonsri Techavarutama

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TOGO (GMT) LOME Exco Afrique 31, Avenue François Mitterand 07BP 7378 Lome Tel +228 22 21 68 22 Fax +228 22 20 27 75 Email excoficao@excoafrique.com ficao@laposte.tg Web www.excoafrique.com Abalo Koffi Amouzou TUNISIA (GMT +1hr) TUNIS Cabinet Lahmar Ali 35 Avenue Alain Savary 1002 Tunis Tel +216 71 289864 / 791885 Fax +216 71 791258 Email lahmar.ali@planet.tn Ali Lahmar Exco Afrique Exactt Consulting Lac constance street, 2nd floor, Les berges du lac 1053 Tunis Tel +216 71 65 82 02 / 71 65 82 03 Mob +216 50555672 Fax +216 71 65 82 01 Email tarek.zouari@excoafrique.com Web www.exco-tunisie.com Tarek Zouari

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TURKEY (GMT +2hrs) ISTANBUL Kreston ATA 19 Mayıs Cad. No:4 Nova Baran Plaza Kat:21 34360 Şişli/İstanbul Tel +90 212 286 47 27 Fax +90 212 286 10 51 Email seyfettin.erol@atadenetim.com Web www.atadenetim.com Seyfettin Erol

Kreston SURA Alemdağ Caddesi 60A/8 Masaldan İş Merkezi 34692 Çamlıca/Istanbul Tel +90 216 606 0750 Fax +90 216 412 2963 Email cagri.gurses@kreston-sura.com Web www.kreston-sura.com

Cagri Gürses UGANDA (GMT +3hrs) KAMPALA Kazibwe Kenneth & Steven CPA Plot 71A Bunyonyi Drive, Esiteri House Nakawa P.O Box 116, Kampala Tel +256 414250469 +256 772402703 Email smturyahikayo@hotmail.com Web www.kazibwekennethandsteven.com Steven Turyahikayo

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UKRAINE (GMT +2hrs) KIEV Kreston GCG 172 Gorkogo Str. Kiev, 03150 Tel +380 44 351 11 78 Fax +380 44 351 11 79 Email katchik@kreston-gcg.com

kuznietsov@kreston-gcg.com kovbel@kreston-gcg.com popov@kreston-gcg.com

Web www.kreston-gcg.com Andrey Katchik Oleg Kuznietsov Artem Kovbel Andrey Popov Kreston Guarantee Group Vladimirskaya Str., 4, 5th floor Kiev, 01001 Tel +380 44 591 19 50 Fax +380 44 591 19 50 Email aleksey.mechinskiy@kggu.com.ua Web www.guaranteegroup.com.ua Oleksiy Mechynskyy UNITED ARAB EMIRATES (GMT +4hrs) DUBAI Awni Farsakh & Co P.O. Box 4310 Dubai Street address: Dar Al, Safla Building Deira, Dubai Tel +971 (0)4 269 6899 Fax +971 (0)4 269 6788 Email eyadf@afcocpa.ae nasser@afcocpa.ae Web www.afcocpa.com Eyad Farsakh Nasser Al Haj SHARJAH Awni Farsakh & Co P.O. Box 23894 Sharjah Tel +971 (0)6 5338466 Fax +971 (0)6 5338460

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UNITED KINGDOM (GMT) BOSTON Duncan & Toplis 5 Resolution Close Endeavour Park Boston Lincolnshire PE21 7TT ENGLAND Tel +44 (0)1205 310250 Fax +44 (0)1205 365405 Email adrian.reynolds@duntop.co.uk Web www.duntop.co.uk Adrian Reynolds Additional offices: Louth, Melton Mowbray, Skegness, Sleaford, Spalding and Stamford BRISTOL Bishop Fleming 14-16 Queen Square Bristol BS1 4NT ENGLAND Tel +44 (0)117 910 0250 Fax +44 (0)117 910 0251 Email mlee@bishopfleming.co.uk Web www.bishopfleming.co.uk Matthew Lee Additional offices: Bath, Bournemouth, Exeter, Plymouth, Torquay, and Truro. CAMBRIDGE PEM Salisbury House Station Road Cambridge CB1 2LA Tel +44 (0)1223 728222 Fax +44 (0)1223 461424 Email wtilbury@pem.co.uk Web www.pem.co.uk Warren Tilbury

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CANTERBURY Kreston Reeves LLP 37 St Margaret’s Street Canterbury Kent CT1 2TU ENGLAND Tel +44 (0)1227 768231 Fax +44 (0)1227 458383 Email nigel.fright@krestonreeves.com Web www.krestonreeves.com Nigel Fright CHESTERFIELD BHP Chartered Accountants 57-59 Saltergate Chesterfield S40 1UL ENGLAND Tel +44 (0)1246 232121 Fax +44 (0)1246 201359 Email dominic.staniforth@bhp.co.uk

info@bhp.co.uk Web www.bhp.co.uk Dominic Staniforth DARLINGTON

Clive Owen LLP 140 Coniscliffe Road Darlington Co. Durham DL3 7RT ENGLAND Tel +44 (0)1325 349700 Fax +44 (0)1325 383475 Email tony.luckett@cliveowen.com Web www.cliveowen.com Tony Luckett Additional offices: Durham

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DUNDEE EQ Accountants LLP 14 City Quay Dundee DD1 3JA SCOTLAND Tel +44 (0)1382 312100 Fax +44 (0)1382 312101 Email david.cameron@eqaccountants.co.uk Web www.eqaccountants.co.uk David Cameron DURHAM Clive Owen LLP Aire House Mandale Business Park Belmont Industrial Estate Durham DH1 1TH ENGLAND Tel +44 (0)191 384 2244 Fax +44 (0)191 384 4779 Email durham@cliveowen.com Web www.cliveowen.com Gary Ellis EXETER

Bishop Fleming Stratus House Emperor Way Exeter Business Park Exeter EX1 3QS ENGLAND Tel +44 (0)1392 448800 Fax +44 (0)1392 448899 Email josullivan@bishopfleming.co.uk Web www.bishopfleming.co.uk Jerry O’Sullivan

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FORFAR EQ Accountants LLP 64 West High Street Westby Forfar Angus DD8 1BJ SCOTLAND Tel +44 (0)1307 474274 Fax +44 (0)1307 474275 Email iain.gordon@eqaccountants.co.uk Web www.eqaccountants.co.uk Iain Gordon GLASGOW Consilium Chartered Accountants 169 West George Street Glasgow G2 2LB SCOTLAND Tel +44 (0)141 204 6650 Fax +44 (0)141 204 6699 Email david.holt@consiliumca.com Web www.consiliumca.com David Holt GRANTHAM Duncan & Toplis 3 Castlegate Grantham Lincolnshire NG31 6SF ENGLAND Tel +44 (0)1476 591200 Fax +44 (0)1476 591222 Email andy.severn@duntop.co.uk Web www.duntop.co.uk Andy Severn

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LINCOLN Duncan & Toplis 4 Henley Way Doddington Road Lincoln LN6 3QR ENGLAND Tel +44 (0)1522 507000 Fax +44 (0)1522 507022 Email damon.brain.@duntop.co.uk Web www.duntop.co.uk Damon Brain LIVERPOOL Mitchell Charlesworth 5 Temple Square Temple Street Liverpool L2 5RH ENGLAND Tel +44 (0)151 255 2300 Fax +44 (0)151 255 2301 Email paul.wainwright@mitchellcharlesworth.co.uk Web www.mitchellcharlesworth.co.uk Paul Wainwright Additional offices: Chester, Manchester, Warrington and Widnes

LONDON James Cowper Kreston 1 Fetter Lane London EC4A 1BR Tel +44 (0)20 7242 2088 Email rholland@jamescowper.co.uk Web www.jamescowperkreston.co.uk Robert Holland

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Kreston Reeves LLP Third Floor 24 Chiswell Street London EC1Y 4YX ENGLAND Tel +44 (0)20 7382 1820 Fax +44 (0)20 7382 1821 Email clive.stevens@krestonreeves.com Web www.krestonreeves.com Clive Stevens Additional offices: Brighton, Chichester, Discovery Park, Eastbourne, Horsham and Worthing. NEWARK Duncan & Toplis 14 London Road Newark Nottinghamshire NG24 1TW ENGLAND Tel +44 (0)1636 640321 Fax +44 (0)1636 640050 Email ian.phillips@duntop.co.uk Web www.duntop.co.uk Ian Phillips MANCHESTER Horsfield & Smith Tower House 269 Walmersley Road Bury Greater Manchester BL9 6NX ENGLAND Tel +44 (0)161 761 5231 Fax +44 (0)161 761 3001 Email peter.nicol@horsfield-smith.co.uk Web www.horsfield-smith.co.uk Peter G Nicol

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NEWBURY James Cowper Kreston Mill House, Overbridge Square Hambridge Lane Newbury Berkshire RG14 5UX ENGLAND Tel +44 (0)1635 35255 Fax +44 (0)1635 40500 Email mfarwell@jamescowper.co.uk

rholland@jamescowper.co.uk Web www.jamescowperkreston.co.uk Mike Farwell Robert Holland OXFORD James Cowper Kreston 2 Chawley Park Cumnor Hill Oxford, OX2 9GG ENGLAND Tel +44 (0)1865 861166 Fax +44 (0)1865 861165 Email rholland@jamescowper.co.uk sbedford@jamescowper.co.uk Web www.jamescowperkreston.co.uk Robert Holland Sharon Bedford Additional offices: Henley PLYMOUTH Bishop Fleming Salt Quay House 4 Noth East Quay Sutton Harbour Plymouth PL4 0BN ENGLAND Tel +44 (0)1752 262611 Fax +44 (0)1752 667882 Email rdavey@bishopfleming.co.uk Web www.bishopfleming.co.uk Robert Davey

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READING James Cowper Kreston Reading Bridge House George Street Reading Berkshire RG1 8LS ENGLAND Tel +44 (0)118 959 0261 Fax +44 (0)118 939 3385 Email apeal@jamescowper.co.uk tgoodsell@jamescowper.co.uk Web www.jamescowperkreston.co.uk Alex Peal Terry Goodsell SHEFFIELD BHP Chartered Accountants 2 Rutland Park Sheffield S10 2PD ENGLAND Tel +44 (0)114 266 7171 Fax +44 (0)114 266 9846 Email john.warner@bhp.co.uk

info@bhp.co.uk Web www.bhp.co.uk John Warner SKEGNESS Duncan & Toplis 27-29 Lumley Avenue Skegness Lincolnshire PE25 2AT ENGLAND Tel +44 (0)1754 899899 Fax +44 (0)1754 610193 Email john.chappelle@duntop.co.uk Web www.duntop.co.uk John Chappelle

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SOUTHAMPTON James Cowper Kreston The White Building 1-4 Cumberland Place Southampton SO15 2NP ENGLAND Tel +44 (0)2380 221 222 Fax +44 (0)2380 331 333 Email rholland@jamescowper.co.uk

anicholson@jamescowper.co.uk pwhalley@jamescowper.co.uk

Web www.jamescowperkreston.co.uk Robert Holland Alex Nicholson Peter Whalley NEWARK Duncan & Toplis 14 All Saint’s Street Stamford Lincolnshire PE9 2PA ENGLAND Tel +44 (0)1780 750888 Fax +44 (0)1780 765223 Email tom.hindmarch@duntop.co.uk Web www.duntop.co.uk Tom Hindmarch WEST MIDLANDS Bishop Fleming 1 – 3 College Yard Worcester WR1 2LB ENGLAND Tel +44 (0)1905 732100 Fax +44 (0)1905 723279 Email ismith@bishopfleming.co.uk Web www.bishopfleming.co.uk Ian Smith

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YORK Clive Owen LLP Oak Tree House Harwood Road Northminster Business Park Upper Poppleton York YO26 6QU ENGLAND Tel +44 (0)1904 784400 Fax +44 (0)1904 784440 Email terry.doyle@cliveowen.com Web www.cliveowen.com Terry Doyle UNITED STATES OF AMERICA For assistance with CBIZ or Mayer Hoffman McCann P.C. offices please contact Dave Sibits of CBIZ or Angie Snider of Mayer Hoffman McCann P.C. on: Dave Sibits, Kreston Board Member 6050 Oak Tree Blvd. South, Suite 500 Cleveland, Ohio 44131 Tel +1 216 447 9000 Email dsibits@cbiz.com Rich Howard, Kreston Board Member 2301 Dupont Drive, Suite 200 Irvine, California 92612 Tel +1 949 450 4400 Fax +1 949 450 0694 Email rhoward@cbiz.com Chris Spurio, President of CBIZ Financial Services Division 6050 Oak Tree Blvd. South, Suite 500 Cleveland, Ohio 44131 Tel +1 216 447 9000 Email cspurio@cbiz.com Andrew Burczyk, President of Mayer Hoffman McCann P.C. 700 West 47th Street, Suite 1100 Kansas City, MO 64112 Tel +1 816 945 5600 Fax +1 816 897 1280 Email aburczyk@cbiz.com Angie Snider, National Director of Operations 700 West 47th Street, Suite 1100 Kansas City, MO 64112 Tel +1 816-945-5605 Mob +1 913 406 6245 Email asnider@cbiz.com

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David Diamond, Business Development Director 10616 Scripps Summit Court, Suite 100 San Diego, California 92131 Tel +1 858 795 2014 Email davidd@cbiz.com Web www.cbiz.com www.mhm-pc.com ARIZONA (GMT –7hrs) CBIZ MHM Phoenix 3101 North Central Avenue, Suite 300 Phoenix, Arizona 85012 Tel +1 602 264 6835 Fax +1 602 265 7631 Email cmclane@cbiz.com Chuck McLane, Senior Managing Director

CALIFORNIA (GMT –7hrs) CBIZ MHM Golden State – Los Angeles 10474 Santa Monica Blvd. Suite 200 Los Angeles, California 90025 Tel +1 310 268 2000 Fax +1 310 268 2001 Email pnation@cbiz.com Paul Nation, Senior Managing Director CBIZ MHM Golden State - Bakersfield 5060 California Avenue, Suite 800 Bakersfield, California 93309 Tel +1 661 325 7500 Fax +1 661 325 7004 Email pnation@cbiz.com Paul Nation, Senior Managing Director CBIZ MHM Golden State - Encino 15760 Ventura Blvd, Suite 900 Encino, California 91436 Tel +1 816 946 7500 Fax +1 816 946 7599 Email pnation@cbiz.com Paul Nation, Senior Managing Director

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CBIZ MHM Golden State - Oxnard 300 W Esplanade Drive, Suite 250 Oxnard, California 93036 Tel +1 805 988 3222 Fax +1 805 988 3220 Email pnation@cbiz.com Paul Nation, Senior Managing Director CBIZ MHM Golden State - Irvine 2301 Dupont Drive, Suite 200 Irvine, California 92612 Tel +1 949 474 2020 Fax +1 949 450 0694 Email pnation@cbiz.com Paul Nation, Senior Managing Director CBIZ MHM Golden State - San Diego 10616 Scripps Summit Court, Suite 100 San Diego, California 92131 Tel +1 858 795 2000 Fax +1 858 795 2001 Email pnation@cbiz.com Paul Nation, Senior Managing Director

CBIZ MHM Golden State - Temecula 32605 Highway 79 South, Suite 314 Temecula, California 92592 Tel +1 951 303 1031 Fax +1 858 795 2001 Email pnation@cbiz.com

Paul Nation, Senior Managing Director

CBIZ MHM Golden State – San Francisco 535 Mission Street, 4th Floor San Francisco, California 94105 Tel +1 415 549 3580 Email pnation@cbiz.com

Paul Nation, Senior Managing Director

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CBIZ MHM Golden State – San Jose 160 West Santa Clara St, Suite 450 San Jose, California 95113 Tel +1 408 295 3822 Email pnation@cbiz.com

Paul Nation, Senior Managing Director

Also at this location: David Diamond, Business Development Director

Mayer Hoffman McCann P.C. 2301 Dupont Drive, Suite 200 Irvine, California 92612 Tel +1 949 450 4400 Fax +1 949 450 0694 Email rhoward@cbiz.com Web www.mhm-pc.com Rich Howard, MHM West Region Attest Practice Leader

Tachibana & Ochiai P.C. – CORRESPONDENT FIRM 879 W 190TH Street, Suite 900 Gardena, California 90248 Tel +1 310 323 8800 Fax +1 310 323 8850 Email dtakano@topc.us Web www.topc.us Dai Takano COLORADO (GMT –7hrs) CBIZ MHM Denver 4600 S Ulster Street, Suite 900 Denver, Colorado 80237 Tel +1 720 200 700 Fax +1 303 394 0090 Email dseff@cbiz.com Daniel Seff, Senior Managing Director FLORIDA (GMT –5hrs) CBIZ MHM Boca Raton 1675 N. Military Trail – 5th Floor Boca Raton, Florida 33486 Tel +1 561 994 5050 Fax +1 561 241 0071 Email mlist@cbiz.com Marc List, Senior Managing Director

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CBIZ MHM Clearwater 13577 Feather Sound Drive, Suite 400 Clearwater, Florida 33762 Tel +1 727 572 1400 Fax +1 727 571 1933 Email btapp@cbizkrmt.com Bill Tapp, Senior Managing Director CBIZ MHM Tampa Bay 1530 West Cleveland Street Tampa, Florida 33606 Tel +1 727 572 1400 Fax +1 727 571 1933 Email btapp@cbiz.com Bill Tapp, Senior Managing Director GEORGIA (GMT –5hrs) CBIZ MHM Atlanta One Overton Park 3625 Cumberland Boulevard SE, Suite 1100 Atlanta, Georgia 30339 Tel +1 770 858 4500 Fax +1 770 858 4501 Email ppalaio@cbiz.com shenley@cbiz.com Pace Palaio, Senior Managing Director Also at this location: Steve Henley, National Tax Practice Leader ILLINOIS (GMT –6hrs) CBIZ MHM Chicago 225 W. Wacker Drive, Suite 2500 Chicago, Illinois 60606 Tel +1 312 602 6800 Fax +1 312 602 6950 Email nwilner@cbiz.com Noel Wilner, Senior Managing Director

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KANSAS (GMT –6hrs) CBIZ MHM Topeka 990 SW Fairlawn Topeka, Kansas 66606-2384 Tel +1 785 272 3176 Fax +1 785 272 2903 Email pdavid@cbiz.com Pepper David, Senior Managing Director MASSACHUSETTS (GMT –5hrs) CBIZ Tofias 500 Boylston Street, 4th Floor Boston, Massachusetts 02116 Tel +1 617 761 0600 Fax +1 617 761 0601 Email tgallagher@cbiztofias.com Tracy Gallagher, Senior Managing Director MINNESOTA (GMT –6hrs) CBIZ MHM Minneapolis 1000 Campbell Mithun Tower 222 South 9th Street Minneapolis, Minnesota 55402 Tel +1 612 339 7811 Email dlevi@cbiz.com David Levi, Senior Managing Director MISSOURI (GMT –6hrs) CBIZ MHM Kansas City 700 West 47th Street, Suite 1100 Kansas City, MO 64112 Tel +1 816 945 5600 Fax +1 816 897 1280 Email jcarlstedt@cbiz.com Jeff Carlstedt, Senior Managing Director Also at this location: Andrew Burczyk, MHM President & Midwest Regional Attest Practice Leader Angie Snider, National Director of Operations

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CBIZ MHM St. Louis 625 Maryville Centre Drive, Suite 200 St. Louis, Missouri 63141 Tel +1 314 692 2249 Fax +1 314 692 4222 Email lhopkins@cbiz.com Laurie Hopkins, Senior Managing Director NEW YORK (GMT –5hrs) CBIZ MHM New York 5 Bryant Place, 11th Floor 1065 Avenue of the Americas New York, New York 10018 Tel +1 212 790 5700 Fax +1 212 398 0267 Email jgluck@cbiz.com Jeff Gluck, Senior Managing Director

Also at this location: Andrew Gragnani, MHM East Region Attest Practice Leader OHIO (GMT –5hrs) CBIZ MHM Akron 4040 Embassy Parkway, Suite 100 Akron, Ohio 44333 Tel +1 330 668 6500 Fax +1 330 666 8789 Email knussbaum@cbiz.com Kevin Nussbaum, Senior Managing Director CBIZ MHM Cleveland 6050 Oak Tree Blvd. South, Suite 500 Cleveland, Ohio 44131 Tel +1 330 668 6500 Email jwalters@cbiz.com Jeff Walters, Senior Managing Director Also at this location: Dave Sibits, Sr. Vice President Strategic Development Chris Spurio, President

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OKLAHOMA (GMT –6hrs) CBIZ MHM Tulsa 7633 E. 63rd Place, Suite 300 Tulsa, Oklahoma 74133 Tel +1 918 495 1166 Fax +1 918 495 1167 Email lhopkins@cbiz.com Laurie Hopkins, Senior Managing Director PENNSYLVANIA (GMT –5hrs) CBIZ MHM Philadelphia 401 Plymouth Rd., Suite 200 Plymouth Meeting, Pennsylvania 19462 Tel +1 610 862 2249 Fax +1 610 862 2714 Email sleff@cbiz.com Steve Leff, Senior Managing Director RHODE ISLAND (GMT –5hrs) CBIZ Tofias 56 Exchange Terrace, 5th Floor Providence, Rhode Island 02903 Tel +1 401 626 3200 Fax +1 401 626 3201 Email tgallagher@cbiztofias.com Tracy Gallagher, Senior Managing Director CBIZ MHM Memphis 5100 Poplar Avenue, 30th Floor Clark Tower Memphis, Tennessee 38137 Tel +1 901 685 5575 Fax +1 901 685 5583 Email ecorrigan@cbiz.com Eustis Corrigan, Senior Managing Director

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TEXAS (GMT –6hrs) Canseco Contadores Públicos, LLC 4801 Woodway Dr, Suite 300 East Houston, Texas 77056 Tel +1 832 278 5734

+1 956 908 0034 Email cruiz@canseco-kreston.com

acanseco@canseco-kreston.com Web www.cansecoconsultores.com Celestino Ruiz Alberto Canseco GBH CPAs, PC 6002 Rogerdale Road, Suite 500 Houston, Texas 77072 Tel +1 713 482 0000 Fax +1 713 482 0099 Email dgrossman@gbhcpas.com Web www.gbhcpas.com David Grossman UTAH (GMT –7hrs) CBIZ MHM Salt Lake City 175 S. West Temple, Suite 650 Salt Lake City, Utah 84101 Tel +1 918 459 4617 Fax +1 801 364 9301 Email crood@cbiz.pm Clair Rood, Senior Managing Director URUGUAY (GMT –3hrs) MONTEVIDEO

DAMIANI Reconquista 517 5th to 8th Floors 11000 Montevideo Tel (+5982) 916 1225 Fax (+5982) 916 3053 Email info@jpdamiani.com Web www.jpdamiani.com Sr. Juan Pedro Damiani Sr. Juan Fernández Methol Additional offices: World Trade Center Free Zone

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UZBEKISTAN (GMT –5hrs) KASHTAN AO Kreston Tashkent LLC Bld.6, Istiqlol str. Tashkent Uzbekistan Tel +998 71 2334591 Fax +998 71 2334591 Email dokaudit@mail.ru Web www.kreston.uz Timur Kadirov VENEZUELA (GMT –4.5 hrs) CARACAS Brito, D’Arrigo, Martínez Kreston Ave. Ppal. Del Bosque, Torre Credicard Piso 14, Oficina 145, Chacaito Municipio Chacao, 1050 Caracas Tel/Fax +58 212 951 6917 Mob +58 414 301 0173 Email carlos.darrigo@bdmkreston.com Web www.bdmkreston.com Carlos M D’Arrigo G. PUERTO ORDAZ

Stefanelli & Asociados Av. Guayana, Torre Colón, piso 6, oficina 1. Urbanización Alta Vista Puerto Ordaz Estado Bolívar Tel +58 286 962 2958 Fax +58 286 961 8798 Email euro@stefanelli.com.ve Euro Stefanelli García

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Williams & Asociados, A.C. Nivel Mezzanina, Oficina 5-A Edifico Torre ‘El Alferez’ Carrera Guri Con Calle Aro Urbanizacion Alta Vista Puerto Ordaz Bolivar Tel +58 286 961 7156 Fax +58 286 961 9724 Email igorwilliamsdecastro@gmail.com Igor Williams De Castro VIETNAM (GMT +7hrs) HANOI Kreston VN Auditing & Consulting Level 4 – Ha Thanh Building 102 Thai Thinh - Dong Da Hanoi Tel +84 4 71 089 089 Fax +84 4 62 877 878 Email dungnh@kreston.vn Web www.kreston.vn Dung Nguyen Hoang – Managing Partner YEMEN (GMT +3hrs) SANA’A Mohamed Taha Hamood & Co. PO Box 19503, Sana’a Street address: Floor 3, Administration Office Tower, Libyan Trade Center Algiers St Sana’a Tel +967 1 448 330 Fax +967 1 448 336 Email mth@mthco.com Mohamed Al-Hashimi