Read RBIdirectory2009-cover.p65 text version

WELCOME TO THE WORLD OF RUSSELL BEDFORD INTERNATIONAL ­ a global network of independent accountancy firms, business consultants and specialist legal advisers. Our network is represented by some 200 offices in more than 70 countries in Europe, the Americas, Middle East, Africa, Indian Sub-Continent and Asia-Pacific. So wherever you are, and wherever you want to go, we are there to help you.

Russell Bedford International is a non-trading, voluntary network of independent professional services firms, registered in England as a company limited by guarantee, number 3331251. The Registered office is: Russell Bedford House, City Forum, 250 City Road, London EC1V 2QQ. Member firms contribute to the cost of managing and marketing the network and they use the Russell Bedford name under licence. All services are provided independently by member firms of Russell Bedford International, and each member is solely responsible for its work on behalf of clients. © Russell Bedford International. Printed September 2009.

CONTENTS

INTRODUCTION - English - Français - Deutsch - Español - Português AUDIT QUALITY CONTROL MANAGEMENT & CONTACTS 2 6 10 14 18 22 24

LOCATIONS:

ALBANIA ARGENTINA AUSTRALIA AUSTRIA BANGLADESH BAHRAIN BELGIUM BENIN BOLIVIA BRAZIL BRITISH VIRGIN ISLANDS BULGARIA CANADA CHILE CHINA COLOMBIA COSTA RICA CYPRUS CZECH REPUBLIC DENMARK DOMINICAN REPUBLIC ECUADOR EGYPT EL SALVADOR FINLAND FRANCE GERMANY GREECE GUATEMALA HONG KONG HUNGARY ICELAND INDIA INDONESIA IRELAND ISRAEL ITALY JAPAN JERSEY JORDAN KAZAKHSTAN HONORARY MEMBER CORRESPONDENTS USEFUL INFORMATION 26 26 26 27 27 27 27 28 28 28 30 30 30 30 31 32 32 32 33 33 33 33 34 34 34 34 35 36 36 36 36 36 37 38 38 38 39 39 39 39 40 KENYA KOREA (SOUTH) KUWAIT LEBANON LIBYA LITHUANIA LUXEMBOURG MALAYSIA MALTA MAURITIUS MEXICO NETHERLANDS NICARAGUA NIGERIA NORWAY OMAN PAKISTAN PALESTINIAN TERRITORIES PANAMA PERU PORTUGAL PUERTO RICO QATAR ROMANIA RUSSIAN FEDERATION SAUDI ARABIA SINGAPORE SOUTH AFRICA SPAIN SWEDEN SWITZERLAND THAILAND TUNISIA TURKEY UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM UNITED STATES URUGUAY UZBEKISTAN VENEZUELA 40 40 40 40 40 40 40 41 41 41 41 43 44 44 45 45 45 45 45 46 46 46 46 47 47 47 47 48 49 50 51 51 51 51 52 52 53 53 58 59 59 59 60 64

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RUSSELL BEDFORD INTERNATIONAL

TAKING YOU WHERE YOU WANT TO GO

EXPERTISE AND EXPERIENCE, RIGHT AROUND THE WORLD At Russell Bedford International, we specialise in helping companies meet the challenges that international business expansion presents. Since 1983, our worldwide network of accountancy firms has provided financial expertise and business consultancy to companies within many different markets and industries. ACHIEVING YOUR INTERNATIONAL OBJECTIVES The commercial expertise we offer is complemented by a thorough understanding of the local business environment. A process such as registering a new company may, for instance, be perfectly straightforward in one country, but complex and time consuming in another. This combination of the technical and the practical enables Russell Bedford International to help businesses move smoothly and successfully into the global marketplace.

BUSINESS WITHOUT BOUNDARIES

With member firms operating all over the world, the service we offer is truly global. But there's more to it than geography. Our members are well-established with excellent reputations, and you can be confident of exceptionally high professional standards across the world. They are also well placed to arrange introductions to other professionals whose skills and resources are complementary, such as lawyers or bankers.

Business without boundaries...

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KEY ISSUES - IT'S OUR JOB TO UNLOCK THEM Business compliance Local taxation Financial barriers to trade Local business law and practice Complex commercial environments Industrial and commercial restrictions Foreign exchange regulation. IT'S ONE TO ONE - AND THAT'S THE DIFFERENCE The Russell Bedford International approach is based on strong, professional relationships. You will have a personal adviser whose brief is to gain a clear understanding of your commercial objectives and to introduce you to a principal of the relevant firm or firms overseas. This small team will maintain close contact with you from the early planning stages right through to completion. Our member firms communicate closely, frequently and effectively, and this brings tangible benefits to clients in terms of the speed, quality and delivery of information.

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RUSSELL BEDFORD INTERNATIONAL

GIVING YOU THE GLOBAL EDGE Access to worldwide network of firms with a wealth of practical commercial experience Access to experts with the right skills, in the right place Professional, personal service based on strong and established relationships An understanding of the big picture and detailed local knowledge Rapid exchange of information Industrial specialisation Service a priority.

ALL THE EXPERTISE YOU NEED

FINANCE, TAX, AUDITS AND ACCOUNTANCY The financial expertise we offer falls into three broad areas: Financial consulting International taxation Audit and accounting. Russell Bedford International member firms can help you prepare the ground for raising capital for starting up or expanding a business, or for acquisition purposes, taking into account local sources of finance. Our firms offer specialist knowledge of the local tax regime, and its impact on any investment decision you might take. All our firms are qualified in their respective countries to carry out statutory audits and independent reports. BUSINESS CONSULTANCY WITH AN INTERNATIONAL PERSPECTIVE In the broader sense, Russell Bedford International is designed to provide businesses with a highly commercial and global perspective on the international development ideas under consideration. It encompasses feasibility studies; valuations for disposal or acquisition purposes; and advice on start-ups, re-organisations, and mergers.

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Moreover, we help turn strategy into reality, using the practical skills and experience of the individuals who belong to Russell Bedford International worldwide.

MAKING THE CONNECTION

If you would like to talk to us about how we could help in the international development of your business, we will be happy to set up an initial discussion. Simply call, e-mail or fax your local Russell Bedford International member.

All the expertise you need...

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RUSSELL BEDFORD INTERNATIONAL

NOUS VOUS ACCOMPAGNONS LÀ OÙ VOUS LE SOUHAITEZ

UN SAVOIR-FAIRE, UNE EXPÉRIENCE DANS LE MONDE ENTIER Russell Bedford International est spécialisé dans l'aide aux entreprises relevant le défi du développement international. Depuis 1983, notre réseau de cabinets d'audit et de conseil propose son expertise dans le domaine des affaires, à des entreprises agissant sur tous les secteurs d'activité économique. LA RÉALISATION DE VOS OBJECTIFS INTERNATIONAUX Notre expérience des marchés est doublée d'une compréhension des spécificités économiques, juridiques et financières locales. Simple dans un pays, la création d'une entreprise nouvelle peut s'avérer complexe et longue dans un autre. Associant la technique à la pratique, Russell Bedford International permet aux entreprises d'évoluer sans heurt et avec succès sur le marché mondial.

L'ENTREPRISE FACE À LA GLOBALISATION

Notre réseau de cabinets répartis dans le monde entier vous offre un service véritablement mondial. Mais la présence géographique seule ne suffit pas. Nos cabinets sont établis et jouissent d'une bonne réputation. Vous pouvez compter sur un niveau de

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prestations de très haute qualité. Ils sont également en mesure de vous mettre en rapport avec d'autres professionnels tels que des juristes ou des banquiers, aux compétences et aux ressources complémentaires. NOTRE RÔLE: FAIRE FACE AUX PROBLÈMES CLEFS Systèmes fiscaux locaux et transnationaux Barrières financières au commerce international Droit des affaires: particularités locales et aspects transnationaux Libre concurrence et régulation anti-concentration Barrières aux relations commerciales et industrielles Contrôle des marchés. DES RELATIONS PERSONNELLES, ÉTROITES ET SUIVIES Votre contact: un professionnel local dont le rôle est de comprendre vos objectifs en matière de développement international et de vous mettre en relation avec un ou plusieurs de nos membres à l'étranger. Cette petite équipe collaborera étroitement avec vous, de la conception à l'aboutissement de vos projets. La communication au sein de notre réseau est directe, fréquente et efficace. Cela améliore considérablement la rapidité, la qualité et la transmission de l'information.

Nous vous accompagnons là où vous le souhaitez...

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RUSSELL BEDFORD INTERNATIONAL

POUR VOUS APPORTER UNE ASSISTANCE GLOBALE, NOUS VOUS PROPOSONS: l'accès à un réseau mondial de cabinets d'audit et de conseil ayant une expérience approfondie des affaires l'accès à des experts locaux dotés des compétences nécessaires un service professionnel et personnalisé, fondé sur des liens solides et suivis la perception aiguë de l'environnement mondial et une connaissance détaillée des spécificités locales un échange rapide de l'information une expertise dans votre domaine industriel la priorité donnée au client.

TOUTE L'EXPERTISE DONT VOUS AVEZ BESOIN

FINANCES, FISCALITÉ, COMPTABILITÉ ET AUDIT L'assistance que nous offrons s'inscrit dans trois domaines: Conseil financier Fiscalité internationale Comptabilité et audit. Le réseau Russell Bedford International peut vous apporter son assistance pour lever les fonds nécessaires à la création ou au développement de votre entreprise, ou pour financer votre croissance externe. Nos cabinets mettent à votre disposition leur pratique des régimes fiscaux nationaux, avec leurs effets, notamment sur vos décisions d'investissement.

To u t e l ' e x p e r t i s e d o n t vous avez besoin...

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Tous nos membres, dans leurs pays respectifs, peuvent conduire des audits légaux ou contractuels et émettre des rapports engageant leur signature. UN CONSEIL EN MANAGEMENT DANS UNE PERSPECTIVE INTERNATIONALE Russell Bedford International est susceptible d'apporter au développement de vos affaires une expérience et une vision globale, et ce, dans une perspective internationale. Cela intègre des études de faisabilité, des évaluations dans le cadre d'opérations d'acquisition ou de cession d'entreprises, des conseils en matière de création, de fusion et de restructuration. Au-delà des analyses et des recommandations, nous vous aidons à concrétiser vos objectifs, en mettant à votre disposition le métier et l'expertise des individus qui, présents dans le monde entier, appartiennent au réseau Russell Bedford International.

CONTACTEZ-NOUS

Si vous souhaitez prendre contact avec nous pour envisager le développement international des vos affaires, vous pouvez appeler, envoyer un fax ou un email à notre siège social ou à notre représentant local.

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RUSSELL BEDFORD INTERNATIONAL

WIR MACHEN IHREM UNTERNEHMEN BEINE

FACHKUNDIGE BERATUNG DURCH ERFAHRENE MITARBEITER Russell Bedford International hat sich darauf spezialisiert, seine Mandanten bei der Bewältigung der Aufgaben zu unterstützen, vor die die rasante Entwicklung der Wirtschaft viele Unternehmen heute stellt. Seit 1983 bietet unser dichtes Netz von Wirtschaftsprüfungs- und Steuerberatungs-gesellschaften in aller Welt Steuer- und Unternehmensberatung für Firmen in den verschiedenen Märkten und Branchen. DIE VERWIRKLICHUNG IHRER INTERNATIONALEN ZIELE Unsere Branchenerfahrung wird komplettiert durch umfassende Kenntnisse des jeweiligen lokalen Geschäftsumfelds. Verfahren wie die Eintragung einer neuen Gesellschaft können hier ein unproblematischer Vorgang sein, dort aber komplex und zeitraubend. Die Kombination technischer und praktischer Fähigkeiten ermöglicht es Russell Bedford International, seinen Partnerunternehmen auf dem globalen Markt zum Durchbruch zu verhelfen.

Wir machen ihrem unternehmen beine...

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WIRTSCHAFT OHNE FESSELN - DIE UNBEGRENZTEN MÖGLICHKEITEN

Unsere Mitglieder sind in vielen Ländern zu finden. Deshalb sind auch unsere Dienstleistungen international. Globales Handeln ist aber nicht unser einziger Pluspunkt. Unsere Mitglieder sind gut eingeführte, angesehene und erfahrene Gesellschaften, auf deren hohen Leistungsstandard man sich in jeder Beziehung verlassen kann, auch wenn es um die Herstellung von Kontakten zu andern Dienstleistern wie Anwaltskanzleien oder Banken geht. SCHWIERIGE HÜRDEN - UND WIE MAN SIE MÜHELOS NIMMT Einhaltung der handel srechtlichen Vorschriften Nationale Steuerbestimmungen Finanz- und Handelsbarrieren Ortsübliche Handelsbestimmungen und Rechtspraktiken Vielschichtiges Handelsumfeld Branchen- und Gewerbebeschränkungen Regelungen des grenzüberschreitenden Zahlungsverkehrs. MAßGESCHNEIDERTE KONZEPTE Russell Bedford International will eine verläßliche Zusammenarbeit mit den Mandanten erreichen. Wir stellen Ihnen einen persönlichen Berater zur Seite, der sich einen Überblick über die Ziele Ihres Unternehmens verschafft und Kontakte zur Geschäftsleitung unserer ausländischen Partner herstellt. Ein kleines Team begleitet Sie von der Planungsphase bis zur Realisierung Ihrer Pläne. Unsere Mitgliedsgesellschaften zeichnen sich durch intensive Kontaktpflege zu ihren Mandanten aus. Daraus ergeben sich wesentliche Vorteile für die Mandanten durch einen schnellen und zuverlässigen Informationsaustausch.

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RUSSELL BEDFORD INTERNATIONAL

Professioneller, persönlicher Service auf Grundlage einer soliden, partnerschaftlichen Beziehung Fundierte Kenntnisse über Umfeld und örtliche Gegebenheiten Rascher Informationsaustausch Spezialisierung auf die gewünschte Branche Dienstleistung hat bei uns Priorität.

WISSEN IST MACHT

FINANZEN, STEUERN, WIRTSCHAFTSPRÜFUNG UND REVISION Wir verfügen über Fachkräfte in den folgenden drei großen Bereichen: Finanzberatung Internationale Steuerberatung Wirtschaftsprüfung und Revision Unsere Mitglieder können für Sie die Weichen stellen, sei es für die Kapitalbeschaffung bei der Gründung einer Tochtergesellschaft, bei der Geschäftserweiterung oder für eine Verschmelzung selbstverständlich unter Nutzung der örtlichen Möglichkeiten. Unsere Partner kennen die jeweiligen nationalen Steuergesetze und können Sie zu deren Auswirkungen auf Ihre Investitionsentscheidungen beraten. Unsere Mitglieder verfügen über die jeweiligen höchsten nationalen Berufsqualifikationen. UNTERNEHMENSBERATUNG MIT GLOBALER PERSPEKTIVE Russell Bedford International kann durch das Denken in betriebswirtschaftlichen und globalen Zusammenhängen die Vorhaben Ihres Unternehmens beurteilen und Sie bei der Umsetzung beraten. Dazu gehören Unternehmensplanungen, Unternehmensbewertungen bei Kauf oder Verkauf, Gründung von Gesellschaften, Umstrukturierungen oder Verschmelzungen.

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Neben der Analyse von Planungen und deren Erarbeitung unterstützen wir Sie bei der Verwirklichung Ihrer Strategien. Dabei setzt Russell Bedford International auf die Kenntnisse, Fähigkeiten und Erfahrungen der Mitarbeiter seiner weltweiten Mitglieder.

IHRE KONTAKTADRESSE

Sie wollen Ihr Unternehmen international ausrichten und suchen den kompetenten Gesprächspartner? Dann führen wir gern ein erstes Gespräch mit Ihnen. Vereinbaren Sie einfach einen Termin mit unserem nächstgelegenen Partner von Russell Bedford International.

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RUSSELL BEDFORD INTERNATIONAL

LE LLEVAMOS A DONDE VD. DESEE IR

PERICIA Y EXPERIENCIA POR TODO EL MUNDO En Russell Bedford International, nos especializamos en ayudar a las empresas a superar los obstáculos que presenta la expansión empresarial internacional. Desde 1983, nuestra red de entidades de contabilidad y auditoría, establecidas por todo el mundo, ofrece técnicas financieras y asesoramiento comercial a empresas comprendidas dentro de un ámbito que abarca numerosos y diferentes mercados e industrias. LOGRAR SUS OBJETIVOS INTERNACIONALES Las técnicas comerciales que ofrecemos se complementan con un profundo entendimiento del entorno empresarial local. Un proceso como el que supone constituir una nueva sociedad puede ser sumamente sencillo en un país, pero muy complejo y largo en otro. Esta combinación de lo técnico y lo práctico permite a Russell Bedford International ayudar a las empresas a introducirse fácilmente y con éxito en el mercado global.

EMPRESAS SIN FRONTERAS

Con entidades asociadas que funcionan en todo el mundo, el servicio que ofrecemos es realmente global, pero hay algo más que

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la mera cuestión geográfica. Nuestros socios están arraigados y gozan de excelente renombre, por lo que Vd. puede confiar en niveles profesionales extraordinariamente altos en todo el mundo. Además, están bien situados para ponerle en contacto con otros profesionales con competencias y recursos complementarios, tales como abogados o banqueros. CUESTIONES CLAVE - ES NUESTRA LABOR RESOLVERLAS Cumplimiento de las normas mercantiles Tributación nacional Barreras financieras al comercio Legislación y prácticas mercantiles locales Entornos comerciales complejos Restricciones a la industria y el comercio Control de cambios. CONTACTO DIRECTO Y PERSONAL - HE AQUÍ LA DIFERENCIA El enfoque de Russell Bedford International se basa en relaciones firmes y profesionales. Vd. contará con un asesor personal que, a partir de una clara comprensión de sus objetivos comerciales, le presentará a los expertos de la entidad o entidades extranjeras que lo ayudarán a cumplir con sus metas. Este pequeño equipo mantendrá un estrecho contacto con Vd. desde las fases iniciales de la planificación hasta la plena ejecución de la operación. Nuestras entidades asociadas se comunican con mucha frecuencia de manera estrecha y eficaz, lo cual reporta beneficios tangibles a los clientes en lo que se refiere a rapidez, calidad y suministro de información.

Empresas sin fronteras...

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RUSSELL BEDFORD INTERNATIONAL

BRINDAMOS UNA VENTAJA GLOBAL Acceso a una red mundial de entidades de contabilidad y auditoría con amplia experiencia práctica y comercial Acceso a expertos con técnicas y conocimientos apropiados y ubicados en el lugar adecuado Servicio personal y profesional basado en relaciones firmes y bien establecidas Entendimiento del panorama general y un conocimiento detallado a nivel local Rápido intercambio de información Especialización industrial Servicio al cliente: nuestra prioridad.

A SU ALCANCE TODA LA PERICIA Y LAS TÉCNICAS QUE VD. PRECISA

FINANCIACIÓN, TRIBUTACIÓN, AUDITORÍA Y CONTABILIDAD Las técnicas financieras que ofrecemos abarcan tres amplios sectores: Asesoramiento financiero Tributación internacional Auditoría y contabilidad. Las entidades asociadas de Russell Bedford International pueden ayudarle a preparar los cimientos para obtener capital a fin de constituir, ampliar o adquirir una sociedad, teniendo en cuenta las fuentes locales de financiación. Nuestras firmas ofrecen conocimientos especializados del régimen tributario local, y su impacto sobre cualquier decisión de invertir que Vd. adopte. Todas nuestras entidades están autorizadas en sus países respectivos para llevar a cabo auditorías oficiales y presentar informes independientes.

Le llevamos a d o n d e v d . d e s e e i r. . .

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ASESORAMIENTO EMPRESARIAL CON UNA PERSPECTIVA INTERNACIONAL En el sentido más amplio, Russell Bedford International ha sido concebida para brindar a las empresas una perspectiva sumamente comercial y global sobre las ideas de desarrollo internacional que se examinen. Abarca estudios de viabilidad; evaluaciones a efectos de traspasos o adquisiciones; y asesoramiento sobre puesta en funcionamiento, reorganizaciones y fusiones. Además de analizar y recomendar soluciones, ayudamos a convertir la estrategia en realidad, empleando los conocimientos prácticos y la experiencia de los individuos que pertenecen a Russell Bedford International en todo el mundo.

PÓNGASE EN CONTACTO CON NOSOTROS

Si Vd. desea saber como le podemos ayudar a desarrollar su negocio internacionalmente, póngase en contacto con nosotros y estaremos encantados de analizar las necesidades de su empresa sin compromiso. Para concertar una cita, simplemente llame por teléfono, o envíe un e-mail o un fax al miembro más cercano de Russell Bedford International.

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RUSSELL BEDFORD INTERNATIONAL

LEVANDO-O ONDE VOCÊ DESEJA IR

KNOW-HOW E EXPERIÊNCIA NO MUNDO TODO Na Russell Bedford International, nos especializamos em ajudar empresas a cumprirem os desafios apresentados pela expansão de seus negócios internacionais. Desde 1983, a nossa rede de firmas de contabilidade espalhadas pelo mundo todo têm fornecido conhecimento especializado na área financeira e de consultoria de gestão para empresas em diversos mercados e ramos de atividade. ALCANÇANDO SEUS OBJETIVOS INTERNACIONAIS O know-how empresarial que oferecemos é complementado por um conhecimento profundo do ambiente de negócios local. O registro de uma nova empresa, por exemplo, pode ser perfeitamente simples e direto em um país, enquanto que complexo e demorado em outro. Essa combinação de aspectos técnicos e práticos permite à Russell Bedford International auxiliar empresas a iniciar sua participação num mercado global de forma suave e bem-sucedida.

NEGÓCIOS SEM FRONTEIRAS

Com escritórios operando em todo o mundo, os serviços que oferecemos são verdadeiramente globais. Essa cobertura é mais do que simples geografia.

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Nossos escritórios são representados por firmas bem estabelecidas, de excelente reputação, confiáveis, nas quais os mais altos padrões profissionais em todo o mundo podem ser encontrados. Acesso a profissionais de outras áreas de especialização, e recursos adicionais, como advogados e instituições financeiras também podem ser propiciados através de nossos escritórios. PROBLEMAS-CHAVE - CABE A NÓS RESOLVÊ-LOS Obrigações societárias Tributação local Barreiras financeiras alfandegárias Legislação e práticas trabalhistas Ambientes comerciais complexos Barreiras industriais e comerciais Regulamentações cambiais. TRATAMENTO PERSONALIZADO - ESTA É A DIFERENÇA A filosofia de trabalho da Russell Bedford International baseia-se em relacionamentos profissionais sólidos. Através de um consultor pessoal, cujo objetivo será compreender claramente os seus objetivos comerciais, você será indicado a um diretor da firma ou firmas em questão, no país de objetivo. Esta equipe restrita e seleta manterá contato próximo com você desde os estágios iniciais de planejamento até a conclusão do projeto. As nossas firmas associadas mantêm comunicação freqüente, eficaz, o que traz benefícios tangíveis aos clientes em termos de rapidez, qualidade e disponibilização de informação.

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RUSSELL BEDFORD INTERNATIONAL

O MELHOR DO MERCADO MUNDIAL Acesso a uma rede mundial de firmas de auditoria e consultoria, com uma grande experiência prática de negócios Acesso a especialistas com as habilidades certas, no lugar certo Serviço profissional e personalizado baseado em relações sólidas e bem estabelecidas Entendimento, ao mesmo tempo, global e detalhado do mercado local Trocas rápidas de informações Especialização por ramos de atividade Prioridade dada à prestação de serviços.

TODO O KNOW-HOW QUE VOCÊ PRECISA

FINANÇAS, TRIBUTOS, AUDITORIA E CONTABILIDADE Os conhecimentos que oferecemos em três grandes áreas: Consultoria financeira Tributação internacional Auditoria e contabilidade. As firmas de Russell Bedford International podem ajudá-lo a preparar sua empresa para obtenção de capital para iniciar ou expandir negócios, ou para fins de aquisições, levando em conta as peculiaridades locais de financiamento. Nossas firmas oferecem conhecimento especializado sobre os regimes de tributação local e possíveis impactos sobre decisões de investimento a serem tomadas. Todas as nossas firmas são qualificadas em seus respectivos países para efetuar auditorias no âmbito legal e relatórios independentes.

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CONSULTORIA DE NEGÓCIOS COM UMA PERSPECTIVA INTERNACIONAL Em um sentido mais amplo, Russell Bedford International busca fornecer a seus clientes uma perspectiva global e voltada para os objetivos do negócio quanto às possibilidades de desenvolvimento internacional. A formação dessa perspectiva abrange estudos de viabilidade, avaliações para fins de venda ou aquisição de ativos, assessoria inicial, reorganizações societárias e fusões. Além de análise e recomendação de soluções, ajudamos a transformar estratégias em realidades, usando os conhecimentos práticos e experiência dos indivíduos que trabalham para a Russell Bedford International em todo o mundo.

ESTABELECENDO CONEXÕES

Se você quer falar conosco sobre como poderíamos ajudar no desenvolvimento internacional de seus negócios, teremos máximo prazer em iniciar conversações. Ligue, envie um e-mail ou fax para o escritório local de Russell Bedford International.

Levando-o onde v o c ê d e s e j a i r. . .

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AUDIT QUALITY CONTROL

QUALITY, INTEGRITY AND INDEPENDENCE

OUR MINIMUM STANDARDS FOR TRANSNATIONAL AUDITS

As a global audit network, Russell Bedford International is totally committed to quality, integrity and independence. Following several years of dedicated effort and significant financial investment, we have successfully developed and implemented a globally-coordinated system for monitoring the audit quality control standards of our member firms. We have policies and procedures, backed by rules and bye-laws, that require member firms conducting transnational audits to: maintain appropriate quality control standards in accordance with International Standards on Quality Control, issued by the International Auditing and Assurance Standards Board (IAASB), in addition to relevant national quality control standards; participate in the network's audit quality control review programme; have policies and methodologies for the conduct of audits that are based, to the extent practicable, on International Standards on Auditing; and have policies and methodologies in place that, as a minimum, conform to the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants and national codes of ethics. In accordance with the IFAC Code of Ethics, member firms are required to use their best endeavours to ensure that they are independent of the financial statement audit clients of other members. The network maintains a register of transnational audit clients in order to facilitate the independence checking process.

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IFAC FORUM OF FIRMS

In January 2008, having confirmed the successful implementation of the network's globally-coordinated quality control system, Russell Bedford International was named among the first 17 full members of the IFAC Forum of Firms. The Forum is an association of international audit networks, and its goal is to promote consistent and high quality standards of financial reporting and auditing practices worldwide. As a full member of the Forum, Russell Bedford International is entitled to indicate Forum membership on its letterhead and promotional materials. In addition, selected member firms of Russell Bedford International - mainly those that conduct transnational audits - have been granted approval to indicate that they are members of Russell Bedford International and that their network is a member of the Forum. To achieve such approval, firms are required to comply with the network's policies and procedures on audit quality control and independence, including the requirement to participate in the network's audit quality control review programme. Approved transnational audit firms (as at August 2009) are designated in the Locations section of this Directory by the following symbol:

Further firms will gain approved status in 2009/10, upon completion of the current year's quality control review process.

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MANAGEMENT & CONTACTS

INTERNATIONAL BOARD OF MANAGEMENT

Geoffrey Goodyear (Chairman) United Kingdom Jorge Jiménez Barbara Kogen Didier Langmantil Abir Raveh Peter Stefanou Carlos Tortelli John Van Dieren Hans de Wilde

As at 31 August 2009

Mexico United States France Israel United States Brazil Australia Netherlands

CENTRAL OFFICE

RUSSELL BEDFORD INTERNATIONAL Russell Bedford House 250 City Road London EC1V 2QQ United Kingdom Telephone: Fax: Marketing E-mail: Admin E-mail: Main Website: Global Intranet: Geoffrey Goodyear Kempton Bedell-Harper Clara Zamarro Katharine LeBihan +44 (0) 20 7410 0339 +44 (0) 20 7549 2337 [email protected] [email protected] www.RussellBedford.com www.RussellBedford.net Chairman Marketing Director Marketing Assistant Administrator & Company Secretary

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INTERNATIONAL TAX GROUP

Geoffrey Goodyear [email protected]

TRANSNATIONAL AUDIT GROUP

Peter Stefanou [email protected]

FAMILY BUSINESS CONSULTING GROUP

William (Bill) F. Rucci, Jr [email protected]

TAX SERVICES GROUP

Barbara Kogen [email protected]

PRIVATE EQUITY ADVISORY GROUP

Didier Langmantil [email protected]

SEC PRACTICE GROUP

Michael C. Berg [email protected]

IBERO-AMERICAN COMMITTEE

Eloy Zambrano [email protected]

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LOCATIONS

ALBANIA

See Correspondents.

AUSTRALIA

BRISBANE HOGG LAWSON Chartered Accountants Business Advisers Level 19, 141 Queen Street Brisbane, Queensland 4000, Australia Postal Address: P.O. Box 12165, George Street, Brisbane, QLD 4003, Australia T: +61 7 3220 2244 F: +61 7 3220 2155 E: [email protected] W: www.hogglawson.com.au Rod Allan (Audit) [email protected] John Statham (Tax) [email protected] Alex Steele (Tax) [email protected] MELBOURNE SAWARD DAWSON Chartered Accountants 20 Albert Street, Blackburn, Victoria 3130 Australia Postal Address: P.O. Box 256 Blackburn, Victoria 3130 Australia T: +61 3 9894 2500 F: +61 3 9894 1622 E: [email protected] W: www.youraccountant.com.au Bruce Saward (Tax & Consulting) [email protected] Cliff Dawson (Tax & Consulting) [email protected] Peter Shields (Audit) [email protected] Tim Flowers (Audit) [email protected] Melbourne CBD Branch Office: Level 10, 350 Queen Street Melbourne, Victoria 3000 Australia

ARGENTINA

BUENOS AIRES DANIEL INTILE & ASOCIADOS RUSSELL BEDFORD ARGENTINA Consultoría ­ Outsourcing Lima 287, 5° piso, `A' C1073AAE - Buenos Aires, Argentina T/F: +54 11 4381 0220 E: [email protected] W: www.intileasoc.com.ar Daniel Intile [email protected] Adolfo Tombolini [email protected] MARINOZZI-MAZZITELLI & ASOCIADOS RUSSELL BEDFORD ARGENTINA Auditoría - Consultoría Tucuman 811, 3° piso C1049AAQ - Buenos Aires, Argentina T: +54 11 4328 5432 / 4328 5679 F: +54 11 4322 3204 E: [email protected] W: www.mmasoc.com Esteban Mazzitelli Juan Bettinelli [email protected] Daniel Ryba [email protected] MAR DEL PLATA DANIEL INTILE & ASOCIADOS RUSSELL BEDFORD ARGENTINA Consultoría ­ Outsourcing Alvarado 2815, 6° piso Pcia. Buenos Aires B7602HHE - Mar del Plata, Argentina T/F: +54 223 496 3978 / 223 493 5889 Miguel Urrutia [email protected]

26

Approved transnational audit firm. See pages 22-23.

AUSTRIA

PERTH STANTONS INTERNATIONAL Accountants and Consultants Level 1 1 Havelock Street West Perth 6005, Western Australia Postal Address: P.O. Box 1908 West Perth, WA 6872, Australia T: +61 8 9481 3188 F: +61 8 9321 1204 E: [email protected] W: www.stantons.com.au John Van Dieren (Audit & Corporate) [email protected] Keith Lingard (International Projects) [email protected] Julian Kovacs (Tax) [email protected] Offices in Darwin (NT) and Canberra (ACT). VIENNA REVISIONSTREUHAND Wirtschaftsprüfungs- und Steuerberatungsgesellschaft Margaretenstraße 78 A-1050 Vienna, Austria T: +43 1 586 55 61-0 F: +43 1 586 55 61-50 Mag. Johann Pokorny, LLM (Int. Tax Law) [email protected] Univ. Doz. Mag. Mag. Dr. Dr. Wolfgang A. Wiesner, PhD [email protected] Franz Schwarzinger [email protected]

BANGLADESH

See Correspondents.

SYDNEY GOULD RALPH RUSSELL BEDFORD - NSW Chartered Accountants Level 42, Suncorp Place, 259 George Street Sydney, NSW 2000, Australia T: +61 2 9032 3000 F: +61 2 9032 3088 E: [email protected] W: www.gouldralph.com.au Greg Ralph [email protected] Malcolm Beard [email protected] Gaibrielle Cleary (Tax) g[email protected]

BAHRAIN

Associated office. Contact Russell Bedford International, London.

BELGIUM

ANTWERP BONNÉ & RAEIJMAEKERS Bedrijfadministraties ­ Belastingadviseurs ­ Juristen De Caterslei 5 B-2930 Brasschaat, Belgium T: +32 3 605 36 78 F: +32 3 605 32 48 E: [email protected] W: www.bnr.eu Jan Bonné Ad Raeijmaekers Branch Office: Kapelsesteenweg 292 B-2930 Brasschaat, Belgium

Approved transnational audit firm. See pages 22-23.

27

LOCATIONS

BELGIUM (CONTD.)

ANTWERP WOUTERS, VAN MERODE & CO. B.V.B.A. Bedrijfsrevisoren Herentalsebaan, 645 B4 B-2160 Wommelgem, Belgium T: +32 3 355 50 90 F: +32 3 355 50 99 E: [email protected] W: www.wouters-vanmerode.be Dirk Wouters [email protected] Joris Van Merode [email protected]

BOLIVIAL

LA PAZ QUINTEROS, RUSSELL BEDFORD LLP Av. 6 de Agosto 2455 Edificio Hilda, Piso 10º La Paz, Bolivia Postal Address: P.O. Box 14674, La Paz, Bolivia T: +591 2 244 3830 / 3849 F: +591 2 244 4010 E: [email protected] Tito Ángel Quinteros Cortez SANTA CRUZ QUINTEROS, RUSSELL BEDFORD LLP Condominio Villa Magna, Lado Este Equipetrol Norte Santa Cruz, Bolivia T: +591 3 345 1408 F: +591 3 345 6586 E: [email protected] Claudia Mariana Demattei

BENIN

COTONOU MBO AUDIT CONSULTANT SARL Carré 4118AG Akpakpa Gbedjewin, Cotonou Republic of Benin T: +229 213 77336 / 900 22577 F: +229 213 77336 E: [email protected] Olu Ogunlela Head office in Lagos (Nigeria).

BRAZIL

CURITIBA (Head Office) RUSSELL BEDFORD BRASIL AUDITORES INDEPENDENTES Auditors Rua Mateus Leme, 2004 - terreo Centro Cívico CEP 80530-010 Curitiba PR, Brazil T: +55 41 3350 6013 F: +55 41 3350 6101 E: [email protected] W: www.rbai.com.br Carlos Tortelli [email protected] Pedro Nunes de Gouveia [email protected] Jacó Moacir Schreiner Maran Paulo Sérgio da Silva

28

Approved transnational audit firm. See pages 22-23.

BRAZIL

CONSULT CONSULTORIA EMPRESARIAL Consultoria Fiscal e de Gestão / Tax and Management Consultants Rua Mateus Leme, 2004 1º andar Centro Cívico CEP 80530-010 Curitiba PR, Brazil T: +55 41 3350 6030 F: +55 41 3350 6102 E: [email protected] W: www.consult.com.br Jacó Moacir Schreiner Maran [email protected] Carlos Tortelli [email protected] Ademar Cardec Seccatto [email protected] Marcos Alcídio de Chaves [email protected] Jerônimo Mendes [email protected] MARAN, GEHLEN & ADVOGADOS ASSOCIADOS Advocacia Empresarial / Legal Services Rua Mateus Leme, 2004 - 2º andar Centro Cívico CEP 80530-010 Curitiba PR, Brazil T: +55 41 3350 6011 F: +55 41 3350 6100 E: [email protected] W: www.marangehlen.adv.br Valmir Schreiner Maran [email protected] Júlio Assis Gehlen [email protected] Anders Frank Schattemberg Darcy Zanghelini, Jr. João Alci de Oliveira Padilha Tetsuya Tokairin, Jr. Eduardo Bastos de Barros

L

CASCAVEL (Branch Office) CONSULT CONSULTORIA EMPRESARIAL Rua Paraná, 2361 - 8º andar Cj B Centro CEP 85812-011 Cascavel PR, Brazil T: +55 45 3220 48 00 F: +55 45 3220 48 18 Carlos Tortelli [email protected] José Edson Ramiro [email protected] RIO DE JANEIRO (Branch Office) ANALYSIS CONSULT CONSULTORES EMPRESARIAIS Rua do Mercado, 11 - 23º andar Pça XV de Novembro - Centro CEP 20010-120 Rio de Janeiro RJ, Brazil T: +55 21 3852 1656 F: +55 21 3852 1656 Walter Carlos Conceição [email protected] Célio Martins Coutinho SÃO PAULO (Branch Office) CONSULT CONSULTORIA EMPRESARIAL Rua Libero Badaro 425, 18º andar Centro CEP 01009-905 São Paulo SP, Brazil T/F: +55 11 3291 5151 Carlos Tortelli [email protected]

Approved transnational audit firm. See pages 22-23.

29

LOCATIONS

BRITISH VIRGIN ISLANDS

See Correspondents.

CANADA

TORONTO KESTENBERG · RABINOWICZ · PARTNERS LLP Chartered Accountants 2797 John Street, Markham Ontario L3R 2Y8, Canada T: +1 905 946 1300 F: +1 905 946 9797 E: [email protected] W: www.krp.ca Harris Kligman [email protected] Ralph Rabinowicz [email protected] Marshall Egelnick [email protected] Hartley Cohen [email protected] Larry Stockhamer [email protected] Vazken Izakel [email protected] George Grignano [email protected] Jie (Jenny) Lian [email protected] Harvey Kestenberg [email protected]

BULGARIA

SOFIA REX CONSULTING LTD Legal, financial & accounting services 99 Knyaz Boris 1st Street 1301 Sofia, Bulgaria T: +359 2 981 11 07 / 981 07 77 F: +359 2 981 1672 E: [email protected] W: www.rexconsulting.com Ventsislav Vassilev [email protected] Yulia Peeva [email protected] VARNA REX CONSULTING VARNA LTD 128 Osmi Primorski Polk Blvd 9000 Varna, Bulgaria T: +359 52 301 931 / 301 937 F: +359 52 301 939 E: [email protected] Boris Vassilev [email protected] PLOVDIV REX CONSULTING PLOVDIV LTD 1 Evlogi Georgiev Street Office 8-10 4000 Plovdiv, Bulgaria T: +359 32 630 326 F: +359 32 630 316 E: [email protected] Rossitza Tzvetkova [email protected]

CHILE

SANTIAGO RUSSELL BEDFORD CHILE Auditores Financieros y Asesores Empresariales Calle Rosal 331, piso 4 Santiago Centro, Chile T: +56 2 633 0133 F: +56 2 633 0133 E: [email protected] W: www.russellbedford.cl Miguel Pavez B. [email protected] Eledinda A. Ramírez M. [email protected] Claudia Cornejo M. [email protected]

30

Approved transnational audit firm. See pages 22-23.

CHINA

BEIJING HUA-ANDER Certified Public Accountants Fifth Floor, Kunsha Centre, Tower A 16 Xinyuanli, Chaoyang District Beijing 100027 People's Republic of China T: +86 10 8468 2688 F: +86 10 8468 2988 E: [email protected] W: www.huaander.com Guoqi WANG [email protected] Judy REN Romona ZHAO Theresa LIU Branch Office in Shanghai: 6A, East Hope Plaza 1777 Century Avenue Pudong New District Shanghai 200122 People's Republic of China T: +86 21 5820 8055 / 7012 / 7022 / 7032 F: +86 21 5820 8599 E: [email protected] James CHANG [email protected]

CHINA

HONG KONG RUSSELL BEDFORD HONG KONG Tax, Accounting & Business Advisory Services JAMES NGAI & PARTNERS CPA LIMITED Audit Practice Room 1708, Dominion Centre 43 - 49 Queen's Road East Wanchai, Hong Kong T +852 2851 0260 F: +852 2543 3343 E: [email protected] W: www.russellbedford.com.hk WAN Yuen Ho [email protected] James NGAI [email protected] Jimmy CHUNG [email protected] GUANGZHOU RUSSELL BEDFORD GUANGZHOU LIMITED Tax, Accounting & Business Advisory Services Room 2411, Metro Plaza 183 Tian He Bei Road Guangzhou 510075 People's Republic of China T: +86 20 8755 3908 F: +86 20 8755 3608 James NGAI [email protected] Branch Office in Shanghai: Suite 12, 40th Floor Nan Zheng Building 580 Nan Jing West Road Shanghai 200041 People's Republic of China T: +86 21 5228 9913 F: +86 21 5228 9963 James NGAI [email protected]

Approved transnational audit firm. See pages 22-23.

31

LOCATIONS

COLOMBIA

BOGOTÁ RUSSELL BEDFORD COLOMBIA S.A. Auditores y Asesores en Impuestos Avenida 19, 118-30, Oficina 508 Bogotá, Colombia T: +57 1 6293891 F: +57 1 6297904 E: [email protected] W: www.russellbedford.com.co Luis Carlos Robayo [email protected] Pablo Pinzón Martínez [email protected] Jose Luis Salgado [email protected]

CYPRUS

LIMASSOL P.G. ECONOMIDES & CO LIMITED Chartered Certified Accountants 319, 28th October Street 3105 Limassol, Cyprus Postal Address: P.O. Box 53117 3300 Limassol, Cyprus T: +357 25 559 000 F: +357 25 559 001 E: [email protected] W: www.pgeconomides.com Peter G. Economides, FCCA [email protected] Panicos Florides, FCCA [email protected] Andreas Raftis, FCCA [email protected] TOTALSERVE MANAGEMENT LTD Totalserve House 17 Gr. Xenopoulou Street 3106 Limassol, Cyprus Postal Address: P.O. Box 54425 3724 Limassol, Cyprus T: +357 2586 6000 F: +357 2586 6001 E: [email protected] W: www.totalservecy.com Peter G. Economides, FCCA [email protected] Eleana Economides, LLB, MSc [email protected] Offices in Athens and Thessaloniki (Greece). Office in Tortola (BVI) See Correspondents.

COSTA RICA

SAN JOSÉ RUSSELL BEDFORD COSTA RICA ABBQ CONSULTORES, S.A. Plaza Mayor, Segunda Etapa, 75 oeste Rohrmoser San José, Costa Rica Postal Address: Apartado Postal 200-1017 San José, Costa Rica T: +506 252 00201 / 252 00212 F: +506 229 65055 E: [email protected] W: www.abbq.com Fernando Sánchez Castillo [email protected] Richard Espinoza Espinoza [email protected]

32

Approved transnational audit firm. See pages 22-23.

CZECH REPUBLIC

PRAGUE EURO-TREND, S.R.O. Tax Advisors / Asset Appraisers EURO-TREND AUDIT, A.S. Auditors, Accountants & Corporate Consultants Senovázné nám. 23 110 00 Prague 1 Czech Republic T: +420 222 244 511 / 222 244 512 F: +420 224 234 288 E: [email protected] W: www.eurotrend.cz Jirí Nekovár [email protected] Václav Oklestek [email protected] Petr Rynes [email protected]

DOMINICAN REPUBLIC

See Correspondents.

ECUADOR

QUITO PINTO & GARCÉS ASOCIADOS CÍA. LTDA. RUSSELL BEDFORD ECUADOR Asesores Empresariales Av. República Oe3-30 y Ulloa Edificio Pinto Holding Quito, Ecuador T: +593 2 2923 304 / 2922 885 / 2434 889 / 3317 794 F: +593 2 3317 754 E: [email protected] Ramiro Pinto [email protected] Renato Coronel [email protected] Iván Lara [email protected] GUAYAQUIL PINTO & GARCÉS ASOCIADOS CÍA. LTDA. RUSSELL BEDFORD ECUADOR Asesores Empresariales C.C. Plaza Quil, Local No. 6 Av. Plaza Dañin y Boloña Guayaquil, Ecuador T: +593 4 2296531 / 2296533 F: +593 4 2282530 Ramiro Pinto [email protected]

DENMARK

COPENHAGEN ANKJÆR-JENSEN & PARTNERE I/S Statsautoriserede Revisorer Strandboulevarden 89, 3 2100 Copenhagen Ø, Denmark T: +45 7023 0410 F: +45 7023 0420 E: [email protected] W: www.a-j.dk Michael Ankjær-Jensen [email protected] Kim Hersland [email protected] Michael Brink Larsen [email protected]

Approved transnational audit firm. See pages 22-23.

33

LOCATIONS

EGYPT

CAIRO SHERIF DABBOUS Assurance & Financial Consultancy 3, Mamar Behler St., Down Town, Cairo, Egypt T: +202 23951133 / 23934226 / 23934213 F: +202 23922141 E: [email protected] W: www.sherifdabbous.com Sherif Mansour Dabbous [email protected] Amira Thabet [email protected] Karim Dabbous [email protected] Offices also at: 6, Shawarby St., Down Town, Cairo, Egypt T/F +202 23930059 / 23950011

FINLAND

HELSINKI WABUCO OY Accountants Itämerenkatu 1 (Dimensio) 00180 Helsinki Finland T: +358 9 6844 950 F: +358 9 6844 9585 E: [email protected] W: www.wabuco.fi Thomas Wahlström [email protected] Ilkka Pesonen [email protected] TRUEDOT OY Registered Auditors Henry Fordinkatu 5 K 00150 Helsinki Finland T: +358 40 56 47 990 F: +358 9 3231 880 E: [email protected] Riku Kärnä [email protected]

EL SALVADOR

SAN SALVADOR FERNÁNDEZ Y FERNÁNDEZ ASOCIADOS Auditores ­ Consultores Final 57 Avenida Sur 167 (entrada sobre Alameda Roosevelt) San Salvador, El Salvador Postal Address: P.O. Box 02-5364 c/o VIPSAL 644 Miami, FL 33102-5364, USA T: +503 2223 0140 / 0288 / 0679 / 5058 F: +503 2223 4884 E: [email protected] Roberto Alfredo Fernández Machuca Gerardo Augusto Galán Rodríguez

FRANCE

PARIS TRANSPARENCE / EQUATION Conseil - Audit - Expertise 38, avenue Hoche 75008 Paris, France T: +33 1 58 36 50 00 F: +33 1 58 36 50 05 E: [email protected] Didier Langmantil (Corporate Finance) [email protected] Catherine Postel-Ségaliny (Audit) [email protected] Claire Zuliani (Tax) [email protected]

34

Approved transnational audit firm. See pages 22-23.

GERMANY

BERLIN DOMUS AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Lentzeallee 107 14195 Berlin, Germany T: +49 30 89 78 1222 / 89 78 10 F: +49 30 82 3 2682 E: [email protected] W: www.domus-ag.net Dr. Klaus-Peter Hillebrand [email protected] Daniela Jochmann-Markus [email protected] Karl Fietzek [email protected] Thomas Winkler [email protected] Offices also in Dresden, Düsseldorf, Erfurt, Frankfurt/Oder, Hamburg, Hannover, Magdeburg, Potsdam, Prenzlau, Schwerin, Senftenberg. FRANKFURT BEEH & HAPPICH GMBH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Rennbahnstraße 72-74 60528 Frankfurt, Germany T: +49 69 976 515-0 F: +49 69 976 515-11 E: [email protected] W: www.beeh-happich.de Wolfgang Happich Johann Peter Klein [email protected]

GERMANY

HAMBURG DOBERENZ UND PARTNER Wirtschaftsprüfer ­ Steuerberater Fischertwiete 2, Chilehaus A 20095 Hamburg, Germany T: +49 40 46064-0 F: +49 40 46064-100 E: [email protected] W: www.doberenz.de Dr. Michael Doberenz (Audit) [email protected] Johannes Lorenzen (Audit) [email protected] Dr. Rolf Dröge (Audit) [email protected] Sven Rothenbacher (Tax) [email protected] Burghard Solinsky (Tax) [email protected] MUNICH HAAS BACHER SCHEUER Wirtschaftsprüfungsgesellschaft GmbH Thomas-Wimmer-Ring 3 80539 Munich, Germany Postal Address: P.O. Box 260155 80058 Munich, Germany T: +49 89 64 20 13-0 F: +49 89 64 20 13-13 E: [email protected] W: www.hbs-wp.de Wolfgang Hedel Martin Zehetmair Regine Köppel

Approved transnational audit firm. See pages 22-23.

35

LOCATIONS

GREECE

ATHENS TOTALSERVE MANAGEMENT LTD Kolonaki Square 15 Filikis Eterias 10673 Athens, Greece T: +30 210 7258534 F: +30 210 7258535 E: [email protected] W: www.totalservecy.com Peter G. Economides, FCCA [email protected] Eleana Economides, LLB, MSc [email protected] Eleni Antonopoulou [email protected] THESSALONIKI TOTALSERVE MANAGEMENT LTD 15A Alexandros Michaelides Street 54640 Thessaloniki, Greece T: +30 2310 887784 F: +30 2310 887785 E: [email protected] W: www.totalservecy.com Peter G. Economides, FCCA [email protected] Eleana Economides, LLB, MSc [email protected] Eleni Antonopoulou [email protected] Head office in Limassol (Cyprus). Office in Tortola (BVI) See Correspondents.

GUATEMALA

GUATEMALA CITY RUSSELL BEDFORD GUATEMALA GARCIA SIERRA Y ASOCIADOS Contadores Públicos y Auditores 13 Calle 3-40, Zona 10 Edificio Atlantis, 12° Nivel, Oficina 1201 Guatemala City, C.A. 01010, Guatemala T: +502 2363 2957 / 66 / 67 F: +502 2363 2975 E garc[email protected] W: www.russellbedford.com.gt Oscar Ernesto García Sierra [email protected] Wendy Janeth García Miranda [email protected]

HONG KONG

See China.

HUNGARY

See Correspondents.

ICELAND

See Correspondents.

36

Approved transnational audit firm. See pages 22-23.

INDIA

SHARP & TANNAN GROUP MUMBAI SHARP & TANNAN Chartered Accountants 2nd Floor, Ravindra Annexe Dinshaw Vachha Road 194 Churchgate Reclamation Mumbai 400 020, India T: +91 22 6633 8343 / 6633 8347 / 2204 7722 F: +91 22 6633 8352 E: [email protected] W: www.sharp-tannan.com Farook M. Kobla [email protected] Shreedhar T. Kunte [email protected] Milind P. Phadke [email protected] Ramnath D. Kare Ashwin B. Chopra Edwin P. Augustine Raghunath P. Acharya P.S.K. Menon Firdosh D. Buchia SHARP & TANNAN ASSOCIATES Management Services 87 Nariman Bhavan 227 Nariman Point Mumbai 400021, India T: +91 22 2202 2224 / 8857 F: + 91 22 2202 3856 E: [email protected] W: www.sharp-tannan.com Rajesh Varma [email protected] T.A. Khot Vishwajit Ajgaonkar Pramod Bhise Dhiren Rambhia Hemal Modi Sapan Gandhi NEW DELHI SHARP & TANNAN Chartered Accountants Delhi Stock Exchange Building 3/1 Asaf Ali Road New Delhi 110 002, India T: +91 11 2327 9809 / 2326 3324 F: +91 11 2326 4419 E: [email protected] W: www.sharp-tannan.com Rajkumar Khullar Pavan K. Aggarwal CHENNAI SHARP & TANNAN Chartered Accountants Parsn Manere, A-Wing 3rd Floor, 602 Anna Salai Chennai 600 006, India T: +91 44 2827 4368 / 2822 9534 / 2822 8386 F: +91 44 2826 6858 E: [email protected] E: [email protected] W: www.sharp-tannan.com Farook M. Kobla Shreedhar T. Kunte [email protected] Milind P. Phadke L. Vaidyanathan [email protected] Mrs. V.R. Lalitha V. Vishwanathan

Approved transnational audit firm. See pages 22-23.

37

LOCATIONS

INDIA

GOA

(CONTD.)

IRELAND

DUBLIN COONEY CAREY Chartered Accountants, Taxation & Business Advisors The Courtyard Carmanhall Road Sandyford, Dublin 18, Ireland T: +353 1 677 9000 F: +353 1 677 9805 E: [email protected] W: www.cooneycarey.ie Anthony R. Carey (Business Advisory) [email protected] Paul Leonard (Audit) [email protected] Des McCann (Audit) [email protected] John Comerford (Tax) [email protected] Gerry Higgins (Tax) [email protected]

SHARP & TANNAN Chartered Accountants 215 Kamat Towers 9, EDC Complex Patto, Panjim, Goa 403 001, India T: +91 83 2664 4842 E: [email protected] W: www.sharp-tannan.com Jamshed K. Delvadavala [email protected] Darryl C. Frank [email protected] Shreedhar T. Kunte Milind P. Phadke Offices in Bangalore, Baroda, Hyderabad and Pune.

INDONESIA

JAKARTA MUC CONSULTING GROUP KAP SYARIEF BASIR DAN REKAN Registered Public Accountants PT. MULTI UTAMA CONSULTINDO Tax and Management Consultants PP Plaza, 3rd Floor Jl. Letjend. TB. Simatupang 57 Jakarta 13760, Indonesia T: +62 21 8403 978 / 979 / 980 F: +62 21 8403 937 E: [email protected] E: [email protected] W: www.mucglobal.com W: www.russellbedford.co.id Muhammad Razikun [email protected] Syarief Basir [email protected] Afdal Zikri Mawardi [email protected]

ISRAEL

TEL-AVIV RAVEH, RAVID & CO. Certified Public Accountants 32A Habarzel Street, 4th Floor Tel-Aviv 69710, Israel T: +972 3 7676 999 F: +972 3 7676 990 E: [email protected] W: www.raveh-ravid.co.il Abir Raveh [email protected] Itshak Ravid [email protected] Yariv Ganon (Tax) [email protected]

38

Approved transnational audit firm. See pages 22-23.

ITALY

MILAN STUDIO CORNO Aziendalisti e Commercialisti Management, Accounting & Tax Consultants Via Mameli 11 20035 Lissone Milan, Italy T: +39 039 2456792 F: +39 039 483819 E: [email protected] W: www.studiocorno.it Giacomo Corno Fabio Corno [email protected] Giorgio Corno ROME STUDIO INTERNAZIONALE Associazione Professionale tra Avvocati e Dottori Commercialisti Chartered Accountants and Lawyers Palazzo Bernini Via della Mercede 11 00187 Rome, Italy T: +39 06 692 04 91 F: +39 06 697 81 428 E: [email protected] W: www.studiointernazionale.it Maurizio Lauri [email protected] Nicola Paglietti [email protected] Fabio Lonardo [email protected] Pierumberto Spanò [email protected] Giorgio Lombardi [email protected] ROME RB AUDIT ITALIA S.R.L. Registered Auditors Viale dell'Arte, 85 00144 Rome, Italy T: +39 06 592 2642 F: +39 06 5421 8120 E: [email protected] W: www.rbiaudit.it Roberto Cadoni [email protected] Salvatore Colitta [email protected] Roberto Mallardo [email protected]

JAPAN

See Correspondents.

JERSEY

CAVERSHAM Chartered Certified Accountants Harbour Reach, P.O. Box 258 Rue de Carteret, St. Helier Jersey JE4 8TY Channel Islands T: +44 1534 874707 F: +44 1534 734703 E: [email protected] W: www.caversham.com Robert Surcouf (Tax) [email protected] Stephen Whale [email protected] James Ramsden [email protected]

JORDAN

Associated office. Contact Russell Bedford International, London.

Approved transnational audit firm. See pages 22-23.

39

LOCATIONS

KAZAKHSTAN

ALMATY BUSINESS CONSULTING Independent Auditing Company LLC 25 Valikhanova Str., of. 44 Almaty 050009 Republic of Kazakhstan T: +7 727 273 29 98 / +8 701 556 78 88 F: +7 727 273 30 01 E: [email protected] W: www.businessconsulting.kz Sholpanay Kudaibergenova [email protected] Margarita Bassabikova Gaukhar Tuimebay Zynaida Druzhinina Branch office in Aktau.

KUWAIT

See Correspondents.

LEBANON

See Correspondents.

LIBYA

Contact Russell Bedford International, London.

LITHUANIA

See Correspondents.

LUXEMBOURG

RUSSELL BEDFORD LUXEMBOURG S.A.R.L. Réviseur d'Entreprises / Registered Auditors 2, rue de l'Avenir L-1147 Luxembourg Grand Duchy of Luxembourg T: +352 22 40 81 1 F: +352 22 40 81 55 E: [email protected] W: www.fiduciaire-nationale.lu Marc Lagesse

KENYA

See Correspondents.

K0REA (SOUTH)

SEOUL CHEON JI ACCOUNTING CORPORATION 4 F., GaeNeymWonRi Bldg., 1537-1 Seocho-Dong, Seocho-Gu Seoul, 137-872, Korea T: +82 2 3700 2200 F: +82 2 508 3098 E: [email protected] W: www.cjac.net Yonghyun Hwang [email protected] Youngwoong Park [email protected] Brian Shim [email protected]

40

Approved transnational audit firm. See pages 22-23.

MALAYSIA

KUALA LUMPUR RUSSELL BEDFORD LC & COMPANY Chartered Accountants 10th Floor, Bangunan Yee Seng 15, Jalan Raja Chulan 50200 Kuala Lumpur Malaysia T: +60 3 2031 8223 F: +60 3 2031 4223 E: [email protected] W: www.russellbedford.com.my Cecil CHIN Kim Chung (Audit) [email protected] Yoshiyuki KATO (Japanese svs.) [email protected] LIM Lay Sim (Tax) [email protected] LOH Kok Leong (Transaction svs.) [email protected]

MEXICO

MEXICO CITY ­ Central Mexico RUSSELL BEDFORD MÉXICO Certified Public Accountants, Consultants & Lawyers Ejército Nacional No. 418, 5th Floor Col. Polanco 11570 Mexico City, Mexico T: +52 55 5262 4800 F: +52 55 5531 3640 E: [email protected] W: www.russellbedford.mx Jorge Jiménez [email protected] Javier Jiménez [email protected] Claudia Cantellano [email protected] Marco A. Ochoa [email protected] Fernando Alcántara [email protected] Gabriel Manrique [email protected] Jorge Trejo [email protected] José Rodríguez [email protected]mx.com.mx

MALTA

See Correspondents.

MAURITIUS

PORT LOUIS KROSS BORDER TRUST SERVICES LIMITED Cnr Desroches & St. Louis Streets Port Louis, Mauritius T: +230 203 1100 F: +230 203 1150 E: [email protected] W: www.krossborder.com Jaye C. Jingree [email protected] Georges CHUNG Tick Kan [email protected] Mow Taher [email protected]

MEXICO

CANCÚN ­ Mexican Caribbean (Branch Office) RUSSELL BEDFORD CANCÚN Certified Public Accountants, Consultants & Lawyers Centro Empresarial Cancún 77500 Cancún, Quintana Roo Mexico T/F: +52 998 176 8205 T: +52 998 112 9710 / +52 55 5454 9949 E: [email protected] W: www.russellbedford.mx Antonio Meza [email protected]

Approved transnational audit firm. See pages 22-23.

41

LOCATIONS

MEXICO

(CONTD.)

MEXICO

(CONTD.)

MÉRIDA ­ Southeast Mexico (Branch Office) RUSSELL BEDFORD MÉRIDA Certified Public Accountants, Consultants & Lawyers Calle 30 No. 91, por 17 y 19 Col. México 97125 Mérida, Yucatán Mexico T: +52 999 944 6868 F: +52 999 948 3462 E: [email protected] W: www.russellbedford.mx Eduardo Crespo [email protected] Salvador Maás [email protected] GUADALAJARA ­ West Mexico RUSSELL BEDFORD GUADALAJARA Certified Public Accountants, Consultants & Lawyers Av. Pablo Neruda No. 2733 Col. Providencia 44630 Guadalajara, Jalisco Mexico T: +52 33 3642 2003 F: +52 33 3642 5246 E: [email protected] W: www.russellbedford.mx J. Ernesto López Acosta [email protected] Andrés Verduzco Cota [email protected] Híram Briseño Hanon [email protected] Jaime Peña Guerrero [email protected] Ismael Razo Casillas [email protected]

CULIACÁN ­ West Pacific (Branch Office) RUSSELL BEDFORD CULIACÁN Certified Public Accountants, Consultants & Lawyers Obregón y Rosales 623-117 Edif. Clouthier 80000 Culiacán, Sinaloa Mexico T: +52 667 7152831 F: +52 667 7160832 E: [email protected] W: www.russellbedford.mx Francisco Javier Gaxiola Godoy [email protected]

MONTERREY ­ North Mexico RUSSELL BEDFORD MONTERREY Certified Public Accountants, Consultants & Lawyers Privada Rhin Sur No. 650 Col. Centro 64000 Monterrey, Nuevo León Mexico T: +52 81 8345 7000 F: +52 81 8345 7200 E: [email protected] W: www.russellbedford.mx Eloy Zambrano [email protected] Baldomero Riojas [email protected] Ricardo Troncoso [email protected]

42

Approved transnational audit firm. See pages 22-23.

ME

TIJUANA ­ Northwest Mexico & US Border RUSSELL BEDFORD TIJUANA Certified Public Accountants, Consultants & Lawyers Germán Gedovius 10411-201 Condominio del Parque, Zona Río 22010 Tijuana, Baja California Mexico Postal Address: P.O. Box 8876 Chula Vista, CA 91912, USA T: +52 664 684 0585 F: +52 664 684 2087 E: [email protected] W: www.russellbedford.mx Roberto Encinas [email protected] Alejandro Ríos [email protected] Alberto Durán [email protected] Jacinto Astiazarán [email protected]

ME

DOETINCHEM KAB accountants & belastingadviseurs Gildenbroederslaan 4 P.O. Box 196 7000 AD Doetinchem, Netherlands T: +31 314 37 70 00 F: +31 314 37 70 05 E: [email protected] W: www.kabaccountants.nl Henrie Ketelaar Henk G.H. te Brake Theo G.M. Gudden Arnoud A. J. Thuss

ETHERLANDS

ROTTERDAM KAB accountants & belastingadviseurs Gentseweg 10 PO Box 826 2800 AV Gouda, Netherlands T: +31 182 51 28 33 F: +31 182 52 57 56 E: [email protected] Edwin M.A.J. Kleefstra (Tax) [email protected]

NETHERLANDSYSIA

THE HAGUE KAB accountants & belastingadviseurs Charlotte van Pallandtlaan 24 2272 TR Voorburg P.O. Box 1170 2260 BD Leidschendam, Netherlands T: +31 70 3209355 F: +31 70 3202807 E: [email protected] W: www.kabaccountants.nl Michaël R. Peffer (Tax) [email protected] Erwin H.C. Toet Hans de Wilde (International) [email protected]

KAMPEN KAB accountants & belastingadviseurs Scheerling 36 PO Box 32 8260 AA Kampen, Netherlands T: +31 38 331 72 72 F: +31 38 332 07 82 E: [email protected] Ad van der Maarel

Approved transnational audit firm. See pages 22-23.

43

LOCATIONS

NETHERLANDS

(CONTD.)

NICARAGUA

See Correspondents.

TILBURG KAB accountants & belastingadviseurs Ringbaan Noord 185 PO Box 4095 5004 JB Tilburg, Netherlands T: +31 13 536 43 50 F: +31 13 536 91 46 E: [email protected] Peter H.J. van Broekhoven URK KAB accountants & belastingadviseurs Het Spijk 10 PO Box 37 8320 AA Urk, Netherlands T: +31 527 68 46 00 F: +31 527 68 51 50 E: [email protected] Ron H.H. de Rijk ARNHEM KAB accountants & belastingadviseurs Parallelweg 29 PO Box 50 6940 BB Didam, Netherlands T: +31 316 221508 F: +31 316 227830 E: [email protected] W: www.kabaccountants.nl Robert F.G. Baars Eric G.E. Raben Offices also in Emmeloord and Warnsveld.

NIGERIA

LAGOS (Head Office) MBO RUSSELL BEDFORD Chartered Accountants and Business Advisors 5, Alhaji Masha Road Surulere, Lagos, Nigeria T: +234 1 270 6460 / 271 9223 / 271 3109 / 813 2029 F: +234 1 271 3930 E: [email protected] W: www.mborbi.com Olu Ogunlela [email protected] PORT HARCOURT (Branch Office) MBO RUSSELL BEDFORD Chartered Accountants and Business Advisors Plot 219, Aba Road 1st Artillery Port Harcourt, Nigeria T: +234 8056 603297 / 4703 8732011 E: [email protected] Adebayo S. Adesanya [email protected] ILORIN (Branch Office) MBO RUSSELL BEDFORD Chartered Accountants and Business Advisors 9, Lafiagi Street Opposite Unilorin MBA School Ilorin, Kwara State, Nigeria T: +234 31 740441 / 8084 213345 E: [email protected] Oyebimpe Oyesina [email protected] Office in Cotonou (Republic of Benin).

44

Approved transnational audit firm. See pages 22-23.

NORWAY

See Correspondents. KARACHI RAHMAN SARFARAZ RAHIM IQBAL RAFIQ Chartered Accountants 180, A Block, S.M.C.H.S. Karachi 74400 Pakistan T: +92 21 34549345-9 F: +92 21 34548210 E: [email protected] Muhammad Iqbal Sumar Muhammad Rafiq Dosani Abdul Rahim Salim Bhai Muhammad Waseem KARACHI RAHMAN SARFARAZ RAHIM IQBAL RAFIQ Chartered Accountants 115 Sidco Avenue Centre Stratchen Road Karachi 74200, Pakistan T: +92 21 35210526 / 35681134 F: +92 21 35688270 E: [email protected] Sarfaraz Husain Siddiqi Abdul Moied Khan

OMAN

Associated office. Contact Russell Bedford International, London.

PAKISTAN

LAHORE RAHMAN SARFARAZ RAHIM IQBAL RAFIQ Chartered Accountants 54-P, Gulberg-II Lahore 54660, Pakistan T: +92 42 35875965 - 68 F: +92 42 35758621 E: [email protected] E: [email protected] Abdur Rahman Mir Rashid Rahman Mir Muhammad Ayub Arif Mahmud ul Hassan Branch Office: 4-B, 90-Canal Park Gulberg-II, Lahore, Pakistan T: +92 42 35753546 / 35756440 / 35757022 F: +92 42 35757335 E: [email protected] Irfan Rahman Malik

PALESTINIAN TERRITORIES

Contact Russell Bedford International, London.

PANAMA

See Correspondents.

Approved transnational audit firm. See pages 22-23.

45

LOCATIONS

PERU

LIMA RUSSELL BEDFORD PERÚ Audit · Tax · Consulting · Financial Advisory 138 José Pardo Avenue, Suite 1103 Lima 18, Peru T: +51 1 447 7398 / 447 1925 F: +51 1 241 2092 E: [email protected] Maritza Barzola [email protected] Rocío Barzola [email protected] Ana Mendez [email protected]com.pe PORTO J. MONTEIRO & ASSOCIADOS Sociedade de Revisores Oficiais de Contas, Lda. Edifício Olympus II Av. D. Afonso Henriques, 1462 4450-013 Porto Portugal T: +351 22 936 43 40 F: +351 22 936 43 49 E: [email protected] W: www.jmsroc.pt José Carlos Pinto Silva Mota [email protected]

PUERTO RICO PORTUGAL

LISBON J. MONTEIRO & ASSOCIADOS Sociedade de Revisores Oficiais de Contas, Lda. Rua Augusto Macedo, 10 C Escritório 2 1600-794 Lisbon Portugal T: +351 21 712 07 34 F: +351 21 712 07 41 E: [email protected] W: www.jmsroc.pt José Carlos Monteiro [email protected] Maria Ema Assunção Palma [email protected] Salvador Figueiredo Vás Lima SAN JUAN FPV & GALINDEZ, PSC Certified Public Accountants Urb. Pérez Morris 19 Ponce Street San Juan, Puerto Rico 00917 Postal Address: P.O. Box 364152 San Juan, PR 00936-4152 Puerto Rico T: +1 787 764 5049 / 787 725 4545 F: +1 787 764 0528 E: [email protected] W: www.fpvgalindez.com Rafael Pérez-Villarini [email protected] Julio A. Galíndez [email protected] Marcos A. Claudio [email protected]

QATAR

Associated office. Contact Russell Bedford International, London.

46

Approved transnational audit firm. See pages 22-23.

ROMANIA

BUCHAREST 3B EXPERT AUDIT SRL Auditors · Accountants · Consultants 114 Aurel Vlaicu Street Bucharest 020098 Romania T: +40 21 211 74 59 F: +40 21 211 74 69 E: [email protected] W: www.auditor.ro Octav Badiu Adriana Badiu Dan-Andrei Badiu [email protected]

SAUDI ARABIA

Associated office. Contact Russell Bedford International, London.

SINGAPORE

STEVEN TAN RUSSELL BEDFORD PAC Public Accounting Corporation SAMAS MANAGEMENT CONSULTANTS PTE LTD STEVEN TAN MANAGEMENT CONSULTANTS PTE LTD 25 International Business Park German Centre #04-22/26 Singapore 609916 T: +65 6222 7088 / 7777 F: +65 6222 0022 E: [email protected] Steven Tan [email protected] Douglas Tan [email protected] Dorothy Ho [email protected] Lynette Tan [email protected] Soo Geok Keen [email protected]

RUSSIAN FEDERATION

MOSCOW MIKHAILOV & PARTNERS Consulting Group M & P CONSULTING MIKHAILOV & CO. AUDIT M & P ATTORNEYS & LEGAL ADVISORS 2, Begovaya Street Moscow 125284 Russia T: +7 495 945 4463/64 F: +7 495 945 2706 E: [email protected] E: [email protected] W: www.mnp.ru Oleg Mikhailov [email protected] Sergey Pyankov [email protected]

Approved transnational audit firm. See pages 22-23.

47

LOCATIONS

SOUTH AFRICA

CAPE TOWN CAMERON & PRENTICE Chartered Accountants 4 Glen Roy Pinelands, 7405 Cape Town, South Africa Postal Address: Postnet Suite 52, Private Bag X21 Howard Place, 7450 Cape Town, South Africa T: +27 21 530 8444 F: +27 21 531 6600 E: [email protected] W: www.campren.co.za Antonie van der Hoek (Audit) [email protected] Christopher R. Norris (Audit/Tax) [email protected] David A. Warneke (Tax) [email protected] Peter E. Prentice (Management) [email protected] Shaun Fisher (Audit/Accounting/Tax) [email protected] Boryana Mintcheva (Audit) [email protected] JOHANNESBURG FORDHAM & OSHRY INC. Chartered Accountants (S.A.) Registered Auditors Unit A, 363 Surrey Avenue, Ferndale, Randburg, 2194 Gauteng, South Africa Postal Address: PO Box 2971, Pinegowrie, 2123 South Africa T: +27 11 7894966 F: +27 11 7878136 E: [email protected] W: www.fordosh.co.za Mark Klinkert (Audit) [email protected] Darryl Fordham (Audit) [email protected] Dave Oshry [email protected]

48

Approved transnational audit firm. See pages 22-23.

SPAIN

RUSSELL BEDFORD ESPAÑA A national network of independent audit and consulting firms with offices in key locations throughout Spain. VALENCIA (Head Office) RUSSELL BEDFORD ESPAÑA Auditores y Consultores S.L. C/ Transits, 2 - 1º B 46002 Valencia, Spain T: +34 963 106 046 F: +34 963 106 298 E: [email protected] Gabriel Martínez García [email protected] Jaime Salvador García [email protected] MADRID RUSSELL BEDFORD ESPAÑA Auditores y Consultores S.L. C/ General Oraá, 19, 1° Derecha 28006 Madrid, Spain T: +34 91 142 5371 F: +34 91 142 5372 E: [email protected] Gabriel Martínez ZARAGOZA NAVARRO Y LLIMA S.L Economistas, Auditores y Asesores Fiscales Pso. Sagasta, 45, 3º Izq. 50007 Zaragoza, Spain T: +34 976 250 015 F: +34 976 254 012 E: [email protected] W: www.navarroyllima.com Esperanza Llima ATICA A national network of independent tax and legal services firms with offices in key locations throughout Spain. VALENCIA (Head Office) MARTÍNEZ OJEDA Y ASOCIADOS, S.L. C/ Transits, 2 - 1º C, D 46002 Valencia, Spain T: +34 96 350 9353 F: +34 96 353 5269 E: [email protected] W: www.martinezyojeda.es José Manuel Ojeda López Sergio López Fornas José Luis de Tomás Isabel Bonilla MADRID MARTÍNEZ OJEDA Y ASOCIADOS, S.L. C/ General Oraá, 19, 1° Derecha 28006 Madrid, Spain T: +34 91 142 5370 F: +34 91 142 5372 E: [email protected] Gabriel Martínez BARCELONA CUSPINERA ABOGADOS C/ Córcega, 335, 3ª planta 08037 Barcelona, Spain T: +34 93 238 5731 F: +34 93 415 9698 W: www.cuspineraabogados.com Antoni Cuspinera [email protected]

Approved transnational audit firm. See pages 22-23.

49

LOCATIONS

SPAIN

(CONTD.)

SW

KARLSTAD Älvgatan 11 SE-652 25 Karlstad, Sweden T: +46 54 14 94 50 F: +46 54 15 39 50 E: [email protected] W: www.lr-revision.se Dick Zetterström PITEÅ Källbogatan 77 SE-941 36 Piteå, Sweden T: +46 911 23 21 00 F: +46 911 23 21 10 E: [email protected] W: www.lr-revision.se Thommy Isacsson SOLLENTUNA Tingsvägen 17 SE-191 61 Sollentuna, Sweden T: +46 8 96 01 95 F: +46 8 96 01 99 E: [email protected] W: www.lr-revision.se Hans Pettersson VISBY Österväg 10, Box 1046 SE-621 21 Visby, Sweden T: +46 707 34 20 21 F: +46 498 20 60 40 E: [email protected] W: www.lr-revision.se Anders Andersson

BARCELONA DESPACHO QI & CUSPI, S.L. C/ Industria, 544 08918 Badalona (Barcelona), Spain T: +34 93 460 7099 F: +34 93 310 1099 Antoni Cuspinera [email protected] Lidan Qi [email protected] ZARAGOZA NAVARRO LLIMA ABOGADOS S.L Asesores Legales y Tributarios Pso. Sagasta, 45, 4º Izq. 50007 Zaragoza, Spain T: +34 976 250 015 F: +34 976 254 012 E: [email protected] W: www.navarrollimaabogados.com Jaime J. Navarro [email protected]

SWEDEN

LR REVISION A national network of independent firms with offices in some 37 locations throughout Sweden. STOCKHOLM Luntmakargatan 52 SE-113 58 Stockholm, Sweden T: +46 8 673 60 50 F: +46 8 673 66 33 E: [email protected] W: www.lr-revision.se Olle Ericsson [email protected]

50

Approved transnational audit firm. See pages 22-23.

SWITZERLAND

GENEVA AUDICONSULT SA AUDICONSULT, RUSSELL BEDFORD (ARB) SA Société fiduciaire et de révision / Public accountants and consultants 15, rue du Cendrier, 8th Floor P.O. Box 1106 1211 Geneva 1, Switzerland T: +41 22 732 12 20 F: +41 22 738 27 22 E: [email protected] W: www.audiconsult.ch Joseph E. Riedweg [email protected] Jean-Pierre Courvoisier [email protected] ZURICH TBO TREUHAND AG TBO REVISIONS AG Steinstrasse 21 CH-8036 Zurich Switzerland T: +41 44 457 1515 F: +41 44 457 1516 E: [email protected] W: www.tbo.ch Christoph Lautenschlager [email protected] Michael Schnetzer [email protected] Marcel Strickler (Audit) [email protected]

TURKEY

ANKARA DMF SYSTEM INTERNATIONAL Independent Auditing, Consulting & Certified Public Accounting Co. Farabi Sokak 12 / 11 06680 Çankaya Ankara, Turkey T: +90 312 428 67 50 F: +90 312 428 67 53 E: [email protected] W: www.dmf.com.tr W: www.dmfsystem.eu Aslan KAYA, MSA, CPA [email protected] . Izzet BAYKARA, MBA, CPA [email protected] Mehmet ALTINDAG, CPA [email protected] ISTANBUL DMF SYSTEM INTERNATIONAL Independent Auditing, Consulting & Certified Public Accounting Co. Barbaros Bulvari 47/9 34353 Beikta Istanbul, Turkey T: +90 212 258 64 04 F: +90 212 258 64 14 E: [email protected] Aslan KAYA, MSA, CPA [email protected] KONYA DMF SYSTEM INTERNATIONAL Independent Auditing, Consulting & Certified Public Accounting Co. Beyazit Mahallesi Sultancem Caddesi A Plaza 33/203, 42040 Selçuklu Konya, Turkey T: +90 332 322 42 50 F: +90 332 322 42 70 E: [email protected] Aslan KAYA, MSA, CPA [email protected]

THAILAND

See Correspondents.

TUNISIA

See Correspondents.

Approved transnational audit firm. See pages 22-23.

51

LOCATIONS

UKRAINE

KIEV DEGRESSION GROUP LLC Auditors and Tax Advisors 10 Berezneva Str. 02160 Kiev, Ukraine T: +380 44 537 43 65 / 291 54 65 F: +380 44 291 54 65 E: [email protected] W: www.deggroup-audit.com Marina Karpenko [email protected] Andrey Goncharuk [email protected] DOBSON ANALYTIC LLC Accountants and Asset Appraisers 7 Tatarskaya Str., office 89 04107 Kiev, Ukraine T/F: +380 44 492 79 47 / 492 25 43 E: [email protected] W: www.dobson.com.ua Svetlana Slugina [email protected] Anatoly Slugin [email protected]

UNITED ARAB EMIRATES

DUBAI RUSSELL BEDFORD (DUBAI) LIMITED Level 03, Gate Village 10 P.O. Box 506789 Dubai International Financial Centre Dubai, United Arab Emirates T: +971 4 401 9670 F: +971 4 401 9666 E: [email protected] W: www.rb-dubai.com Geoff Goodyear [email protected] Naresh Shah [email protected] Stephen Banks [email protected]

52

Approved transnational audit firm. See pages 22-23.

UNITED KINGDOM

LONDON LUBBOCK FINE Chartered Accountants Russell Bedford House City Forum, 250 City Road London EC1V 2QQ, United Kingdom T: +44 20 7490 7766 F: +44 20 7490 5102 E: [email protected] W: www.lubbockfine.co.uk Geoffrey Goodyear (Int. Tax) [email protected] Jeff Gitter [email protected] Pankaj Shah [email protected] Laurence Newman [email protected] Naresh Shah [email protected] Rohit Majithia [email protected] Russell Rich [email protected] Mark Turner [email protected] Martin Sans [email protected] Philip Blackburn [email protected] Lee Facey [email protected] Stephen Banks [email protected] Consultants: Anthony Sober David Levy Alan Cushnir

UNITED KINGDOM

(CONTD.)

BELFAST T. MURPHY & CO. Chartered Accountants Registered Auditors Forensic Accountants 43 Lockview Road Belfast BT9 5FJ, United Kingdom T: +44 2890 381755 F: +44 2890 381744 E: [email protected] W: www.tmurphyandco.co.uk Terry Murphy [email protected] Brian McKee [email protected] Jim Lyttle [email protected]

UNITED STATES OF AMERICA

ATLANTA WILLIAMS BENATOR & LIBBY, LLP Certified Public Accountants and Consultants 1040 Crown Pointe Parkway Suite 400 Atlanta, Georgia 30338 United States of America T: +1 770 512 05 00 F: +1 770 512 02 00 E: [email protected] W: www.wblcpa.com Bruce V. Benator [email protected] Steven G. Horn (Tax) [email protected] Patricia A. Yeager [email protected] Laura E. Speir [email protected] Kevin J. Hedrick [email protected]

Approved transnational audit firm. See pages 22-23.

53

LOCATIONS

UNITED STATES OF AMERICA (CONTD.)TED

AUSTIN PMB HELIN DONOVAN, LLP Consultants & Certified Public Accountants 5918 West Courtyard Drive, Suite 400 Austin, Texas 78730 United States of America T: +1 512 258 9670 F: +1 512 258 5895 E: [email protected] W: www.pmbhd.com Wally Helin (Tax) [email protected] Tom Donovan [email protected] Norman Trubee (Tax) [email protected] Tom Wilkinson [email protected] Don McPhee [email protected] Will Wenmohs [email protected] Chris Bauer [email protected]

UNITED KINOM

BOSTON RUCCI, BARDARO & BARRETT, PC Certified Public Accountants and Business Advisors 919 Eastern Avenue Malden, Massachusetts 02148 United States of America T: +1 781 321 6065 F: +1 781 321 7747 E: [email protected] W: www.rb-b.com William (Bill) F. Rucci, Jr [email protected] Paul Bardaro [email protected] Christopher J. Barrett [email protected] Salvatore P. Falzone, Jr [email protected] Roy Henshaw [email protected] Office in Atkinson, New Hampshire and Lexington, Massachusetts.

IZON CONSULTING, LLC 6819 Chalk Hill Drive Austin, Texas 78759 United States of America T: +1 512 340 2300 / 512 731 6755 / 512 426 6090 F: +1 512 343 2759 E: [email protected] W: www.izonconsulting.com Arun Khurana [email protected] Don Turner [email protected]

54

Approved transnational audit firm. See pages 22-23.

U UGDOM

CHICAGO BIK & CO, LLP Certified Public Accountants 625 N. North Court, Suite 200 Palatine, IL 60067 United States of America T: +1 847 358 1170 F: +1 847 358 2526 E: [email protected] W: www.bikcpa.com Jonas Ichen [email protected] Alfred (Al) J. Knox [email protected] Larry W. Schmitt [email protected] Charles J. Martin [email protected] Susan Witz [email protected] James Giese [email protected] Doug Samz [email protected] John L. Keating [email protected] Michael W. Zuckerman [email protected] Lloyd A. Abrahams [email protected] Office in Vernon Hills, IL.

U UGGD

DALLAS PMB HELIN DONOVAN, LLP Consultants & Certified Public Accountants 3100 Monticello, Suite 340 Dallas, Texas 75205 United States of America T: +1 214 560 2262 F: +1 214 210 2902 E: [email protected] W: www.pmbhd.com Jeff Jamieson [email protected] Tom Donovan [email protected] Tom Wilkinson [email protected]

OM

HOUSTON PMB HELIN DONOVAN, LLP Consultants & Certified Public Accountants 1330 Post Oak Blvd., Suite 1669 Houston, Texas 77056 United States of America T: +1 713 426 3500 F: +1 713 426 3553 E: [email protected] W: www.pmbhd.com Tom Donovan [email protected] Rebecca Cappello [email protected] Tom Wilkinson [email protected]

Approved transnational audit firm. See pages 22-23.

55

LOCATIONS

UNITED STATES OF AMERICA (CONTD.)NI

LAS VEGAS DE JOYA GRIFFITH & COMPANY, LLC Certified Public Accountants & Consultants 2580 Anthem Village Drive Henderson, Nevada 89052 United States of America T: +1 702 563 1600 F: +1 702 920 8049 E: [email protected] W: www.dejoyagriffith.com Arthur de Joya [email protected] Jason Griffith [email protected] Marlene Hutcheson [email protected]

U UGDOM

LOS ANGELES NSBN LLP Certified Public Accountants and Business Consultants 9454 Wilshire Boulevard, 4th Floor Beverly Hills, CA 90212-2907 United States of America T: +1 310 273 25 01 F: +1 310 859 03 74 E: [email protected] W: www.nsbn.com Jack Sheldon Neinstein [email protected] William D. Esensten [email protected] Kenneth W. Scurlock [email protected] Kenneth A. Miles [email protected] Gloria D. Birnkrant [email protected] Eileen F. Cohen [email protected] Barbara C. Kogen [email protected] Steven D. Asher [email protected] Sharon J. Altman [email protected] Marlene G. Putterman [email protected] Kathleen M. Keifner [email protected] Edwin Bauch [email protected] Philip Firestone [email protected] Gary K. Yaggy [email protected] Dennis Ayers [email protected] Jenifer Siou [email protected] Sharey Wang [email protected] Joel E. Glucoft [email protected] Kurt Kilwein [email protected]

56

Approved transnational audit firm. See pages 22-23.

UNGOM

NEW YORK RBSM LLP Certified Public Accountants 5 West 37th Street 9th Floor New York, NY 10018 United States of America T: +1 212 868 3669 F: +1 212 868 3498 E: [email protected] W: www.rbsmllp.com Peter Stefanou, CPA [email protected] Mei Siu, CPA [email protected] James Liggett, CPA [email protected] Anil Kamat, CPA [email protected] Rajesh Sharma, CPA [email protected] George L. Riggs, III, CPA [email protected] Offices in Washington, DC, Miami, FL and Philadelphia, PA. OUTSOURCE PARTNERS INTERNATIONAL, INC. Outsourcing of financial and accounting services, tax co-sourcing services and offshore transactions processing 477 Madison Avenue, Suite 240 New York, NY 10022 United States of America T: +1 212 768 9393 F: +1 212 768 9414 E: [email protected] W: www.opiglobal.com Kishore Mirchandani (New York) [email protected] Clarence Schmitz (Los Angeles) [email protected] Offices in Los Angeles, Washington DC, Chicago, Dallas, Houston and Atlanta. Service centres: Sofia and Varna in Bulgaria, Kuala Lumpur in Malaysia as well as Bangalore, Delhi and Kochi in India.

Approved transnational audit firm. See pages 22-23.

57

LOCATIONS

UNITED STATES OF AMERICA (CONTD.)

SAN FRANCISCO PMB HELIN DONOVAN, LLP Consultants & Certified Public Accountants 50 Francisco Street Suite 120 San Francisco, CA 94133 United States of America T: +1 415 399 1330 F: +1 415 399 9212 E: [email protected] W: www.pmbhd.com Michael C. Berg [email protected] M. Tony Pohl [email protected] Noel McNabola [email protected] Nancy M. Peck (Tax) [email protected] S. Sam Berde [email protected] Chris Cardwell [email protected]

WASHINGTON D.C. RBSM LLP Certified Public Accountants 1360 Beverly Road Suite 103 McLean, VA 22101-3621 United States of America T: +1 703 448 9200 F: +1 703 448 3515 E: [email protected] W: : www.rbsmllp.com Peter Stefanou, CPA [email protected] Offices in New York, NY, Miami, FL and Philadelphia, PA.

URUGUAY

MONTEVIDEO STAVROS MOYAL Y ASOCIADOS S.R.L. Auditores y Consultores de Empresas Plaza Independencia 822, Of. 101 Montevideo 11100 Uruguay T: +598 2 908 58 13 / 902 09 04 F: +598 2 900 10 18 E: [email protected] W: www.moyal.com.uy Pablo Moyal [email protected] Alexandra Moyal [email protected]

58

Approved transnational audit firm. See pages 22-23.

UZBEKISTAN

TASHKENT MARIKON AUDIT LLC Auditors and Tax Advisors 20 Pushkina-Pishpekskaya Str. Tashkent City, 100000 Republic of Uzbekistan T: +371 268 49 60 / 267 62 07 F: +371 267 06 75 E: [email protected] E: [email protected] W: www.marikon.uz Natalia Kondratova Marina Kondratova Nikolai Kondratov

VENEZUELA

VALENCIA MUNGARRIETA Y ASOCIADOS RUSSELL BEDFORD VENEZUELA Contadores Públicos Av. Bolívar norte C.C.P. Camoruco, piso 5, oficina 5-3 Valencia ­ Edo. Carabobo Venezuela T: +58 241 8245912 / 8255786 / 8240365 E: [email protected] W: www.mungarrieta.com Adolfo Mungarrieta Augusto Mungarrieta [email protected] Pedro Conde [email protected] MARACAY MUNGARRIETA Y ASOCIADOS RUSSELL BEDFORD VENEZUELA Contadores Públicos Av. 103, Edif. El Rincón de los Toro piso 1, oficina 10 Urb. Calicanto Maracay ­ Edo. Aragua Venezuela T: +58 243 2474158 E: [email protected] Pedro Pacheco [email protected]

VENEZUELA

CARACAS HURTADO ESTEBAN Y ASOCIADOS S/C RUSSELL BEDFORD VENEZUELA Contadores Públicos Centro Profesional del Este, piso 5, oficina 51 Calle Villaflor con Av. Casanova Caracas 1050, Venezuela Postal Address: Apartado postal 88.323, Prados del Este Caracas 1080-A, Venezuela T: +58 212 815 06 04 F: +58 212 762 07 53 E: [email protected] W www.russellbedford.com.ve Alfredo Hurtado [email protected] Aurora Esteban [email protected] Miguel Angel Esteban

HONORARY MEMBER

DIPL.-KFM. PETER JESSEN Wirtschaftsprüfer - Steuerberater Geffckenstrasse 23 20249 Hamburg Germany T: +49 40 48 06 06 48 F: +49 40 48 06 06 99 E: [email protected]

Approved transnational audit firm. See pages 22-23.

59

CORRESPONDENTS

CORRESPONDENTS

In order to extend the coverage of the Russell Bedford International network, the following firms have been appointed as Correspondents. ALBANIA ZIG CONSULTING AL SH.P.K. Rruga e Kavajës G.KAM Business Center, 5th floor Tirana, Albania T: +355 4 2238 092 / +355 68 20 37 355 E: [email protected] W: www.zig-al.com Olsi Ibro [email protected] Elda Zaimi [email protected] Brahim Myrto [email protected] Besmir Ibro [email protected]

CORRESPONDENTS

BRITISH VIRGIN ISLANDS TOTALSERVE TRUST COMPANY LTD 197 Main Street Chambers Road Town, Tortola British Virgin Islands T: +1 284 494 6900 F: +1 284 494 6990 E: [email protected] W: www.totalservecy.com Peter G. Economides, FCCA [email protected] Deneshar Meade

HONO

DOMINICAN REPUBLIC RC ADVISORS Auditores & Asesores Av. López de Vega No. 59 Plaza López de Vega Suit C-8 Santo Domingo, Dominican Republic T: +1 809 412 0950 F: +1 809 412 1180 W: www.rcadvisors.com.do Richard de la Cruz S. [email protected] Cristian Alvarez [email protected] HUNGARY BALOGH & CO. AUDIT LTD / STARTTAX IT & FINANCIAL CONSULTING LTD Zichy H. u. 12. H-2600 Vác, Hungary T: +36 27 308 999 F: +36 27 308 999/5 E: [email protected] W: www.b-audit.hu W: www.starttax.hu Béla Balogh [email protected] Sándor Rácz Dr. Julianna Csemniczky

HONORARY MEMBERS

BANGLADESH AHMAD & AKHTAR Chartered Accountants BCIC Bhaban (3rd Floor) 30-31 Dilkusha Commercial Area Dhaka-1000, Bangladesh T: +880 2 9561289 F: +880 2 9564366 E: [email protected] E: [email protected] Jamal Uddin Ahmad Mohammed Akhtar Kamal Hashem Uz Zaman A.T.M. Rashiduzzaman Mohammed Naser Shekhar Kumar Halder Branch offices in Dhaka, Chittagong and Khulna

60

HONORARY

ICELAND ENDURSKODUN OG ¯ RÁDGJÖF EHF ¯ Auditing & Consulting Garðatorgi 7 P.O. Box 374 Garðabær Iceland T: +354 544 8989 F: +354 544 8988 E: [email protected] W: www.cpa.is Eymundur Sveinn Einarsson JAPAN AZABU AIWA & CO. Certified Public Accountants Sengokuyama Annex 2F 5-3-20, Toranomon, Minato-ku Tokyo 105-0001, Japan T: +81 3 5425 1710 F: +81 3 5425 1711 E: [email protected] W: www.azabu.org Katsuo Hosoyama [email protected] Akira Matsuura [email protected]

HONORARY

KENYA AAC KENYA Certified Public Accountants 3rd Floor, Sea View Plaza, Mama Ngina Drive Mombasa, Kenya Postal Address: P.O. Box 83313 - 80100 Mombasa, Kenya T: +254 41 2223917 / 41 2223267 +254 722 205993 / 733 479500 F: +254 41 2228989 E: [email protected] E: [email protected] Abdulwahid Aboo [email protected] Zulfiquarali S. Aboo Saima A. Bagha AAC KENYA Certified Public Accountants 74 Jokim Estate, off Msa Road Nairobi, Kenya Postal Address: P.O. Box 2282 - 00200 GPO Nairobi, Kenya T: +254 20 554344 F: +254 20 554424 E: [email protected] Shahida Elias Offices in Malindi, Lamu and Thika.

61

CORRESPONDENTS

HONORARY

KUWAIT CO-ORDINATION CENTER Certified Accountants Al-Motaheda Building, 4th Floor, Office 6A Al-Salhiya Kuwait T: +965 2414540 F: +965 2414541 E: [email protected] Mohammed Al-Atiqi [email protected] Khaled Hussein [email protected] LEBANON INTERACM GROUP Accounting & Audit, Management Consulting and IT Al Kawthar Building, Ground Floor Embassies Street (near the Ministry of Agriculture) Beer Hassan, Al Jnah Beirut, Lebanon T: +961 1 834751 F: +961 7 349585 E: [email protected] W: www.interacm.com Shawki Raef Abou Khalil [email protected] Hussein Mahmoud Wahid Amer Abou Khalil Ahmad Ezzeideine Branch Office: ApartDonya Centre, 4th & 5th floors Bank Str., Al Ramol, Tyre, Lebanon

HONORARY

LITHUANIA UAB GAUDERA Certified Auditors Gaiziunu str. 3 LT-50128, Kaunas Lithuania T/F: +370 37 313085 E: [email protected] W: www.gaudera.lt Edita Malukiene [email protected] Teresa Jankovskaja MALTA SG MALTA LIMITED 23, `South House' Hompesch Road, Fgura 2010 Malta T: +356 21660962 F: +356 21663857 E: [email protected] W: www.sgmalta.eu Sandro Grech (Audit / Accounting) [email protected] D-CONSULTA LIMITED No. 8, Second Floor Northfields Apartments Independence Avenue Mosta MST9928, Malta T: +356 27474414 / 7944 4990 F: +356 25401308 W: www.dconsulta.eu Michael Debono (Int. Business) [email protected]

62

HONORARY MEMBERS

NICARAGUA SUÁREZ, FLORES & ASOCIADOS, CÍA. LTDA. Villa Pedro Joaquín Chamorro, H-341 Semáforos Robelo 5 c. al lago, 1 anden arriba, 2 andenes al lago Managua, Nicaragua Postal Address: Apartado Postal No. 2139 Managua, Nicaragua T: +505 22400924 / 88802186 F: +505 22400924 E: [email protected] Marvin G. Suarez Lopez, CPA Guillermo E. Ruiz Tablada, CPA

HONORARY MEMBERS

THAILAND A.M.T. & ASSOCIATES Accounting, Management & Tax Services 491/27 Silom Plaza, Silom Road Bangruk Bangkok 10500 Thailand T: +66 2 234 1676 / 234 1678 / 237 2132 F: +66 2 237 2133 E: [email protected] Kesree Narongdej Chaiyuth Angsuwithaya Natsarak Sarochanunjeen Sumit Khopaiboon

HON

HONORARY MEMBERS

TUNISIA ORGA AUDIT TUNIS 22, rue des Jasmins 2080 Nouvelle Ariana Tunis, Tunisia T: +216 71 700 512 / 515 F: +216 71 700 519 E: [email protected] W: www.orga-audit.com.tn Mohamed Salah BEN AFIA Monoom BEN AHMED ORGA AUDIT SOUSSE 12, rue Belkhir, Khezama Est Sousse, Tunisia T: +216 73 274 054 F: +216 73 848 811 Tarek BEN HAJ ALI Wadii BAAZIZ

NORWAY NITTER OG SIMENSEN ASKER AS Revisjonsselskapet P.O. Box 19 ­ Fekjan 7b N-1378 Nesbru, Norway T: +47 66 98 02 00 F: +47 66 98 02 01 E: [email protected] W: www.nitter-simensen.no Halfdan Nitter PANAMA FTC - AUDITORES Avenue Ricardo J. Alfaro (Tumba Muerto) El Dorado, Bethania Street 14-B, Norte, House No. 26-A Panama, Republic of Panama Postal Address: P.O. Box 0819-07795, Zone 6 Panama, Republic of Panama T: +507 300 3001 F: +507 300 3002 E: [email protected] W: www.ftcauditores.com Eligia Tasón [email protected]

63

USEFUL INFORMATION

INTERNATIONAL COMMUNICATIONS INT. COMMUNICATIONS

Country Albania Argentina Australia Austria Bangladesh Belgium Benin Bolivia Brazil British Virgin Islands Bulgaria Canada Chile China Colombia Costa Rica Cyprus Czech Republic Denmark Dominican Republic Ecuador Egypt El Salvador Finland France Germany Greece Guatemala Hong Kong Hungary Iceland India Indonesia Ireland Israel Italy Japan Jersey Kazakhstan Kenya Korea (South) Kuwait Time Difference from GMT* +1 -3 +8 to +10 +1 +6 +1 +1 -4 - 3 to - 5 -4 +2 - 3 to - 8 -4 +8 -5 -6 +2 +1 +1 -4 -5 +2 -6 +2 +1 +1 +2 -6 +8 +1 0 +5 +7 to +9 0 +2 +1 +9 0 +6 +3 +9 +3 Country Code 355 54 61 43 880 32 229 591 55 1284 359 1 56 86 57 506 357 420 45 1809 593 20 503 358 33 49 30 502 852 36 354 91 62 353 972 39 81 44 7 254 82 965 Country Lebanon Libya Lithuania Luxembourg Malaysia Malta Mauritius Mexico Netherlands Nicaragua Nigeria Norway Pakistan Palestinian Territories Panama Peru Poland Portugal Puerto Rico Romania Russian Federation Saudi Arabia Singapore South Africa Spain Sweden Switzerland Thailand Tunisia Turkey Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan Venezuela Time Difference from GMT* +2 +2 +2 +1 +8 +1 +4 - 6 to - 8 +1 -6 +1 +1 +5 Country Code 961 218 370 352 60 356 230 52 31 505 234 47 92

+2 970 or 972 -5 507 -5 51 +1 48 0 -4 +2 +3 to +12 +3 +8 +2 +1 +1 +1 +7 +1 +2 +2 +4 0 - 5 to - 11 -3 +5 -4 351 1787 40 7 966 65 27 34 46 41 66 216 90 380 971 44 1 598 998 58

*Ignoring daylight saving/summer time variations

64

WORLD CURRENCIES

Country Albania Argentina Australia Austria Bangladesh Belgium Benin Bolivia Brazil British Virgin Islands Bulgaria Canada Chile China Colombia Costa Rica Cyprus Czech Republic Denmark Dominican Republic Ecuador Egypt El Salvador Finland France Germany Greece Guatemala Hong Kong Hungary Iceland India Indonesia Ireland Israel Italy Japan Jersey Kazakhstan Kenya Korea (South) Kuwait Currency Lek Peso Australian Dollar Euro Taka Euro CFA Franc Boliviano Real US Dollar Lev Canadian Dollar Chilean Peso Renminbi Yuan Colombian Peso Costa Rican Colón Euro Czech Koruna Danish Krone Peso US Dollar Egyptian Pound US Dollar Euro Euro Euro Euro Quetzal Hong Kong Dollar Forint Icelandic Krona Indian Rupee Rupiah Euro Shekel Euro Yen British Pound Tenge Kenyan Shilling South Korean Won Kuwaiti Dinar Abbreviation ALL ARS AUD EUR BDT EUR XOF BOB BRL USD BGN CAD CLP CNY COP CRC EUR CZK DKK DOP USD EGP USD EUR EUR EUR EUR GTQ HKD HUF ISK INR IDR EUR ILS EUR JPY GBP KZT KES KRW KWD

WORLD CURRENCIES

Country Lebanon Libya Lithuania Luxembourg Malaysia Malta Mauritius Mexico Netherlands Nicaragua Nigeria Norway Pakistan Palestinian Territories Panama Peru Poland Portugal Puerto Rico Romania Russian Federation Saudi Arabia Singapore South Africa Spain Sweden Switzerland Thailand Tunisia Turkey Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan Venezuela Currency Abbreviation LBP LYD LTL EUR MYR EUR MUR MXN EUR NIO NGN NOK PKR ILS USD PEN PLN EUR USD RON RUB SAR SGD ZAR EUR SEK CHF THB TND TRY UAH AED GBP USD UYU UZS VEB Lebanese Pound Libyan Dinar Litas Euro Ringgit Euro Mauritius Rupee Mexican New Peso Euro Cordoba Naira Norwegian Krone Pakistani Rupee Shekel US Dollar Peruvian Nuevo Sol Zloty Euro US Dollar New Romanian Leu Ruble Saudi Riyal Singapore Dollar Rand Euro Swedish Krona Swiss Franc Baht Tunisian Dinar New Turkish Lira Hryvna UAE Dirham British Pound US Dollar Uruguayan Peso Som Bolivar

65

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