1. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23 1 INTERNATIONAL ACCOUNTANTS CONSORTIUM Website : http// www.iaceurope.com e-mail : info@iaceurope.com Our task: Assist International Oriented Companies

2. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23 2 1. ABOUT US

3. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.233 The I.A.C. - International Accountants Consortium - is a politically neutral accountants network founded in 1975 -under Swiss law. The network consists of independent member firms of Chartered Accountants, qualified accountants, auditors, legal and tax consultants in 19 countries. This network offers clients personally based services in establishing and conducting their business abroad and helps them to solve problems relating to their international activities. The main purpose of the network is to increase the level of services we render to our clients. More than 30 years of services

4. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23 4 2. IAC QUALITY CHART

5. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.235 Our Quality Chart in ten engagements 1. Insure quality control before sending out year accounts or audit reports 2. Insure of our independence towards our clients 3. Offer appropriate qualified personnel 4. Offer a fast response 5. Offer a service adapted to our clients requirements 6. Offer an adjustable package in regards of accounting, management control, audit, legal, and administrative management. 7. Check and see to the satisfaction of the clients. 8. Offer the appropriated tools 9. Work with competent experts on specific subjects 10. Spend sufficient time on each task.

6. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23 6 3. IAC SERVICES

7. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.237 Our International Services Offers 1. An offer of personalised consultancy to International oriented clients. 2. Simplification of domiciliation, help in administrative setup and installation for the foreign companies. 3. A service adapted to the requirements and an adjustable package in regards of accounting, management control, audit, administrative management. 4. Powerful tools for assistance in management decisions.

8. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.238 Our Services offers in strategies 1. An offer of diversified counselling in strategies to International Investors and/or their subsidiaries. 2. Strategies in business to business. 3. Fiscal and investment optimisation assistance. 4. A team of professionals completely dedicated to the clients needs in the various fields of company law, taxation, Management and establishment of social documents. 5. Coaching of the decision makers, in various fields of business management which come to complete the personalised councils.

9. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.239 At the Heart of the Profession The Members daily deal with : Account control, management control, Management indicators, Budgeting, Daily accounting, Monthly or quarterly reporting Year accounts, Consolidated accounts, IT assistance, Payroll and social management. Employee contracts Relations with banks All social, tax, and administration requirements...

10. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2310 Our Specialised Services Offers In addition, we also deal with more specialised missions in the following fields : Business diagnosis Organisation and implementation of procedures, Tax consolidation and/or integration, Banking strategy, Cash flow management, Industrial and cost centre accounting, Legal consulting Business strategies and plan, Reorganisation of businesses in difficulty, Creation, transmission, merging and/or bringing together of companies ( joining venture), Winding up, liquidation, closing of companies.

11. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23 11 3. OUR MEMBERS

12. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2312 Austria Geyer and Geyer Wirtschafstreuhand Gmbh Rudolf von Alt-Platz 1 A-1030 Vienna Contact person: Mr. Florian Geyer Phone: 43.1.71727.62 Fax: 43.1.71727.30 http://www.geyer.at florian.geyer@geyer.at http://www.geyer.at florian.geyer@geyer.at Interrevision Gumpendorferstrasse 65 A-1030 Vienna Contact person: LR. Dieter Derntl Phone: 43.1.587.80.01 Fax: 43.1.587.80.01.43 http://www.interrevision.at kanzlei@interrevision.at http://www.interrevision.at kanzlei@interrevision.at

13. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2313 Belgium Accountants and Tax Advisers International BVBA J. Ratinckxstraat 5 - 7 box 52 B-2600 Antwerp (Belguim) Contact person: Mr. Paul J. Martens Phone: 32.3.449.76.00 Fax: 32.3.449.04.19 http://www.ata.be info@ata.be http://www.ata.be info@ata.be

14. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2314 Channel Islands T.A. Jehan & Co PO Box 202, Ingouville House Ingouville St.Helier Jersey JE4 8SP Contact person: Mr. Terence Jehan Phone: 44.1534.888.999 Fax: 44.1534.723.902Terence Jehan

15. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2315 Cyprus Christodoulos G. Vassiliades & Co. Advocates - Legal Consultants 15, Agiou Pavlou Street - Ledra House Ayios Andreas C-1105 Nicosia Contact person: Mr. Christodoulos G. Vassiliades Phone: 357.22.55.66.77 Fax: 357.22.77.99.99 http://www.vasslaw.com corporate@vasslaw.net http://www.vasslaw.com corporate@vasslaw.net

16. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2316 Czech Republic Audit Consult a.s./AG Veveri 9 CZ-60200 Brno Contact person: Mr. Gilanik, Mr. ZlatohlavekMr. Zlatohlavek Phone: +420.5.41128.312 +420.5.41128300 Fax: +420.5.41240318 Website: ttp://www.auditconsult.czttp://www.auditconsult.cz Email:jz@konzulta.cz jz@konzulta.cz

17. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2317 France Isobel Audit Consulting 12, rue Pernelle F-75004 Paris Contact persons: Mr. Jean Fabrice Cauchy Mr. Jean Fabrice Cauchy Mr.Philipp Hellings Phone: +331.45.088.290 Fax: +331.40.265.423 Mobile: +336.20.049.784 Website: http://www.isobel.groupefnrc.comhttp://www.isobel.groupefnrc.com Email:Isobel.audit@groupefnrc.com Isobel.audit@groupefnrc.com

18. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2318 Germany TGM Treuhand GmbH Candidplatz 13/I D-81543 München Contact person: Mr. Erhard Schwarz Phone: 49.896.240.010 Fax: 49.896.240.0199 eschwarz@lsb-tgm.de http://www.lsb-tgm.de/ VRT Linzbach, Löcherbach und Partner Graurheindorfer Strasse 149a D-53117 Bonn Contact person: Mr. Konrad Löcherbach Phone: 49.228.267.920 Fax: 49.228.267.9230 http://www.vrt.de k.loecherbach@vrt.de http://www.vrt.de k.loecherbach@vrt.de

19. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2319 Italy Analisi S.p.A. Via Barilli 5/1 I-42100 Emilia Contact person: Mr. Francesco Notari Phone: +39.0522.27.15.16 Fax: +39.0522.23.06.12 Website:http://www.analisi.ithttp://www.analisi.it Email:segreteria@analisi.itsegreteria@analisi.it

20. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2320 Hong Kong Chan Siu Chung CPA (Practising) Room A2, 19th Floor Cheuk Nang Plaza 250 Hennessy Road Wanchai Contact person: Mr.Clarence Chan Phone: 852.3421.2826 Fax: 852.3421.2827 Email: csc.hkcpa@gmail.comcsc.hkcpa@gmail.com

21. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2321 Liechtenstein Attendus Trust reg. Herrengasse 2 Postfach 562 FL-9490 Vaduz Contact person: Mrs. Margrith Bürer Phone: +423.237.50.00 Fax: +423.237.50.01 Website: www.attendustrust.comwww.attendustrust.com Email: info@attendustrust.com info@attendustrust.com

22. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2322 Luxembourg Euro Associates 1, rue de Nassau L-2213 Luxembourg Contact person: Sylvain Kirsch Phone: 00.352.47.10.10.1 Fax: 00.352.47.02.06 Website: www.eurogroup.lu Email: info@eurogroup.luwww.eurogroup.luinfo@eurogroup.lu

23. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2323 Norway RevisjonsCompagniet AS Fr. Nansensgt. 8 - PO Box 115 N-1501 Moss Contact person: Mr. Hans Fr. Behn Phone: 47.692.09.450 Fax: 47.692.09.475 http://www.revisjonscompagniet.no hfb@revisjonscompagniet.no http://www.revisjonscompagniet.no hfb@revisjonscompagniet.no

24. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2324 Spain Fornés, Salas & Asociados Auditores S.L. Roger de Llúria, 118 4°.1a E-08037 Barcelona Contact person: Mr. Ignacio Esteban Phone: 34.93.457.68.07 Fax: 34.93.207.73.61 http://www.aufys.com aufys@aufys.com http://www.aufys.com aufys@aufys.com

25. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2325 Sweden Adeco Revisorer HB Gota Ark 130 S-118 72 Stockholm Contact person: Mr. Birger Nordmark Phone: 46.8.702.79.70 Fax: 46.8.462.01.95 http://www.adeco.a.se birger@adeco.a.se http://www.adeco.a.se birger@adeco.a.se

26. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2326 Switzerland TSZ Treuhandgesellschaft Sauter and Co. Zürich AG Südstrasse 11 - PO Box 1122 CH-8034 Zürich Contact person:MR. Viktor Sauter Phone:0041 44 383 90 20 Telefax:0041 44 383 91 74 Website:http://www.tsz.chhttp://www.tsz.ch Email:viktor.sauter@tsz.chviktor.sauter@tsz.ch Valuefid SA via F. Pelli 13 - PO Box 5985 CH-6901 Lugano 1 Contact person: Mr. Daniele Bosco Phone: 41.91.922.78.38 Fax: 41.91.922.62.88 http://www.valuefid.ch daniele.bosco@valuefid.ch http://www.valuefid.ch daniele.bosco@valuefid.ch

27. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2327 The Netherlands AREP Accountants and Tax advisors 's-Gravenweg 659 c 3065 AB Rotterdam Contact person : Gert van de Werken - Rene Vromans Phone: 00.31.10.242.42.42 Fax: 00.31.10.242.42.18 http://www.arep.nl gertvandewerken@arep.nl http://www.arep.nl gertvandewerken@arep.nl

28. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2328 Russia RUSSIA CONSULTING 115054 Moscow ul. Bakhrushina 32/1 Contact Person : Mr. Rainer Stawinoga Email: stawinoga@russia-consulting.eustawinoga@russia-consulting.eu Tel. +7 (495) 956 55 57 Fax +7 (495) 956 82 63 Internet: www.russia-consulting.euwww.russia-consulting.eu

29. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2329 Turkey AYDIN AUDIT Chartered Certified Accounting & Audit Atakoy 1. kısım B13 blok no: 4 Istanbul / TURKEY Contact persons: - IPEK AYDIN - SABIHA SALKAYA Phone: 00.90.542.464.67.40 Phone: 00.90.212.661.64.34 Fax: 00.90.212.661.64.55 Fax: 00.90.212.661.64.55 http://www.aydinaudit.net http://www.aydinaudit.net ipek@aydinaudit.netipek@aydinaudit.net sabiha@aydinaudit.net sabiha@aydinaudit.net ipek@aydinaudit.netsabiha@aydinaudit.net

30. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.2330 United Kingdom Eric Nabarro and Company 151 Putney High Street GB-London SW15 1TA Contact person: Mr. Richard Atkins Phone: 44.208.789.0071 Fax: 44.208.785.4754 http://www.ericnabarro-accountants.co.uk info@ericnabarro-accountants.co.uk http://www.ericnabarro-accountants.co.uk info@ericnabarro-accountants.co.uk