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INTERNATIONAL ACCOUNTANTS CONSORTIUM Website : http// www.iaceurope.com e-mail : info@iaceurope.com

INTERNATIONAL ACCOUNTANTS CONSORTIUM Website : http// www.iaceurope.com e-mail : info@iaceurope.com. Our task: Assist International Oriented Companies. 1. ABOUT US . More than 30 years of services.

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INTERNATIONAL ACCOUNTANTS CONSORTIUM Website : http// www.iaceurope.com e-mail : info@iaceurope.com

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

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

  3. More than 30 years of services • 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. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

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

  5. Our Quality Chart in ten engagements • Insure quality control before sending out year accounts or audit reports • Insure of our independence towards our clients • Offer appropriate qualified personnel • Offer a fast response • Offer a service adapted to our clients requirements • Offer an adjustable package in regards of accounting, management control, audit, legal, and administrative management. • Check and see to the satisfaction of the clients. • Offer the appropriated tools • Work with competent experts on specific subjects • Spend sufficient time on each task. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

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

  7. Our International Services Offers • An offer of personalised consultancy to International oriented clients. • Simplification of domiciliation, help in administrative setup and installation for the foreign companies. • A service adapted to the requirements and an adjustable package in regards of accounting, management control, audit, administrative management. • Powerful tools for assistance in management decisions. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  8. Our Services offers in strategies • An offer of diversified counselling in strategies to International Investors and/or their subsidiaries. • Strategies in business to business. • Fiscal and investment optimisation assistance. • A team of professionals completely dedicated to the clients needs in the various fields of company law, taxation, Management and establishment of social documents. • Coaching of the decision makers, in various fields of business management which come to complete the personalised councils. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  9. 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... Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  10. 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. Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

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

  12. Austria • Geyer and Geyer Wirtschafstreuhand GmbhRudolf von Alt-Platz 1A-1030 ViennaContact person: Mr. Florian GeyerPhone: 43.1.71727.62Fax: 43.1.71727.30http://www.geyer.atflorian.geyer@geyer.at • InterrevisionGumpendorferstrasse 65A-1030 ViennaContact person: LR. Dieter DerntlPhone: 43.1.587.80.01Fax: 43.1.587.80.01.43http://www.interrevision.atkanzlei@interrevision.at Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  13. Belgium • Accountants and Tax Advisers International BVBA J. Ratinckxstraat 5 - 7 box 52B-2600 Antwerp (Belguim)Contact person: Mr. Paul J. MartensPhone: 32.3.449.76.00Fax: 32.3.449.04.19http://www.ata.beinfo@ata.be Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  14. Channel Islands • T.A. Jehan & CoPO Box 202, Ingouville HouseIngouvilleSt.Helier Jersey JE4 8SPContact person: Mr. Terence JehanPhone: 44.1534.888.999Fax: 44.1534.723.902 Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  15. Cyprus • Christodoulos G. Vassiliades & Co. Advocates - Legal Consultants15, Agiou Pavlou Street - Ledra HouseAyios AndreasC-1105 NicosiaContact person: Mr. Christodoulos G. VassiliadesPhone: 357.22.55.66.77Fax: 357.22.77.99.99http://www.vasslaw.comcorporate@vasslaw.net Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  16. Czech Republic • Audit Consult a.s./AGVeveri 9CZ-60200 Brno Contact person: Mr. Gilanik, Mr. Zlatohlavek Phone:  +420.5.41128.312 +420.5.41128300 Fax: +420.5.41240318 Website: ttp://www.auditconsult.cz Email:jz@konzulta.cz Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  17. France • Isobel Audit Consulting12, rue PernelleF-75004 Paris Contact persons: Mr. Jean Fabrice CauchyMr.Philipp Hellings Phone: +331.45.088.290 Fax: +331.40.265.423 Mobile: +336.20.049.784   Website: http://www.isobel.groupefnrc.com Email:Isobel.audit@groupefnrc.com Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  18. Germany • TGM Treuhand GmbHCandidplatz 13/ID-81543 MünchenContact person: Mr. Erhard SchwarzPhone: 49.896.240.010Fax: 49.896.240.0199 eschwarz@lsb-tgm.de http://www.lsb-tgm.de/ • VRT Linzbach, Löcherbach und PartnerGraurheindorfer Strasse 149aD-53117 BonnContact person: Mr. Konrad LöcherbachPhone: 49.228.267.920Fax: 49.228.267.9230http://www.vrt.dek.loecherbach@vrt.de Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  19. Italy • Analisi S.p.A.Via Barilli 5/1I-42100 EmiliaContact person: Mr. Francesco Notari Phone: +39.0522.27.15.16 Fax: +39.0522.23.06.12   Website:http://www.analisi.it Email:segreteria@analisi.it Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  20. Hong Kong • Chan Siu Chung CPA (Practising) Room A2, 19th Floor Cheuk Nang Plaza 250 Hennessy Road Wanchai Contact person: Mr.Clarence ChanPhone: 852.3421.2826Fax: 852.3421.2827Email: csc.hkcpa@gmail.com Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  21. Liechtenstein • Attendus Trust reg. Herrengasse 2 Postfach 562FL-9490 VaduzContact person: Mrs. Margrith Bürer Phone: +423.237.50.00Fax: +423.237.50.01 Website: www.attendustrust.com Email: info@attendustrust.com Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  22. Luxembourg • Euro Associates1, rue de NassauL-2213 LuxembourgContact person: Sylvain KirschPhone: 00.352.47.10.10.1Fax: 00.352.47.02.06Website: www.eurogroup.luEmail: info@eurogroup.lu Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  23. Norway • RevisjonsCompagniet ASFr. Nansensgt. 8 - PO Box 115N-1501 MossContact person: Mr. Hans Fr. BehnPhone: 47.692.09.450Fax: 47.692.09.475http://www.revisjonscompagniet.nohfb@revisjonscompagniet.no Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  24. Spain • Fornés, Salas & Asociados Auditores S.L.Roger de Llúria, 118 4°.1aE-08037 BarcelonaContact person: Mr. Ignacio EstebanPhone: 34.93.457.68.07Fax: 34.93.207.73.61http://www.aufys.comaufys@aufys.com Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  25. Sweden • Adeco Revisorer HBGota Ark 130S-118 72 StockholmContact person: Mr. Birger NordmarkPhone: 46.8.702.79.70Fax: 46.8.462.01.95http://www.adeco.a.sebirger@adeco.a.se Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  26. 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.ch Email:viktor.sauter@tsz.ch • Valuefid SAvia F. Pelli 13 - PO Box 5985CH-6901 Lugano 1Contact person: Mr. Daniele BoscoPhone: 41.91.922.78.38Fax: 41.91.922.62.88http://www.valuefid.chdaniele.bosco@valuefid.ch Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  27. The Netherlands • AREP Accountants and Tax advisors's-Gravenweg 659 c3065 AB RotterdamContact person : Gert van de Werken - Rene VromansPhone: 00.31.10.242.42.42Fax: 00.31.10.242.42.18http://www.arep.nlgertvandewerken@arep.nl Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  28. Russia • RUSSIA CONSULTING 115054 Moscow ul. Bakhrushina 32/1 Contact Person : Mr. Rainer Stawinoga  Email:     stawinoga@russia-consulting.eu Tel. +7 (495) 956 55 57 Fax +7 (495) 956 82 63 Internet:   www.russia-consulting.eu Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  29. 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 ipek@aydinaudit.netsabiha@aydinaudit.net Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

  30. United Kingdom • Eric Nabarro and Company151 Putney High StreetGB-London SW15 1TAContact person: Mr. Richard AtkinsPhone: 44.208.789.0071Fax: 44.208.785.4754http://www.ericnabarro-accountants.co.ukinfo@ericnabarro-accountants.co.uk Südstrasse,11 CH-8034 Zürich T: +331.450.882.90 F: +331.402.654.23

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