Register of Recognized Auditors

Register of Recognized Auditors This Register is maintained by the Financial Services Commission pursuant to: Article 110 of the Companies () Law 1991 and Part 2 of the Companies (Audit) () Order 2010 Last updated on 08 November 2018

Document Overview Document Overview RSM Channel Islands (Audit) Limited... 4 PricewaterhouseCoopers CI LLP... 6 Grant Thornton Limited... 10 JSC KPMG... 13 Deloitte LLP... 15 PricewaterhouseCoopers LLP... 28 KPMG LLP... 30 RSM UK Audit LLP... 69 KPMG Channel Islands Limited... 71 KPMG (Dublin, Ireland)... 75 Ernst & Young LLP... 77 BDO LLP... 83 Mazars LLP... 85 Mazars Channel Islands Limited... 88 Baker Tilly Channel Islands Limited... 90 Mackaw Limited trading as Jackson Fox... 92 Moore Stephens LLP... 94 PricewaterhouseCoopers (Dublin, Ireland)... 96 AO Deloitte & Touche CIS... 97 BDO Limited... 99 AO PricewaterhouseCoopers Audit... 102 The Gallagher Partnership LLP... 103 Crowe U.K. LLP... 105 Welbeck Associates Limited (trading as Welbeck Associates)... 107 Mazars... 109 Baldwins Audit Services Limited (t/a Campbell Dallas Audit Services)... 110 KPMG Audit LLC (Isle of Man)... 112 Ernst & Young (Ireland)... 114 Page 2 of 117

Document Overview Ernst & Young Malta Limited... 115 PKF Littlejohn LLP... 116

RSM Channel Islands (Audit) Limited RA001 Registration number: RA001 Date of Registration: 10 June 2010 Name of auditor RSM Channel Islands (Audit) Limited Registered office 40 Esplanade JE4 9RJ Address of each office from which the audit of market traded companies is carried out 40 Esplanade JE4 9RJ Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Philip James CROSBY 40 Esplanade JE4 9RJ Christopher John MOULDER 40 Esplanade JE4 9RJ Page 4 of 117

RSM Channel Islands (Audit) Limited RA001 Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Philip James CROSBY 40 Esplanade JE4 9RJ and Wales Christopher John MOULDER 40 Esplanade JE4 9RJ and Wales

PricewaterhouseCoopers CI LLP RA002 Registration number: RA002 Date of Registration: 10 June 2010 Name of auditor PricewaterhouseCoopers CI LLP Registered office 1 Embankment Place WC2N 6RH 37 Esplanade JE1 4XA Address of each office from which the audit of market traded companies is carried out PO Box 321 First Floor RBS Place 1 Glategny Esplanade St Peter Port Guernsey GY1 4ND Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Michael Gabriel BYRNE 37 Esplanade JE1 4XA Page 6 of 117

PricewaterhouseCoopers CI LLP RA002 Karl John HAIRON 37 Esplanade JE1 4XA Mark William JAMES 37 Esplanade JE1 4XA Justin Thomas WOODHOUSE 37 Esplanade JE1 4XA Neil HOWLETT 37 Esplanade JE1 4XA Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Evelyn Christine BRADY PO Box 321 First Floor RBS Place 1 Glategny Esplanade St Peter Port Guernsey GY1 4ND Ireland Page 7 of 117

PricewaterhouseCoopers CI LLP RA002 Michael Gabriel BYRNE 37 Esplanade JE1 4XA and Wales James Amice DE VEULLE 37 Esplanade JE1 4XA and Wales Karl John HAIRON 37 Esplanade JE1 4XA and Wales Mark William JAMES 37 Esplanade JE1 4XA and Wales John Peter LUFF PO Box 321 First Floor RBS Place 1 Glategny Esplanade St Peter Port Guernsey GY1 4ND and Wales Page 8 of 117

PricewaterhouseCoopers CI LLP RA002 Simon Peter PERRY PO Box 321 First Floor RBS Place 1 Glategny Esplanade St Peter Port Guernsey GY1 4ND Ireland John Patrick ROCHE PO Box 321 First Floor RBS Place 1 Glategny Esplanade St Peter Port Guernsey GY1 4ND Ireland Nicholas John VERMEULEN PO Box 321 First Floor RBS Place 1 Glategny Esplanade St Peter Port Guernsey GY1 4ND and Wales Page 9 of 117

Grant Thornton Limited RA003 Registration number: RA003 Date of Registration: 24 June 2010 Name of auditor Grant Thornton Limited Registered office Kensington Chambers 46/50 Kensington Place JE1 1ET Address of each office from which the audit of market traded companies is carried out Kensington Chambers 46/50 Kensington Place JE1 1ET Lefebvre House Lefebvre Street St Peter Port Guernsey GY1 3TF Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Adam Thomas BUDWORTH Kensington Chambers 46/50 Kensington Place JE1 1ET Page 10 of 117

Grant Thornton Limited RA003 Lisa Gemma GUY Kensington Chambers 46/50 Kensington Place JE1 1ET Page 11 of 117

Grant Thornton Limited RA003 Alexander Ross LANGLEY Kensington Chambers 46/50 Kensington Place JE1 1ET Alan John ROBERTS Kensington Chambers 46/50 Kensington Place JE1 1ET John SHENTON Kensington Chambers 46/50 Kensington Place JE1 1ET Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Adam Thomas BUDWORTH Kensington Chambers 46/50 Kensington Place JE1 1ET and Wales Alexander Ross LANGLEY Kensington Chambers 46/50 Kensington Place JE1 1ET Association of Chartered Certified Accountants Cyril Quentin SWALE Lefebvre House Lefebvre Street St Peter Port Guernsey GY1 3TF Association of Chartered Certified Accountants Page 12 of 117

JSC KPMG RA004 Registration number: RA004 Date of Registration: 14 June 2010 Name of auditor JSC KPMG Registered office 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Address of each office from which the audit of market traded companies is carried out 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Yerkozha AKYLBEK 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Association of Chartered Certified Accountants Page 13 of 117

JSC KPMG RA004 Oleg GOSHCHANSKY 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Association of Chartered Certified Accountants Maxim SAMARIN 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Association of Chartered Certified Accountants Maya NADEZHDINA 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Association of Chartered Certified Accountants Page 14 of 117

Deloitte LLP RA006 Registration number: RA006 Date of Registration: 20 July 2010 Name of auditor Deloitte LLP Registered office 1 New Street Square EC4A 3HQ 2 New Street Square EC4A 3BZ 3 New Street Square EC4A 3BT Athene Place 66 Shoe Lane EC4A 3BQ Address of each office from which the audit of market traded companies is carried out Hill House 1 Little New Street EC4A 3TR Stonecutter Court 1 Stonecutter Street EC4A 4TR Four Brindleyplace Birmingham B1 2HZ Page 15 of 117

Deloitte LLP RA006 3 Rivergate Temple Quay Bristol BS1 6GD One Station Square Cambridge CB1 2FP Global House High Street Crawley RH10 1DL 1 City Square Leeds LS1 2AL Address of each office from which the audit of market traded companies is carried out Horton House Exchange Flags Liverpool L2 3PG PO Box 500 2 Hardman Street Manchester M60 2AT One Trinity Gardens Broad Chare Newcastle Upon Tyne NE1 2HF 1 Woodborough Road Nottingham NG1 3FG Abbots House Abbey Street Reading RG1 3BD Page 16 of 117

Deloitte LLP RA006 Mountbatten House 1 Grosvenor Square Southampton SO15 2BZ 3 Victoria Square Victoria Street St Albans AL1 3TF Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2DB 110 Queen Street Glasgow Scotland G1 3BX Address of each office from which the audit of market traded companies is carried out 2 Queens Terrace Aberdeen Scotland AB10 1XL 5 Callaghan Square Cardiff Wales CF10 5BT 19 Bedford Street Belfast Northern Ireland BT2 7EJ P O Box 403 Gaspe House 66-72 Esplanade PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW Page 17 of 117

Deloitte LLP RA006 Address of each office from which the audit of market traded companies is carried out The Old Courthouse PO Box 250 Athol Street Douglas Isle of Man IM99 1XJ Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of John Alexander ADAM 2 New Street Square EC4A 3BZ and Wales Christopher AYLOTT 1 Station Square Cambridge CB1 2GA and Wales Bashir BAHAJ 2 New Street Square EC4A 3BZ and Wales Page 18 of 117

Deloitte LLP RA006 James Anthony BATES Hill House 1 Little New Street EC4A 3TR and Wales David BECKER PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW and Wales Andrew John BOND Abbots House Abbey Street Reading RG1 3BD and Wales Theo BRENNAND PO Box 403 Gaspe House 66-72 Esplanade and Wales Christopher William BROUGH Hill House 1 Little New Street EC4A 3TR and Wales Makhan CHAHAL Hill House 1 Little New Street EC4A 3TR and Wales John Gilmour CLACY PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW and Wales Page 19 of 117

Deloitte LLP RA006 Marc CLEEVE P O Box 403 Gaspe House 66-72 Esplanade and Wales Dean COOK 2 New Street Square EC4A 3BZ and Wales Russell Stewart DAVIS Hill House 1 Little New Street EC4A 3TR and Wales Philip DOHERTY 2 New Street Square EC4A 3BZ and Wales Andrew John DOWNES Hill House 1 Little New Street EC4A 3TR and Wales William EVERSDEN 2 New Street Square EC4A 3BZ and Wales Pauk FRANEK 2 New Street Square EC4A 3BZ and Wales Page 20 of 117

Deloitte LLP RA006 Helen Jane GALE P O Box 403 Gaspe House 66-72 Esplanade and Wales Oliver Wilson GRUNDY Hill House 1 Little New Street EC4A 3TR and Wales David Edward Michael HALSTEAD 3 Victoria Square Victoria Street St Albans AL1 3TF and Wales Edward James HANSON 2 New Street Square EC4A 3BZ and Wales Jacqueline Anne HOLDEN 2 New Street Square EC4A 3BZ and Wales Andrew Paul ISHAM P O Box 403 Gaspe House 66-72 Esplanade and Wales Ben JACKSON Hill House 1 Little New Street EC4A 3TR and Wales Page 21 of 117

Deloitte LLP RA006 David Michael JOHNSON One Trinity Gardens Broad Chare Newcastle Upon Tyne NE1 2HF and Wales Christopher Paul JONES Hill House 1 Little New Street EC4A 3TR and Wales Panos Koulis KAKOULLIS 2 New Street Square EC4A 3BZ and Wales Andrew John KELLY Hill House 1 Little New Street EC4A 3TR and Wales Douglas John KING 2 New Street Square EC4A 3BZ and Wales Sukhbinder KOONER Hill House 1 Little New Street EC4A 3TR and Wales James Alaric LEIGH 2 New Street Square EC4A 3BZ and Wales Page 22 of 117

Deloitte LLP RA006 Simon Duncan LETTS 3 Victoria Square Victoria Street St Albans AL1 3TF and Wales Michael John LLOYD Hill House 1 Little New Street EC4A 3TR and Wales Jane MAKRAKIS Abbots House Abbey Street Reading RG1 3BD and Wales Anthony William MATTHEWS 2 New Street Square EC4A 3BZ and Wales Stuart Alexander McLAREN Hill House 1 Little New Street EC4A 3TR Institute of Chartered Accountants of Scotland Anthony John MORRIS Hill House 1 Little New Street EC4A 3TR and Wales Richard Robert James MUSCHAMP 2 New Street Square EC4A 3BZ and Wales Page 23 of 117

Deloitte LLP RA006 Simon James OATEN 2 New Street Square EC4A 3BZ and Wales David John PATERSON Hill House 1 Little New Street EC4A 3TR and Wales Nicola Sarah PAUL PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW and Wales Geoffrey PINNOCK 2 New Street Square EC4A 3BZ and Wales James POLSON Hill House 1 Little New Street EC4A 3TR and Wales Alistair PRITCHARD 1 Woodborough Road Nottingham NG1 3FG and Wales David John QUINLIN 2 New Street Square EC4A 3BZ and Wales Page 24 of 117

Deloitte LLP RA006 Mark RHYS Hill House 1 Little New Street EC4A 3TR and Wales Georgina Alison ROBB Hill House 1 Little New Street EC4A 3TR and Wales Christopher David ROBERTSON 2 Hardman Street Manchester M3 4HF and Wales Matthew Glenn SHEERIN 2 New Street Square EC4A 3BZ and Wales Ian James SMITH 2 New Street Square EC4A 3BZ and Wales Simon James STEPHENS Hill House 1 Little New Street EC4A 3TR and Wales Judith Sarah TACON Hill House 1 Little New Street EC4A 3TR and Wales Mark Steven TAYLOR 2 New Street Square EC4A 3BZ and Wales Page 25 of 117

Deloitte LLP RA006 Christopher Tamlyn THOMAS 2 New Street Square EC4A 3BZ and Wales Julian Steven THOMAS 2 New Street Square EC4A 3BZ and Wales Mark David Rex TOLLEY 2 New Street Square EC4A 3BZ and Wales Ian Peter WALLER 2 New Street Square EC4A 3BZ and Wales Bevan WHITEHEAD 2 New Street Square EC4A 3BZ and Wales Jane WHITLOCK Four Brindleyplace Birmingham B1 2HZ and Wales Page 26 of 117

Deloitte LLP RA006 Michael Wade WILLIAMS Hill House 1 Little New Street EC4A 3TR and Wales Tobias WRIGHT 2 New Street Square EC4A 3BZ and Wales Francesca C YEARSLEY 2 New Street Square EC4A 3BZ and Wales Jonathan David Robert YOUNG Hill House 1 Little New Street EC4A 3TR and Wales Page 27 of 117

PricewaterhouseCoopers LLP RA007 Registration number: RA007 Date of Registration: 26 August 2010 Name of auditor PricewaterhouseCoopers LLP Registered office 1 Embankment Place WC2N 6RH 1 Embankment Place WC2N 6RH Address of each office from which the audit of market traded companies is carried out 7 More Riverside SE1 2RT The Capitol 431 Union Street Aberdeen AB11 6DA 141 Bothwell Street Glasgow Scotland G2 7EQ Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Page 28 of 117

PricewaterhouseCoopers LLP RA007 Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Timothy John McALLISTER 1 Embankment Place WC2N 6RH and Wales Duncan McNAB 1 Embankment Place WC2N 6RH and Wales Nick MORRISON David Alan SNELL 7 More Riverside SE1 2RT 1 Embankment Place WC2N 6RH and Wales and Wales Richard John SPILSBURY Atria One 144 Morrison Street Edinburgh Scotland EH3 8EX and Wales Christopher TAYLOR 1 Embankment Place WC2N 6RH and Wales Michael Robert Andras TIMAR 141 Bothwell Street Glasgow Scotland G2 7EQ Institute of Chartered Accountants of Scotland Page 29 of 117

KPMG LLP RA008 Registration number: RA008 Date of Registration: 20 July 2010 Name of auditor KPMG LLP Registered office One Snowhill Snowhill Queensway Birmingham B4 6GH 1 St Peter s Square Manchester M2 3AE Address of each office from which the audit of market traded companies is carried out 8 Princes Parade Liverpool L3 1QH Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG Botanic House 100 Hills Road Cambridge CB2 1AR 1 Forest Gate Brighton Road Crawley RH11 9PT Page 30 of 117

KPMG LLP RA008 Altius House 1 North Fourth Street Milton Keynes MK9 1NE 66 Queens Square Bristol BS1 4BE Arlington Business Park Theale Reading RG7 4SD Address of each office from which the audit of market traded companies is carried out 1 Waterloo Way Leicester LE1 6LP St Nicholas House 31 Park Row Nottingham NG1 6FQ One Sovereign Square Sovereign Street Leeds LS1 4DA 37 Albyn Place Aberdeen Scotland AB10 1JB Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Page 31 of 117

KPMG LLP RA008 Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Alison ALLEN and Wales David Michael ALLEN One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Charlotte ANDERSON 58 Clarendon Road Watford WD17 1DE and Wales Grant Withers ARCHER 319 St Vincent Street Glasgow Scotland G2 5AS and Wales Andrew Iain ARGYLE One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Rees ARONSON Tudor AW E14 5G and Wales and Wales Page 32 of 117

KPMG LLP RA008 Mark Robert BAILLACHE E14 5G and Wales Will BAKER 8 Princes Parade Liverpool L3 1QH and Wales Iain Robert BANNATYNE and Wales Mike BARRADELL and Wales Anna BARRELL One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Paul BARRON and Wales Page 33 of 117

KPMG LLP RA008 Richard BARTLETT-RAWLINGS Namrata BASKER Botanic House 100 Hills Road Cambridge CB2 1AR and Wales and Wales Rees James BATLEY 66 Queens Square Bristol BS1 4BE and Wales Simon John Robert BAXTER Arlington Business Park Theale Reading RG7 4SD and Wales Ian BEAUMONT One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Stephanie BEAVIS Dragonfly House 2 Gilders Way Norwich Norfolk NR3 1UB and Wales John Charles Quentin BENNETT Jonathan BINGHAM and Wales and Wales Page 34 of 117

KPMG LLP RA008 Ian Keith BONE and Wales Ian James BORLEY 1 Waterloo Way Leicester LE1 6LP and Wales Natalia BOTTOMLEY and Wales Andrew BRADSHAW and Wales Colin James BREARLEY St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales Julie BREAKELL Institute of Chartered Accountants of Scotland Sarah BRENNAN Chartered Accountants of Ireland Robert John BRENT and Wales Page 35 of 117

KPMG LLP RA008 Richard BROADBELT and Wales Ian James BROKENSHIRE Plym House 3 Longbridge Road Marsh Mills Plymouth PL6 8LT and Wales Gemma Vanessa BROOM 66 Queens Square Bristol BS1 4BE Association of Chartered Certified Accountants Huw James William Newman BROWN 66 Queens Square Bristol BS1 4BE and Wales Jonathan David BROWN 66 Queens Square Bristol BS1 4BE and Wales Sarah BROWN and Wales Thomas James BROWN and Wales Matthew John BUCKINGHAM One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Page 36 of 117

KPMG LLP RA008 Stuart BURDASS 1 St Peter s Square Manchester M2 3AE and Wales Catherine BURNET David Jeffrey BURRIDGE Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG 58 Clarendon Road Watford WD17 1DE Institute of Chartered Accountants of Scotland and Wales Gemma BUSCHOR and Wales Timothy Alexander BUTCHART and Wales Christopher BUTT 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Frederic CAHAREL and Wales John David CAIN and Wales Page 37 of 117

KPMG LLP RA008 Neil Laurie CALDER St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales David CAMPBELL and Wales Matthew CAMPBELL and Wales Andrew Colin CAMPBELL-ORDE 66 Queens Square Bristol BS1 4BE and Wales Antony CATES and Wales Andrew CAWTHRAY Daniel CAZEAUX One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales and Wales Philip CHARLES 110 Queen Street Glasgow Scotland G1 3BX and Wales Page 38 of 117

KPMG LLP RA008 James CHILDS-CLARKE Onisiforos CHOURRES Gateway House Tollgate Chandler s Ford Eastleigh Southampton SO53 3TG and Wales and Wales Nathan CHRIMES 66 Queens Square Bristol BS1 4BE and Wales Kevin Roy CLARK and Wales Simon CLARK and Wales Stephen John COOPER Terri COUGHLAN Arlington Business Park Theale Reading RG7 4SD and Wales and Wales Elizabeth COX and Wales Page 39 of 117

KPMG LLP RA008 Peter CRABB Stuart Read CRISP and Wales and Wales Iain Alexander CUMMINGS and Wales Timothy Charles CUTLER 1 St Peter s Square Manchester M2 3AE and Wales Nadia DABBAGH-HOBROW One Snowhill Snowhill Queensway Birmingham B4 6GH Association of Chartered Certified Accountants Jimmy DABOO and Wales Michael James DAVIDSON 1 Sovereign Square Leeds LS1 4DA and Wales Matthew Justin DAVIES and Wales Page 40 of 117

KPMG LLP RA008 Michael DAVIES and Wales Nicola DAVIES One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Mark Jonathan DAWSON One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Iryndeep Sangeeta Kaur DELAY One Snowhill Snowhill Queensway Birmingham B4 6GH Association of Chartered Certified Accountants Alain DE BRAEKELEER and Wales David DERBYSHIRE 37 Albyn Place Aberdeen Scotland AB10 1JB and Wales Louise DE LUCCHI St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales Page 41 of 117

KPMG LLP RA008 Pieter Gideon Lourens DE VILLIERS and Wales Institute of Chartered Accountants of Scotland Gordon DOCHERTY One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Craig DOUGLAS Association of Chartered Certified Accountants Chrissoula (Chrissy) DOUKA Association of Chartered Certified Accountants Jonathan Mark DOWNER Kelly DUNN Botanic House 100 Hills Road Cambridge CB2 1AR and Wales and Wales Suvro DUTTA Association of Chartered Certified Accountants Nicholas John EDMONDS and Wales Page 42 of 117

KPMG LLP RA008 John EDWARDS and Wales Tom EVE and Wales Richard Charles FAULKNER and Wales Anthony Richard FELTHOUSE One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Liam FINNIGAN Edward VII Quay Navigation Way Ashton-on-Ribble Preston PR2 2YF and Wales Robert FITZPATRICK Arlington Business Park Theale Reading RG7 4SD and Wales Mark Thomas Charles FLANAGAN and Wales Page 43 of 117

KPMG LLP RA008 Rachel Louise FLEMING Quayside House 110 Quayside Newcastle upon Tyne NE1 3DX and Wales Malcolm John FOOTER Association of Chartered Certified Accountants Fiona FORSTER One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Ian Michael FREEMAN and Wales Michael Christopher FROOM One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Nicholas FROST Paul FURNEAUX Richard Kenneth GABBERTAS One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales and Wales and Wales Page 44 of 117

KPMG LLP RA008 Claire Gallimore One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Caroline GILBERTSON and Wales Andrew Hugh GORDON Plym House 3 Longbridge Road Plymouth PL6 8LT and Wales Hugh GREEN and Wales William Edward James GREENFIELD and Wales Ailsa GRIFFIN 8 Princes Parade Liverpool L3 1QH and Wales Ian Robert GRIFFITHS and Wales Slim GUEDANNA 37 Albyn Place Aberdeen Scotland AB10 1JB Association of Chartered Certified Accountants Page 45 of 117

KPMG LLP RA008 Karim HAJI and Wales Jeremy HALL and Wales Kevin Rodney Raymond HALL Arlington Business Park Theale Reading RG7 4SD and Wales Anthony HAMBLETON and Wales Malcolm Christian HARDING and Wales Nigel HARKER and Wales Michael John HARPER and Wales Hugh William HARVIE Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG Institute of Chartered Accountants of Scotland Page 46 of 117

KPMG LLP RA008 Simon HAYDN-JONES Arlington Business Park Theale Reading RG7 4SD and Wales Gemma HANCOCK 1 Forest Gate Brighton Road Crawley West Sussex RH12 2LF and Wales Christopher Robert HEARLD Christopher John HEARN One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales and Wales Michael Francis Hemington HEATH and Wales Gordon HERBERTSON 191 West George Street Glasgow Scotland G2 2LJ Institute of Chartered Accountants of Scotland Michelle Anne HINCHLIFFE and Wales Peter Robert HINE and Wales Page 47 of 117

KPMG LLP RA008 Richard Martin HINTON and Wales Emma Marguerite HOLIDAY 3 Assembly Square Britannia Quay Cardiff Bay Wales CF10 4AX and Wales Bill HOLLAND and Wales Paula HOLLAND 37 Albyn Place Aberdeen Scotland AB10 1JB and Wales Jonathan HOLT Neil HUGHES 1 St Peter s Square Manchester M2 3AE Arlington Business Park Theale Reading RG7 4SD and Wales and Wales Anthony ISAACSON Satish IYER Institute of Chartered Accountants of Scotland Association of Chartered Certified Accountants Page 48 of 117

KPMG LLP RA008 Emily JEFFERIS 58 Clarendon Road Watford WD17 1DE and Wales Andrew JONES One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Anna Louise JONES and Wales Hywel Puleston JONES Natasha JONES Jessica S.S. KATSOURIS 8 Princes Parade Liverpool L3 1QH Gateway House Tollgate Chandlers Ford Southampton SO53 3TG 1 St Peter s Square Manchester M2 3AE and Wales and Wales and Wales Aimie Rebecca KEKI Altius House One North Fourth Street Milton Keynes MK9 1NE and Wales Richard Nicholas KELLY and Wales Page 49 of 117

KPMG LLP RA008 Carla Louise KENNAUGH 8 Princes Parade Liverpool L3 1QH Association of Chartered Certified Accountants Zaffarali KHAKOO Association of Chartered Certified Accountants Paul Alexander KOROLKIEWICZ and Wales Ravinder LAMBA and Wales Amanda LATHAM 1 St Peter s Square Manchester M2 3AE and Wales James LEDWARD Arlington Business Park Theale Reading RG7 4SD and Wales John LEECH One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Page 50 of 117

KPMG LLP RA008 Katharine L ESTRANGE One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Charles Henry William LE STRANGE MEAKIN Botanic House 100 Hills Road Cambridge CB2 1AR and Wales Richard James LONG and Wales Peter Gordon LOMAX 66 Queens Square Bristol BS1 4BE and Wales Richard LOMAX James LOVEGROVE Juliette LOWES 3 Assembly Square Britannia Quay Cardiff Bay Wales CF10 4AX and Wales and Wales and Wales John Kerr LUKE and Wales Page 51 of 117

KPMG LLP RA008 David MADDAMS and Wales Michael MALONEY and Wales Pamela Louise MARCO James Bruce MARKS Altius House 1 North Fourth Street Milton Keynes MK9 1NE 319 St Vincent Street Glasgow Scotland G2 5AS and Wales Institute of Chartered Accountants of Scotland Andrew Gerard MARSHALL and Wales Christopher MARTIN and Wales Jonathan Michael MARTIN and Wales Cheryl MASON and Wales Page 52 of 117

KPMG LLP RA008 Stephen Charles Alexander MASTERS 1 Forest Gate Brighton Road Crawley West Sussex RH12 2LF and Wales Mark MATTHEWMAN and Wales Derek Ian McALLAN Sean McCALLION Arlington Business Park Theale Reading RG7 4SD and Wales and Wales Karen Emma McCULLOCH and Wales Michael McGARRY and Wales Pamela McINTYRE Institute of Chartered Accountants of Scotland Paul James McKECHNIE and Wales Page 53 of 117

KPMG LLP RA008 Harry Edward MEARS Peter Noel MEEHAN Gatoway House Tollgate Chandlers Ford Southampton SO53 3TG One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales and Wales Philip MERCHANT Institute of Chartered Accountants of Scotland William Rufus Charles MEREDITH and Wales Louise Jayne MILLS and Wales Jonathan MILLS and Wales Rehman MINSHALL 1 St Peter s Square Manchester M2 3AE and Wales David MITCHELL and Wales Page 54 of 117

KPMG LLP RA008 Paul Burnett MORAN Katie MORRISON Quayside House 110 Quayside Newcastle Upon Tyne NE1 3DX 319 St Vincent Street Glasgow Scotland G2 5AS and Wales Institute of Chartered Accountants of Scotland David MORRITT One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Stephen John Scott MUNCEY Botanic House 100 Hills Road Cambridge CB2 1AR and Wales David Alan NEALE Altius House 1 North Fourth Street Milton Keynes MK9 1NE Association of Chartered Certified Accountants Graham NEALE Claire NEEDHAM One Snowhill Snowhill Queensway Birmingham B4 6GH One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales and Wales Page 55 of 117

KPMG LLP RA008 Karyn NICOLL and Wales Fleur NIEBOER and Wales Roger NIXON 1 St Peter s Square Manchester M2 3AE and Wales Toby ODELL and Wales Sinead O REILLY Ireland Karen Tracy ORR One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Andrew John OVERTON Arlington Business Park Theale Reading RG7 4SD and Wales Stephen R OXLEY and Wales Page 56 of 117

KPMG LLP RA008 Neil James PALMER and Wales Craig Neil PARKIN St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales Clare Margaret PARTRIDGE 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Johnathan David PASS Jatin PATEL and Wales Institute of Chartered Accountants of Scotland Catherine PATTENDEN Michael PECK One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales and Wales Ian Denzil PENNINGTON 3 Assembly Square Britannia Quay Cardiff Wales CF10 4AX and Wales Page 57 of 117

KPMG LLP RA008 Rebecca PETT and Wales Richard PINCKARD and Wales Nicholas John PLUMB and Wales Lawrence Mark POMERY One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Robert John POUND One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Ben PRIESTLEY and Walesd3 Mark Ashley Brian PRINCE Simon PURKESS Botanic House 100 Hills Road Cambridge CB1 1AR One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales and Wales Page 58 of 117

KPMG LLP RA008 Nicola QUAYLE Julie RADCLIFFE 1 St Peter s Square Manchester M2 3AE 1 St Peter s Square Manchester M2 3AE and Wales and Wales Matthew RADWELL Murray RAISBECK Botanic House 100 Hills Road Cambridge CB2 1AR and Wales and Wales Richard John RAWSTRON and Wales Andrew REDDINGTON Ashley REES George RICHARDS 1 St Peter s Square Manchester M2 3AE and Wales and Wales and Wales Page 59 of 117

KPMG LLP RA008 Simon RICHARDSON and Wales Charles Lynton RICHMOND and Wales Matthew David ROWELL One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Michael John ROWLEY One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Timothy James RUSH Jonathan RUSSELL 1 Forest Gate Brighton Road Crawley West Sussex RH12 2LF Arlington Business Park Theale Reading RG7 4SD and Wales and Wales Simon Denis RYDER and Wales Paul Kenneth SAWDON and Wales Page 60 of 117

KPMG LLP RA008 Andrew John SAYERS and Wales Michael SCRIVENER and Wales Robert SEALE and Wales Peter Duncan SELVEY 58 Clarendon Road Watford WD17 1DE and Wales Victoria Jane SEWELL Plym House 3 Longbridge Road Marsh Mills Plymouth PL6 8LT and Wales Justin SHAKESPEARE and Wales Andrew John SHAW Mark SHEPPARD Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG 1 Forest Gate Brighton Road Crawley and Wales and Wales Page 61 of 117

KPMG LLP RA008 RH11 9PT Alexander David Robert SIMPSON 1 St Peter s Square Manchester M2 3AE and Wales David SIMPSON and Wales Frances SIMPSON 1 St Peter s Square Manchester M2 3AE and Wales Philip SMART and Wales Paul SMEULDERS and Wales Mark SMITH Association of Chartered Certified Accountants Richard Patrick SMITH and Wales Stuart Peter James SMITH One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Page 62 of 117

KPMG LLP RA008 William Thomas SMITH Gateway House Tollgate Chandler s Ford Eastleigh Southampton SO53 3TG and Wales Alexander Paul SNOOK and Wales Michiel Adriaan SOETING and Wales Benjamin John STAPLETON Ian Marshall STARKEY 58 Clarendon Road Watford WD17 1DE and Wales and Wales Robert Andrew STEVENSON Sarah STYANT Arlington Business Park Theale Reading RG7 4SD and Wales and Wales Anthony James SYKES and Wales Page 63 of 117

KPMG LLP RA008 Karen TASKER Altius House One North Fourth Street Milton Keynes MK9 1NE and Wales Mark Jason TAYLOR and Wales Kate Jane TEAL 66 Queens Square Bristol BS1 4BE and Wales Rajan THAKRAR and Wales Salim THARANI and Wales Jeremy Paul THOMAS Kushan TIKKOO 3 Assembly Square Britannia Quay Cardiff Bay Wales CF10 4AX Association of Chartered Certified Accountants and Wales Xavier Jean-Pierre Benoit TIMMERMANS One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Page 64 of 117

KPMG LLP RA008 David Andrew Thompson TODD and Wales Henry TODD and Wales James Mark TRACEY One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Jonathan TRICKER 3B Leisure Island Business Centre Ocean Village Gibraltar and Wales Darren Keith TURNER One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Zulfikar WALJI and Wales Andrew John WALKER One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Chris WALTERS and Wales Page 65 of 117

KPMG LLP RA008 Sarah WARD and Wales Stephen Barrie WARD John David WATERSON One Snowhill Snow Hill Queensway Birmingham B4 6GH 191 West George Street Glasgow Scotland G2 2LJ and Wales Institute of Chartered Accountants of Scotland Gregory Alexander WATTS One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Simon Christopher WEAVER and Wales Julie Ann WHEELDON 1 Forest Gate Brighton Road Crawley RH11 9PT and Wales Antony WHITTLE 1 St Peter s Square Manchester M2 3AE and Wales Karen WIGHTMAN and Wales Page 66 of 117

KPMG LLP RA008 Adrian John WILCOX and Wales Matthew David WILCOX 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Mostyn Daniel WILSON and Wales Jeremy WILLIAMS and Wales Andrew WILLIAMSON 319 St. Vincent Street Glasgow Scotland G2 5AS Institute of Chartered Accountants of Scotland Stuart Charles WOOD One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Michael Raymond WOODWARD and Wales Mark WRIGGLESWORTH and Wales Page 67 of 117

KPMG LLP RA008 Rachel Miako YASUE and Wales Fangfang ZHOU and Wales Page 68 of 117

RSM UK Audit LLP RA010 Registration number: RA010 Date of Registration: 20 July 2010 Name of auditor RSM UK Audit LLP Registered office 25 Farringdon Street EC4A 4AB Address of each office from which the audit of market traded companies is carried out 25 Farringdon Street EC4A 4AB Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Euan Charles BANKS 25 Farringdon Street EC4A 4AB and Wales James FARMBROUGH The Pinnacle 170 Midsummer Boulevard Milton Keynes Buckinghamshire and Wales Page 69 of 117

RSM UK Audit LLP RA010 MK9 1BP Mark Ernest HARWOOD 25 Farringdon Street EC4A 4AB and Wales Page 70 of 117

KPMG Channel Islands Limited RA011 Registration number: RA011 Date of Registration: 29 July 2010 Name of auditor KPMG Channel Islands Limited Registered office 37 Esplanade JE4 8WQ Address of each office from which the audit of market traded companies is carried out 37 Esplanade JE4 8WQ Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Lesley AVERELL 37 Esplanade JE4 8WQ Brian BETHELL 37 Esplanade JE4 8WQ Benjamin HONEYWOOD 37 Esplanade JE4 8WQ Page 71 of 117

KPMG Channel Islands Limited RA011 Steven HUNT 37 Esplanade JE4 8WQ Robert KIRKBY 37 Esplanade JE4 8WQ Jason LAITY 37 Esplanade JE4 8WQ James Alexander LE BAILLY 37 Esplanade JE4 8WQ Andrew QUINN 37 Esplanade JE4 8WQ John RIVA 37 Esplanade JE4 8WQ Nicholas STEVENS 37 Esplanade JE4 8WQ Page 72 of 117

KPMG Channel Islands Limited RA011 Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Lesley AVERELL 37 Esplanade JE4 8WQ Ireland Brian BETHELL 37 Esplanade JE4 8WQ Association of Chartered Certified Accountants and Wales Lee Colin CLARK Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR Association of Chartered Certified Accountants Dermot Anthony DEMPSEY Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR Ireland and Wales Rachid FRIHMAT Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR and Wales Benjamin HONEYWOOD 37 Esplanade JE4 8WQ and Wales Steven HUNT 37 Esplanade JE4 8WQ and Wales Page 73 of 117

KPMG Channel Islands Limited RA011 Neale JEHAN Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR and Wales Andrew QUINN 37 Esplanade JE4 8WQ and Wales Association of Chartered Certified Accountants Barry Thomas Michael RYAN 37 Esplanade JE4 8WQ Ireland Andrew J. SALISBURY Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR Institute of Chartered Accountants of and Wales Deborah Janina SMITH Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR Institute of Chartered Accountants of Scotland Nicholas STEVENS 37 Esplanade JE4 8WQ and Wales Steven David STORMONTH Glategny Court Glategny Esplanade St Peter Port Guernsey GY1 1WR Institute of Chartered Accountants of Scotland Page 74 of 117

KPMG (Dublin, Ireland) RA012 Registration number: RA012 Date of Registration: 29 July 2010 Name of auditor KPMG (Dublin, Ireland) Registered office 1 Stokes Place St. Stephen s Green Dublin 2 Ireland Address of each office from which the audit of market traded companies is carried out 1 Stokes Place St. Stephen s Green Dublin 2 Ireland 1 Harbourmaster Place Dublin 1 Ireland Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Brian F CLAVIN 1 Harbourmaster Place Dublin 1 Ireland Ireland Hubert Dominic CREHAN 1 Harbourmaster Place Dublin 1 Ireland in Ireland Page 75 of 117

KPMG (Dublin, Ireland) RA012 Michael GIBBONS 1 Stokes Place St. Stephen s Green Dublin 2 Ireland Ireland Ruaidhri GIBBONS 1 Stokes Place St. Stephen s Green Dublin 2 Ireland Ireland Cliona MULLEN 1 Stokes Place St. Stephen s Green Dublin 2 Ireland Ireland Sean O KEEFE 1 Stokes Place St. Stephen s Green Dublin 2 Ireland Ireland Vincent REILLY 1 Harbourmaster Place Dublin 1 Ireland in Ireland Eamonn RUSSELL 1 Stokes Place St. Stephen s Green Dublin 2 Ireland Ireland Page 76 of 117

Ernst & Young LLP RA013 Registration number: RA013 Date of Registration: 3 August 2010 Name of auditor Ernst & Young LLP Registered office 1 More Place SE1 2AF 1 More Place SE1 2AF 25 Churchill Place E14 5EY Apex Plaza Reading RG1 1YE Address of each office from which the audit of market traded companies is carried out Wessex House 19 Threefield Lane Southampton SO14 3QB Liberation House Castle Street JE1 1EY PO Box 9 Royal Chambers St Julian s Avenue St Peter Port Guernsey GY1 4AF Ten George Street Edinburgh Scotland EH2 2DZ Page 77 of 117

Ernst & Young LLP RA013 Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Andrew Jonathan DANN Liberation House Castle Street JE1 1EY Christopher James MATTHEWS Liberation House Castle Street JE1 1EY David Robert John MOORE Liberation House Castle Street JE1 1EY Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Michael Roland BANE PO Box 9 Royal Chambers St Julian s Avenue St Peter Port Guernsey GY1 4AF and Wales Page 78 of 117

Ernst & Young LLP RA013 Christopher David Gordon BARRY Liberation House Castle Street JE1 1EY and Wales Alexandre Justine BELTON 1 More Place SE1 2AF and Wales Colin BROWN 2 St Peters Square Manchester M2 3DF Institute of Chartered Accountants of Scotland Ashley David COUPS 25 Churchill Place E14 5EY and Wales Andrew Jonathan DANN Liberation House Castle Street JE1 1EY and Wales Geraint DAVIES Wessex House 19 Threefield Lane Southampton SO14 3QB and Wales Susan Joan DAWE Ten George Street Edinburgh Scotland EH2 2DZ Institute of Chartered Accountants of Scotland Page 79 of 117

Ernst & Young LLP RA013 Alison Michelle Maria DUNCAN 1 More Place SE1 2AF and Wales Kenneth Philip EGLINTON 25 Churchill Place E14 5EY and Wales John Cameron FLAHERTY 1 More Place SE1 2AF and Wales Robert Gordon Neil Stewart FORSYTH 1 More Place SE1 2AF Institute of Chartered Accountants of Scotland Angus Hugh Fraser GRANT 25 Churchill Place E14 5EY and Wales David HALES Apex Plaza Reading RG1 1YE and Wales Kevin HARKIN Apex Plaza Reading RG1 1YE Ireland Simon LUDLAM 25 Churchill Place E14 5EY Institute of Chartered Accountants of Scotland Page 80 of 117

Ernst & Young LLP RA013 Kirsty MacKAY Liberation House Castle Street JE1 1EY and Wales Christopher James MATTHEWS Liberation House Castle Street JE1 1EY and Wales Caroline MERCER Atria One 144 Morisson Street Edinburgh EH3 8EX United Kingdom Association of Chartered Certified Accountants David Robert John MOORE Liberation House Castle Street JE1 1EY and Wales Deborah Anne O HANLON Apex Plaza Forbury Road Reading RG1 1YE and Wales Robert OVEREND 1 More Place SE1 2AF and Wales Amarjit SINGH 25 Churchill Place E14 5EY and Wales Page 81 of 117

Ernst & Young LLP RA013 Thomas SLATER Rhys TAYLOR Sarah Jane WILLIAMS 25 Churchill Place E14 5EY 25 Churchill Place E14 5EY 25 Churchill Place E14 5EY Institute of Chartered Accountants of Scotland Institute of Chartered Accountants of Scotland and Wales Kenneth Grant WILLIAMSON 1 More Place SE1 2AF and Wales Page 82 of 117

BDO LLP RA014 Registration number: RA014 Date of Registration: 20 July 2010 Name of auditor BDO LLP Registered office 55 Baker Street W1U 7EU Address of each office from which the audit of market traded companies is carried out 55 Baker Street W1U 7EU Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Scott KNIGHT 55 Baker Street W1U 7EU and Wales Douglas LOWSON 55 Baker Street W1U 7EU and Wales Page 83 of 117

Ernst & Young LLP RA013 Scott McNAUGHTON 55 Baker Street W1U 7EU and Wales Page 84 of 117

Mazars LLP RA015 Registration number: RA015 Date of Registration: 20 July 2010 Name of auditor Mazars LLP Registered office Tower Bridge House St Katharine s Way E1W 1DD Address of each office from which the audit of market traded companies is carried out Tower Bridge House St Katharine s Way E1W 1DD Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Jacqueline Mary BERRY Tower Bridge House St Katharine s Way E1W 1DD and Wales Page 85 of 117

Mazars LLP RA015 William Neale BUSSEY Tower Bridge House St Katharine s Way E1W 1DD and Wales Stephen EAMES The Pinnacle 160 Midsummer- Boulevard Milton Keynes MK9 1FF and Wales Andrew James GOLDSWORTHY Tower Bridge House St Katharine s Way E1W 1DD and Wales Gregory John HALL The Pinnacle 160 Midsummer- Boulevard Milton Keynes MK9 1FF and Wales Timothy William HUDSON The Lexicon Mount Street Manchester M2 5NT and Wales Richard Anthony KARMEL Tower Bridge House St Katharine s Way E1W 1DD and Wales Paul Martin LUCAS 45 Church Street Birmingham B3 2RT and Wales Page 86 of 117

Mazars LLP RA015 Richard William METCALFE Tower Bridge House St Katharine s Way E1W 1DD and Wales Robert Henry NEATE Tower Bridge House St Katharine s Way E1W 1DD and Wales Samantha RUSSELL Tower Bridge House St Katharine s Way E1W 1DD and Wales Page 87 of 117

Mazars Channel Islands Limited RA020 Registration number: RA020 Date of Registration: 9 March 2011 Name of auditor Mazars Channel Islands Limited Registered office 2 nd Floor, Mielles House La Rue des Mielles JE2 3QD Address of each office from which the audit of market traded companies is carried out 2 nd Floor, Mielles House La Rue des Mielles JE2 3QD Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Jason Richard LEES-BAKER 2nd Floor, Mielles House La Rue des Mielles JE2 3QD Page 88 of 117

Mazars Channel Islands Limited RA020 Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Jason Richard LEES-BAKER 2nd Floor, Mielles House La Rue des Mielles JE2 3QD Association of Chartered Certified Accountants Page 89 of 117

Baker Tilly Channel Islands Limited RA022 Registration number: RA022 Date of Registration: 24 March 2011 Name of auditor Baker Tilly Channel Islands Limited Registered office First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Address of each office from which the audit of market traded companies is carried out First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address David HOPKINS First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Ewan John SPRAGGON First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Page 90 of 117

Baker Tilly Channel Islands Limited RA022 Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name David HOPKINS Business address First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Recognized professional body the individual is a member of Institute of Chartered Accountants in Ireland Institute of Chartered Accountants in and Wales Ewan John SPRAGGON First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Institute of Chartered Accountants of Scotland Institute of Chartered Accountants in and Wales Dickson Erich WASAKE First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE Association of Chartered Certified Accountants Page 91 of 117

Mackaw Limited T/A Jackson Fox RA026 Registration number: RA026 Date of Registration: 22 February 2012 Name of auditor Mackaw Limited trading as Jackson Fox Registered office PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ Address of each office from which the audit of market traded companies is carried out PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Gordon Peter ANGUS PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ W Roger KING PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ Page 92 of 117

Mackaw Limited T/A Jackson Fox RA026 Nicholas Forbes WALKER PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Gordon Peter ANGUS PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ Institute of Chartered Accountants in and Wales Nicholas Forbes WALKER PO Box 264 J P Morgan House Grenville Street St. Helier JE4 8TQ Institute of Chartered Accountants in and Wales Page 93 of 117

Moore Stephens LLP RA027 Registration number: RA027 Date of Registration: 2 April 2012 Name of auditor Moore Stephens LLP Registered office 150 Aldersgate Street EC1A 4AB Address of each office from which the audit of market traded companies is carried out 150 Aldersgate Street EC1A 4AB Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Mark AYRES 150 Aldersgate Street EC1A 4AB Institute of Chartered Accountants in and Wales Lorraine BAY 150 Aldersgate Street EC1A 4AB Institute of Chartered Accountants in and Wales Michael John Christopher BUTLER 150 Aldersgate Street EC1A 4AB Institute of Chartered Accountants in and Wales

Moore Stephens LLP RA027 Michael SIMMS 150 Aldersgate Street EC1A 4AB Institute of Chartered Accountants in and Wales Geoffrey WOODHOUSE 150 Aldersgate Street EC1A 4AB Institute of Chartered Accountants in and Wales Page 95 of 117

PricewaterhouseCoopers (Dublin, Ireland) RA029 Registration number: RA029 Date of Registration: 16 August 2012 Name of auditor PricewaterhouseCoopers (Dublin, Ireland) Registered office One Spencer Dock North Wall Quay Dublin 1 Republic of Ireland Address of each office from which the audit of market traded companies is carried out One Spencer Dock North Wall Quay Dublin 1 Republic of Ireland Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of John LOUGHLIN One Spencer Dock North Wall Quay Dublin 1 Republic of Ireland Institute of Chartered Accountants in Ireland Page 96 of 117

AO Deloitte & Touche CIS RA031 Registration number: RA031 Date of Registration: 23 January 2013 Name of auditor AO Deloitte & Touche CIS Registered office 5 Lesnaya Street Building B Moscow, 125047 Russia Address of each office from which the audit of market traded companies is carried out 5 Lesnaya Street Building B Moscow, 125047 Russia Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor None Persons responsible to the auditor for examining or reporting on the accounts of a market traded company pursuant to Article 113A of the Companies () Law 1991 Name Business address Recognized professional body the individual is a member of Srbuhi HAKOBYAN 5 Lesnaya Street Building B Moscow, 125047 Russia Association of Chartered Certified Accountants John James William ROBARTS 5 Lesnaya Street Building B Moscow, 125047 Russia Institute of Chartered Accountants in and Wales Page 97 of 117