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 3 July 2017 Page 1 of 108

Document Overview Document Overview RSM Channel Islands (Audit) Limited... 3 PricewaterhouseCoopers CI LLP... 5 Grant Thornton Limited... 9 JSC KPMG... 12 Deloitte LLP... 14 PricewaterhouseCoopers LLP... 26 KPMG LLP... 28 RSM UK Audit LLP... 65 KPMG Channel Islands Limited... 67 KPMG (Dublin, Ireland)... 71 Ernst & Young LLP... 73 BDO LLP... 78 Mazars LLP... 80 Bracken Rothwell Limited... 83 Campbell Dallas LLP... 85 Mazars Channel Islands Limited... 87 Baker Tilly Channel Islands Limited... 89 Mackaw Limited trading as Jackson Fox... 91 Moore Stephens LLP... 93 PricewaterhouseCoopers (Dublin, Ireland)... 95 ZAO Deloitte & Touche CIS... 96 BDO Limited... 98 AO PricewaterhouseCoopers Audit... 101 The Gallagher Partnership LLP... 102 Crowe Clark Whitehill LLP... 104 Welbeck Associates Limited (trading as Welbeck Associates)... 106 Mazars... 108 Page 2 of 108

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 3 of 108

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 Page 4 of 108

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 5 of 108

PricewaterhouseCoopers CI LLP RA002 Karl John HAIRON 37 Esplanade JE1 4XA Mark William JAMES 37 Esplanade JE1 4XA Brendan Thomas McMAHON 37 Esplanade JE1 4XA Justin Thomas WOODHOUSE 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 6 of 108

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 Brendan Thomas McMAHON 37 Esplanade JE1 4XA Ireland Page 7 of 108

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 8 of 108

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 9 of 108

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 David Ian CLARK Lefebvre House Lefebvre Street St Peter Port Guernsey GY1 3TF Institute of Chartered Accountants of Scotland Alexander Ross LANGLEY Kensington Chambers 46/50 Kensington Place JE1 1ET Association of Chartered Certified Accountants Page 10 of 108

Grant Thornton Limited RA003 Cyril Quentin SWALE Lefebvre House Lefebvre Street St Peter Port Guernsey GY1 3TF Association of Chartered Certified Accountants Page 11 of 108

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 12 of 108

JSC KPMG RA004 Oleg GOSHCHANSKY 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 Association of Chartered Certified Accountants Stuart Anthony POYNER 10 Presnenskaya Naberezhnaya Block C Moscow Russia 123112 and Wales 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 13 of 108

Deloitte LLP RA006 Registration number: RA006 Date of Registration: 20 July 2010 Name of auditor Deloitte LLP Registered office 2 New Street Square EC4A 3BZ 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 14 of 108

Deloitte LLP RA006 3 Rivergate Temple Quay Bristol BS1 6GD Deloitte House Station Place 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 Page 15 of 108

Deloitte LLP RA006 Abbots House Abbey Street Reading RG1 3BD 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 Address of each office from which the audit of market traded companies is carried out 110 Queen Street Glasgow Scotland G1 3BX 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 44 Esplanade JE4 8WG Page 16 of 108

Deloitte LLP RA006 Address of each office from which the audit of market traded companies is carried out PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW 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 Gregory John BRANCH P O Box 403 44 Esplanade JE4 8WG 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 Page 17 of 108

Deloitte LLP RA006 Alexander James ARTERTON 2 New Street Square EC4A 3BZ and Wales James Anthony BATES 2 New Street Square EC4A 3BZ and Wales David BECKER PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW and Wales Mark BEDDY 2 New Street Square EC4A 3BZ Ireland David Millar Thompson BELL 2 New Street Square EC4A 3BZ Institute of Chartered Accountants of Scotland Andrew John BOND Abbots House Abbey Street Reading RG1 3BD and Wales Gregory John BRANCH P O Box 403 44 Esplanade JE4 8WG and Wales Page 18 of 108

Deloitte LLP RA006 Caroline Louise BRITTON Hill House 1 Little New Street EC4A 3TR and Wales Christopher William BROUGH Hill House 1 Little New Street EC4A 3TR and Wales Makhan CHAHAL 2 New Street Square EC4A 3BZ and Wales John Gilmour CLACY PO Box 137 Regency Court Glategny Esplanade St Peter Port Guernsey GY1 3HW and Wales Andrew Peter CLARK 2 New Street Square EC4A 3BZ and Wales Russell Stewart DAVIS Hill House 1 Little New Street EC4A 3TR and Wales Andrew John DOWNES Hill House 1 Little New Street EC4A 3TR and Wales Page 19 of 108

Deloitte LLP RA006 William EVERSDEN 2 New Street Square EC4A 3BZ and Wales Pauk FRANEK 2 New Street Square EC4A 3BZ and Wales Helen Jane GALE P O Box 403 44 Esplanade JE4 8WG 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 44 Esplanade JE4 8WG and Wales Page 20 of 108

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 2 New Street Square EC4A 3BZ and Wales Douglas John KING 2 New Street Square EC4A 3BZ and Wales Sukhbinder KOONER 2 New Street Square EC4A 3BZ and Wales James Alaric LEIGH 2 New Street Square EC4A 3BZ and Wales Simon Duncan LETTS 3 Victoria Square Victoria Street St Albans AL1 3TF and Wales Page 21 of 108

Deloitte LLP RA006 Michael John LLOYD Hill House 1 Little New Street EC4A 3TR 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 2 New Street Square EC4A 3BZ and Wales Richard Robert James MUSCHAMP 2 New Street Square EC4A 3BZ and Wales Simon James OATEN 2 New Street Square EC4A 3BZ and Wales David John PATERSON 2 New Street Square EC4A 3BZ and Wales James POLSON Hill House 1 Little New Street EC4A 3TR and Wales Page 22 of 108

Deloitte LLP RA006 David John QUINLIN 2 New Street Square EC4A 3BZ and Wales Alistair PRITCHARD 1 Woodborough Road Nottingham NG1 3FG and Wales Graham Oram RICHARDSON 2 New Street Square EC4A 3BZ and Wales Georgina Alison ROBB 2 New Street Square EC4A 3BZ and Wales Sarah SANDERS The Old Courthouse Athol Street Douglas Isle of Man IM99 1XJ 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 Page 23 of 108

Deloitte LLP RA006 Judith Sarah TACON 2 New Street Square EC4A 3BZ and Wales Christopher Tamlyn THOMAS 2 New Street Square EC4A 3BZ and Wales Julian Steven THOMAS 2 New Street Square EC4A 3BZ and Wales Calum MacKenzie THOMSON Hill House 1 Little New Street EC4A 3TR 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 24 of 108

Deloitte LLP RA006 Michael Wade WILLIAMS Hill House 1 Little New Street EC4A 3TR and Wales Jonathan David Robert YOUNG 2 New Street Square EC4A 3BZ and Wales Page 25 of 108

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 32 Albyn Place Aberdeen Scotland AB10 1YL 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 26 of 108

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 Jonathan James HOLLOWAY 7 More Riverside SE1 2RT and Wales Timothy John McALLISTER Parwinder Singh PUREWAL 1 Embankment Place WC2N 6RH 7 More Riverside SE1 2RT and Wales and Wales David Alan SNELL 1 Embankment Place WC2N 6RH and Wales Richard John SPILSBURY 32 Albyn Place Aberdeen Scotland AB10 1YL 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 27 of 108

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 28 of 108

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 29 of 108

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 Ryan AITKEN Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG Institute of Chartered Accountants of Scotland 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 and Wales Page 30 of 108

KPMG LLP RA008 Sameena ARSHAD Institute of Chartered Accountants of Scotland Tudor AW E14 5G and Wales Mark Robert BAILLACHE E14 5G and Wales Guy Lawrence Tarn BAINBRIDGE 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 Page 31 of 108

KPMG LLP RA008 Richard BARTLETT-RAWLINGS Botanic House 100 Hills Road Cambridge CB2 1AR 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 Jonathan Leslie Turner BELL and Wales John Charles Quentin BENNETT and Wales Page 32 of 108

KPMG LLP RA008 David John BILLS 1 St Peter s Square Manchester M2 3AE and Wales Jonathan BINGHAM and Wales Ian Keith BONE and Wales Ian James BORLEY 1 Waterloo Way Leicester LE1 6LP and Wales Andrew BRADSHAW and Wales Colin James BREARLEY St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales Robert John BRENT and Wales Richard BROADBELT and Wales Page 33 of 108

KPMG LLP RA008 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 Thomas James BROWN and Wales Matthew John BUCKINGHAM One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Stuart BURDASS 1 St Peter s Square Manchester M2 3AE and Wales Catherine BURNET Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG Institute of Chartered Accountants of Scotland Page 34 of 108

KPMG LLP RA008 David Jeffrey BURRIDGE 58 Clarendon Road Watford WD17 1DE and Wales Gemma BUSCHOR and Wales Timothy Alexander BUTCHART and Wales Christopher BUTT 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales John David CAIN and Wales Neil Laurie CALDER St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales David CAMPBELL and Wales Andrew Colin CAMPBELL-ORDE 66 Queens Square Bristol BS1 4BE and Wales Page 35 of 108

KPMG LLP RA008 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 James CHILDS-CLARKE Gateway House Tollgate Chandler s Ford Eastleigh Southampton SO53 3TG and Wales Kevin Roy CLARK and Wales Simon CLARK and Wales Adrian Paul COLLIER and Wales Page 36 of 108

KPMG LLP RA008 Stephen John COOPER and Wales Scott Roger CORMACK and Wales John COSTELLO 1 St Peter s Square Manchester M2 3AE and Wales Terri COUGHLAN Arlington Business Park Theale Reading RG7 4SD and Wales Elizabeth COX and Wales Peter CRABB and Wales Stuart Read CRISP and Wales Iain Alexander CUMMINGS and Wales Page 37 of 108

KPMG LLP RA008 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 Matthew Justin DAVIES and Wales Michael DAVIES 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 David DERBYSHIRE 37 Albyn Place Aberdeen Scotland AB10 1JB and Wales Page 38 of 108

KPMG LLP RA008 Louise DE LUCCHI St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales 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 Chrissy (Chrysoula) 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 Page 39 of 108

KPMG LLP RA008 Nicholas John EDMONDS and Wales John EDWARDS and Wales John Lambert ELLACOTT 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Richard EVANS Edward VII Quay Navigation Way Ashton-on-Ribble Preston PR2 2YF and Wales Tom EVE and Wales Richard Charles FAULKNER and Wales Anthony Richard FELTHOUSE One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Page 40 of 108

KPMG LLP RA008 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 Rachel Louise FLEMING Quayside House 110 Quayside Newcastle upon Tyne NE1 3DX and Wales Fiona FORSTER One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Ian Michael FREEMAN and Wales Page 41 of 108

KPMG LLP RA008 Michael Christopher FROOM One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Paul FURNEAUX and Wales Richard Kenneth GABBERTAS One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Caroline GILBERTSON and Wales Hugh GREEN 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 42 of 108

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 43 of 108

KPMG LLP RA008 Simon HAYDN-JONES Arlington Business Park Theale Reading RG7 4SD and Wales Christopher Robert HEARLD One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Christopher John HEARN 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 Richard Martin HINTON and Wales Page 44 of 108

KPMG LLP RA008 Emma Marguerite HOLIDAY 3 Assembly Square Britannia Quay Cardiff Bay Wales CF10 4AX and Wales Bill HOLLAND and Wales Paul HOLLAND Arlington Business Park Theale Reading RG7 4SD 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 Institute of Chartered Accountants of Scotland s Andrew JONES One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Page 45 of 108

KPMG LLP RA008 Anna Louise JONES and Wales Hywel Puleston JONES 8 Princes Parade Liverpool L3 1QH and Wales Aimie Rebecca KEKI Altius House One North Fourth Street Milton Keynes MK9 1NE and Wales Richard Nicholas KELLY and Wales 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 Page 46 of 108

KPMG LLP RA008 James LEDWARD Arlington Business Park Theale Reading RG7 4SD and Wales John LEECH One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales 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 Peter Gordon LOMAX 66 Queens Square Bristol BS1 4BE and Wales Richard LOMAX 3 Assembly Square Britannia Quay Cardiff Bay Wales CF10 4AX and Wales James LOVEGROVE and Wales Page 47 of 108

KPMG LLP RA008 Juliette LOWES and Wales John Kerr LUKE and Wales David MADDAMS and Wales Michael MALONEY and Wales Pamela Louise MARCO Altius House 1 North Fourth Street Milton Keynes MK9 1NE and Wales James Bruce MARKS 319 St Vincent Street Glasgow Scotland G2 5AS Institute of Chartered Accountants of Scotland Andrew Gerard MARSHALL and Wales Page 48 of 108

KPMG LLP RA008 Jonathan Michael MARTIN and Wales Stephen Charles Alexander MASTERS 1 Forest Gate Brighton Road Crawley West Sussex RH12 2LF and Wales Mark MATTHEWMAN and Wales David Victor MATTHEWS Institute of Chartered Accountants of Scotland Derek Ian McALLAN Arlington Business Park Theale Reading RG7 4SD and Wales Sean McCALLION and Wales Karen Emma McCULLOCH and Wales Michael McGARRY and Wales Page 49 of 108

KPMG LLP RA008 Pamela McINTYRE Institute of Chartered Accountants of Scotland Harry Edward MEARS Gatoway House Tollgate Chandlers Ford Southampton SO53 3TG and Wales Peter Noel MEEHAN One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Philip MERCHANT Institute of Chartered Accountants of Scotland William Rufus Charles MEREDITH and Wales Jonathan MILLS and Wales Rehman MINSHALL 1 St Peter s Square Manchester M2 3AE and Wales Paul Burnett MORAN Quayside House 110 Quayside Newcastle Upon Tyne NE1 3DX and Wales Page 50 of 108

KPMG LLP RA008 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 One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Claire NEEDHAM One Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Karyn NICOLL and Wales Page 51 of 108

KPMG LLP RA008 Fleur NIEBOER and Wales Roger NIXON 1 St Peter s Square Manchester M2 3AE 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 Neil James PALMER and Wales Craig Neil PARKIN St Nicholas House 31 Park Row Nottingham NG1 6FQ and Wales Page 52 of 108

KPMG LLP RA008 Clare Margaret PARTRIDGE 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Johnathan David PASS and Wales Jatin PATEL Institute of Chartered Accountants of Scotland Catherine PATTENDEN One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Michael PECK and Wales Ian Denzil PENNINGTON 3 Assembly Square Britannia Quay Cardiff Wales CF10 4AX and Wales Rebecca PETT and Wales Richard PINCKARD and Wales Page 53 of 108

KPMG LLP RA008 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 Botanic House 100 Hills Road Cambridge CB1 1AR and Wales Nicola QUAYLE 1 St Peter s Square Manchester M2 3AE and Wales Julie RADCLIFFE 1 St Peter s Square Manchester M2 3AE and Wales Page 54 of 108

KPMG LLP RA008 Matthew RADWELL Murray RAISBECK Botanic House 100 Hills Road Cambridge CB2 1AR and Wales and Wales Richard John RAWSTRON and Wales Andrew REDDINGTON 1 St Peter s Square Manchester M2 3AE and Wales Ashley REES and Wales George RICHARDS and Wales Simon RICHARDSON and Wales Charles Lynton RICHMOND and Wales Page 55 of 108

KPMG LLP RA008 Dean Warren ROGERS and Wales Sarah Jane ROLLS 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 1 Forest Gate Brighton Road Crawley West Sussex RH12 2LF and Wales Jonathan RUSSELL Arlington Business Park Theale Reading RG7 4SD and Wales Simon Denis RYDER and Wales Page 56 of 108

KPMG LLP RA008 Paul Alexander SANDERSON Paul Kenneth SAWDON Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG and Wales and Wales Andrew John SAYERS and Wales Richard SCOTT-HOPKINS Institute of Chartered Accountants of Scotland 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 Page 57 of 108

KPMG LLP RA008 Andrew John SHAW Mark SHEPPARD Saltire Court 20 Castle Terrace Edinburgh Scotland EH1 2EG 1 Forest Gate Brighton Road Crawley RH11 9PT and Wales and Wales Alexander David Robert SIMPSON 1 St Peter s Square Manchester M2 3AE and Wales David SIMPSON and Wales Philip SMART and Wales Mark SMITH Association of Chartered Certified Accountants Page 58 of 108

KPMG LLP RA008 Richard Patrick SMITH and Wales Stuart Peter James SMITH One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales 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 Arlington Business Park Theale Reading RG7 4SD and Wales Page 59 of 108

KPMG LLP RA008 Adrian STONE and Wales Sarah STYANT and Wales Sue SUCHOPAREK 1 St Peter s Square Manchester M2 3AE and Wales Mark SUMMERFIELD and Wales Anthony James SYKES and Wales Mark Jason TAYLOR and Wales Kate Jane TEAL 66 Queens Square Bristol BS1 4BE and Wales Rajan THAKRAR and Wales Page 60 of 108

KPMG LLP RA008 Salim THARANI and Wales Jeremy Paul THOMAS 3 Assembly Square Britannia Quay Cardiff Bay Wales CF10 4AX Association of Chartered Certified Accountants Michael Roger THOMPSON Quayside House 110 Quayside Newcastle Upon Tyne NE1 3DX and Wales Kushan TIKKOO and Wales Xavier Jean-Pierre Benoit TIMMERMANS One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales David Andrew Thompson TODD and Wales Henry TODD and Wales James Mark TRACEY One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales Page 61 of 108

KPMG LLP RA008 Andrew TURNER 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 Stephen Barrie WARD Stephen John WARDELL One Snowhill Snow Hill Queensway Birmingham B4 6GH and Wales and Wales John David WATERSON 191 West George Street Glasgow Scotland G2 2LJ Institute of Chartered Accountants of Scotland Page 62 of 108

KPMG LLP RA008 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 Frances WHITTLE 1 St Peter s Square Manchester M2 3AE and Wales Karen WIGHTMAN and Wales Adrian John WILCOX and Wales Matthew David WILCOX 1 Sovereign Square Sovereign Street Leeds LS1 4DA and Wales Page 63 of 108

KPMG LLP RA008 Mostyn Daniel WILSON and Wales Stuart Charles WOOD One Snowhill Snowhill Queensway Birmingham B4 6GH and Wales Michael Raymond WOODWARD and Wales Mark WRIGGLESWORTH and Wales Rachel Miako YASUE and Wales Fangfang ZHOU and Wales Page 64 of 108

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 65 of 108

RSM UK Audit LLP RA010 MK9 1BP Mark Ernest HARWOOD 25 Farringdon Street EC4A 4AB and Wales Page 66 of 108

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 67 of 108

KPMG Channel Islands Limited RA011 Steven HUNT 37 Esplanade JE4 8WQ Robert KIRKBY 37 Esplanade JE4 8WQ Jason LAITY 37 Esplanade JE4 8WQ Oliver Piers Alexander Gwyn MORRIS 37 Esplanade JE4 8WQ Andrew QUINN 37 Esplanade JE4 8WQ John RIVA 37 Esplanade JE4 8WQ Nicholas STEVENS 37 Esplanade JE4 8WQ Page 68 of 108

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 69 of 108

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 70 of 108

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 71 of 108

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 72 of 108

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 73 of 108

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 74 of 108

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 Julie Angela BISSON PO Box 9 Royal Chambers St Julian s Avenue St Peter Port Guernsey GY1 4AF and Wales 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 75 of 108

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 76 of 108

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 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 Sarah Jane WILLIAMS 25 Churchill Place E14 5EY and Wales Kenneth Grant WILLIAMSON 1 More Place SE1 2AF and Wales Page 77 of 108

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 78 of 108

BDO LLP RA014 Scott McNAUGHTON 55 Baker Street W1U 7EU and Wales Page 79 of 108

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 80 of 108

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 81 of 108

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 82 of 108

Bracken Rothwell Limited RA018 Registration number: RA018 Date of Registration: 30 September 2010 Name of auditor Bracken Rothwell Limited Registered office 2 nd Floor, The Le Gallais Building 54 Bath Street JE1 1FW Address of each office from which the audit of market traded companies is carried out 2 nd Floor, The Le Gallais Building 54 Bath Street JE1 1FW Conditions and limitations that the registration is subject to None -resident directors, members or partners (as relevant) of the auditor Name Business address Louise Martha Mary BRACKEN-SMITH 2 nd Floor, The Le Gallais Building 54 Bath Street JE1 1FW Alistair James ROTHWELL 2 nd Floor, The Le Gallais Building 54 Bath Street JE1 1FW Page 83 of 108

Bracken Rothwell Limited RA018 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 Alistair James ROTHWELL 2nd Floor, The Le Gallais Building 54 Bath Street JE1 1FW Institute of Chartered Accountants in and Wales Page 84 of 108

Campbell Dallas LLP RA019 Registration number: RA019 Date of Registration: 14 January 2011 Name of auditor Campbell Dallas LLP Registered office Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF Address of each office from which the audit of market traded companies is carried out Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF 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 Donald James BOYD Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF Institute of Chartered Accountants of Scotland Page 85 of 108

Cambell Dallas LLP RA019 Fraser William James CAMPBELL Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF Institute of Chartered Accountants of Scotland Peter GALLANAGH Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF Institute of Chartered Accountants of Scotland Greig William MCKNIGHT Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF Institute of Chartered Accountants of Scotland Richard Matthew PATTERSON Titanium 1 King s Inch Place Renfrewshire Scotland PA4 8WF Institute of Chartered Accountants of Scotland Page 86 of 108

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 87 of 108

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 88 of 108

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 89 of 108

Baker Tilly Channel Islands Limited RA022 Bernard Le Claire First Floor Kensington Chambers 46/50 Kensington Place JE4 0ZE 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 90 of 108

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 91 of 108

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 92 of 108

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 94 of 108

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 95 of 108