It’s about the bigger picture.

We have one goal: your success. In our opinion, the best way to achieve that is through teamwork with you. We offer a full range of services covering audit, tax, consulting and corporate finance. Only by looking at the bigger picture can you see connections. We will find an answer to each of your business challenges – that is our job.

Your business is our number one priority.

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This philosophy has helped make us what we are today – one of Germany’s leading audit and consulting firms. The Deloitte Touche Tohmatsu network puts the know-how of approximately 169,000 employees world-wide at your disposal – more than half of the world’s major companies are already benefiting from our expertise.

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Teamwork counts.Focus on cooperation – four service areasTeam spirit is a guiding principle for our corporate structure. Among the world’s leading professional services firms we offer our clients a unique wealth of expertise combining audit, tax, consulting and corporate finance services. Page 8

Effective consultation – joint successIn everything we do, we believe a personal approach is just as important as harsh facts. Working together with clients enables us to analyse situations, assess needs and fulfil our objective of delivering customised, practical and transparent solutions as well as secure opinions. Page 5

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Teamwork counts.Far-sighted vision – boundless expertiseOur philosophy of cooperation does not stop at national boundaries. The Deloitte Touche Tohmatsu organisation puts approximately 169,000 employees in more than 140 countries across all con- tinents at your disposal. For every international project we can provide local experts offering in-depth knowledge of the respective market conditions. Page 17

Incorporating synergies – keeping everything in perspectiveAll our audit and consulting services offer a totally integrated ap-proach. Looking at issues from every angle enables us to create added value for our clients. From employee qualifications to the working environment, our corporate culture embraces this objective to the full. Page 15

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We turn the latest thinking, experience and knowledge of processes and technologies into intelligent and practical solutions.

Insightful

We deliver more .

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We live in a fast-moving world. All aspects of our lives – home, social and work envir on-ments – are exposed to dynamic change. Corporate executives have a special respon-sibility. They need to be able to develop strategies and implement the right solu-tions. We help them succeed.

Whatever a company’s size, legal structure or area of activity, we look on every client as our most important customer. We offer our experience and expertise to help overcome the complex challenges faced by businesses today. Detailed knowledge of the facts and background environment is critical. But trust is equally important. No matter what the question at issue, we always emphasise the personal approach.

Personal contact and transparent processesModern IT infrastructures may offer rapid, efficient communication, but they are no substitute for personal contact. Personal dialogue is the only way auditors and con-sultants can gain a real understanding of a

company’s individual circumstances and develop secure opinions as well as optimum solutions.

We attach priority to direct contact with our clients, even at the highest executive level; our senior executives, too, are directly involved in our day-to-day business. We will always make time for a personal meeting. We constantly check on the progress of projects; findings and results are presented quickly, always comprehensible and always transparent. Because we believe that under-standing doesn’t only mean actively listen-ing – a client must also understand the results of our work. Last but not least, we aim to work with our clients and establish the best possible basis for successful deci-sions. A client who keeps using our services because he trusts us is ultimate proof that we have achieved our goal.

Sharing knowledge, imparting strengthWe are convinced that complex challenges can only be overcome by working as a team. Our wealth of expertise is a vital

Effective consultation – joint success.Our business relations are based on trust and understanding. This special quality standard underpins all our work, helping us achieve our ultimate goal of success for our clients.

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strength. Alongside auditors and tax and management consultants we also use the knowledge of lawyers, IT specialists, actuar-ies and numerous other experts.

Our client service structure is team-based to ensure clients gain maximum benefit from this extensive know-how. Teams comprise experts from various disciplines and are assem bled to meet the specific requirements of a project. Each employee has a clearly defined role and precise job description. This permits us to view issues from different per-spectives and use the results to develop se-cure opinions and workable solutions.

Complex issues call for complex strategiesOur methodical team-based approach en-ables us to solve complex tasks demanding wide-ranging skills. In a health care project, for example, we tapped the combined know-ledge of strategy and finance experts, IT specialists, HR developers, health managers – even property specialists and call centre experts – to end a cycle of spiralling costs and falling client numbers. Measures includ-

ed optimising the service portfolio, modify-ing employee remuneration struc tures and introducing efficient IT planning.

All decisions made by our teams are taken in close consultation at local level, drawing on the specialist expertise of the individual team members. This enables measures to be taken quickly and reliably. Our teams have flat hierarchies allowing work to focus on the specific problem in hand. A key ethos is integrity. We can only achieve optimum results by being totally honest and sincere. This may prove uncomfortable at times – but it will produce the right result.

Holding the reins:The lead client service partnerUltimate responsibility for all decisions lies with the lead client service partner. He main-tains close contact with decision-makers at the client’s place of business and with the members of the client service team. He keeps control of the reins, striving to ensure that efficient teamwork produces sound advice of the highest quality. As a result, clients know they will receive specially tailored, single-source solutions..

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Sorgfaltiges protokolieren, führt zu klaren Verhältnissen

Focusing efforts to add value for clients with honesty and integrity. Having the ability to make tough principle-based decisions. Ensuring quality above all and always doing the right thing, even when it is the hard thing to do.

Principled

The safest option is not necessarily the best.

Audit

Our portfolio extends from audits of finan-cial statements to IT system audits and special-purpose audits. Whatever the type of audit, our clients benefit because our standards are usually far more exacting than statutory requirements. Our work is guided by the principles of quality, integrity and independence.

Maintaining strict independence is a prime objective. An internal clearing centre moni-tors compliance with all statutory provisions that regulate the audit services we provide for our clients. Worldwide, personal inde-pendence is ensured via Deloitte Touche Tohmatsu’s global independence monitoring system.

Financial statementsOur comprehensive risk and business pro-cess-oriented approach extends far beyond “traditional” audit services and has achieved global recognition. We analyse business ac-tivities, processes and workflows as well as the financial background. We also assess the effectiveness of existing control mechan-isms. During audits we emphasise communi-cation with management and the supervis-ory board. We provide our clients with regular progress reports, assess risks and identify problem areas and weaknesses. We work quickly to pass on our findings on the

financial situation, the efficiency of the ex-isting risk management system, compliance with statutory requirements and other audit results of importance to decision-making pro cesses. In addition to the mandatory audit report and the management letter we also draw up specific suggestions for im-prove ment and identify opportunities for opti mis ation. Our quality standards exceed the requirements imposed by Germany’s tightened statutory regulations and the International Standards on Auditing (ISA). Our audit concept undergoes constant improve ment and development to ensure the best possible quality at all times.

Consistent excellenceContinuous quality assurance is a top pri or-ity for us. We have developed an internal practice review system to ensure first-class audit services. Reviewers from other branches or the international network carry out regular checks and ensure that quality standards, industry standards and also Deloitte’s own more exacting requirements are complied with. We received an unre-served quality control certificate from our mandatory external quality audit. The qua l-ity of our work is also guaranteed by the use of advanced information technology. Our internally developed audit software AuditSystem/2 enhances the Deloitte audit concept and our audit documentation. Its worldwide application by Deloitte guaran-

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Focus on cooperation – four service areas.As one of Germany’s leading professional services firms we cover audit, tax, consulting and corporate finance. These services are not viewed in isolation, however. Our experts work together on projects on a multi-disciplinary basis.

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tees uniform audit procedures. This improves efficiency and increases the reliability of our audit work.

International accountingFactors such as the globalisation of capital markets and the internationalisation of com-panies and groups are increasingly forcing companies to switch from German commer-cial accounting standards to internationally accepted standards. According to the EU Directive of June 2002, listed companies have been obliged to prepare their consoli-dated financial statements according to International Financial Reporting Standards (IFRS) since 2005. It also makes sense for nonlisted companies to prepare their consol-idated financial statements according to IFRS and gain exemption from preparing them in accordance with the German Com-mercial Code (HGB) as investors, suppliers, customers and lenders are increasingly demanding internationally comparable financial statements from companies who operate on the international stage. Practical experience shows that applying uniform international standards can offer major ben-efits in the preparation and meaningfulness of internal and external reporting. Due to stock market requirements in the USA and specific industry-related factors United States Generally Accepted Accounting Principles (US-GAAP) continue to play an important role alongside IFRS.

We have extensive experience of internation-al accounting. Even before international accounting standards were introduced in Germany we used them to audit numerous domestic subsidiaries of international groups. We were involved in a number of auditing and consultancy projects, helping German companies to register on domestic and foreign stock exchanges.

Enterprise Risk ServicesMarket requirements and an increasing number of legal regulations force enterprises to maintain reliable control and monitor-ing systems. Therefore, top executives have increased their focus on topics such as risk management, early warning systems, controls monitoring and security as well as effective tool support, in addition to their traditional management tasks.

As part of our firm, Enterprise Risk Services (ERS) is an internationally leading advisory practice supporting executives to manage their companies both responsibly and with great foresight, leveraging current methods and tools to meet statutory, regulatory and organisational requirements. In addition, we offer our know-how to companies from highly regulated sectors such as the financial services or the energy and resources indus-try. We focus on identifying and managing risks in all business areas such as designing intelligent risk management systems, de-veloping efficient internal control systems, performing internal audits or implementing preventive measures to expose and investi-gate cases of embezzlement or fraud. These services are complemented by our compre-hensive experience in specific enterprise ap-plications and IT security.

Special-purpose auditsOur audit portfolio also includes statutory and voluntary special-purpose audits. Such projects may include formation audits, non-cash con tribution audits, conversion and merger audits, restructuring audits, special-purpose audits under stock corporation law, examinations of creditworthiness and also profitability studies or audits at the request of supervisory author ities.

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Securitisation ServicesIn 2008, Deloitte has been named “Accoun-tancy Firm of the Year” for the 10th con-secutive year. This major award is presented annu ally by the trade journal „International Securitisation Report“ (ISR).

In Germany, the German Securitisation Group makes its specialist knowledge of the domestic and European market available to all involved in the securitisation process. The services of the German Securitisation Group include due diligence/asset audits, IT sys-tems, cash flow modelling, project manage-ment, regulatory and accounting consulting, tax representative, tax services and trustee/independent auditor services.

Tax

We also offer our clients a comprehen-sive range of services on all tax matters. Our services have received several special awards. For example, the “World Tax 2008” ranking by the trade journal “International Tax Review” confirmed once again the outstanding quality of our expertise in tax consultancy. Deloitte Germany was placed in the top category of “Leading Firms”.

Tax planningWe identify the most advantageous legal form for existing or new companies and assess capital spending projects and private capital investments from a fiscal point of view. Our tax advisers analyse fiscal risks of company transactions and assist medium-sized businesses and family-owned com-panies in matters relating to planning com-pany succession, the transfer of assets and succession by inheritance. Our experts have specialist industry knowledge in fields such as housing, real estate investment funds and the structuring of leasing transactions.

Tax returns and tax law complianceWe prepare corporate and private tax re-turns, assist our clients with government tax audits and represent them vis-à-vis the fiscal authorities and courts.

International tax optimisationIn the field of international tax law, our ex-perts play an important role in optimising the tax efficiency of global operations. We use our extensive database of tax-related information from around 190 countries to help us assist in the selection and planning of investments in overseas locations, capital investments and corporate transactions. Close cooperation with our partner practices abroad ensures the direct and efficient trans-fer of knowledge.

Mergers & AcquisitionsWith one of the most successful consultan-cy teams in Germany, we offer extensive ex-perience in all areas of transaction tax con-sulting. We advise purchasers and vendors throughout all stages of the purchase/sales process and provide support during plan-ning, structuring and implementation. Our range of services also includes tax risk au-dits and analysis, national and international acquisition structuring and post-acquisition implementation of the tax structure.

Transfer PricingThe transfer pricing tax law/regulations around the world are increasing significant-ly and taxpayers face a potential minefield when they consider their global related par-ty transactions. On the other hand the topic is an opportunity for multinational enter-prises to affirmatively plan their transfer pricing in a tax efficient manner.

The total is greater than the sum of its parts.

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We are experienced in solving clients’ prob-lems and offering creative solutions. Our well-rounded international team consists of economists, lawyers, tax advisors and com-petent authority/arbitration specialists. We are experienced in all facets of transfer pric-ing, including transfer pricing audits, docu-mentation and global earnings optimization. Our advice not only considers our clients’ tax requirements but also considers their business needs and commercial constraints. As transfer pricing usually includes at least two countries we are integrated as part of a global team. Our team is supported by the most updated technology, including the use of our proprietary software Transfer Pricing ArchitectTM. Deloitte’s vast experi-ence in implementing innovative transfer pricing solutions and assisting in the com-pliance and controversy burdens/risks secure our clients’ company’s interests worldwide. This is appreciated by clients and leading trade journals alike. In 2008, for example, we were again rated “World’s Leading Transfer Pricing Advisor” by “Euromoney” magazine.

Consulting

Our consulting services focus on complete solutions, not abstract analyses. Instead of imposing standardised models, we work in consultation with our clients to elaborate in-tegrated, customised solutions geared to their specific needs. And our work does not end there – we also help to implement our concepts. Working in independ ent partner-ship with the world’s leading technology companies enables us to develop the most appropriate solution for every situation.Many projects such as relocations, restruc-turing plans and corporate transactions require close contacts to the other service divisions. Within the consulting field we focus on the following areas:

Strategy and organisationWe assist customers facing key strategic de-cisions. We perform market and competition analyses and market entry studies as well as developing portfolio strategies and manage-ment and organisation concepts for holding structures and business divisions. We follow corporate transactions through every stage of a carve-out or merger. In cost-cutting projects we help clients achieve the desired savings by incorporating benchmarks for the respective sectors of industry and corporate functions.

With our CIO Advisory Services we offer the complete range of services for optimizing the IT landscape, from functional consulting support to value added services.

Market Strategy & Customer relation-ship management (CRM)Our specialist CRM consultants are experts in identifying how to enhance sales pro-spects and increase profitability and custom-er loyalty in individual sectors of industry. Core services include customer segmenting, optimising marketing, sales and service pro-cesses, field service control and the mapping of these processes in specific CRM systems.

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Supply chain management We focus on increasing profits and efficiency. We specialise in product innovations and life-cycle management, purchasing, supply-chain planning and optimisation through to intercompany logistics networks. Combining innovative and technological capabilities en-ables us to develop and implement feasible solutions.

Finance and controlling (CFO services)We assist CFOs in establishing controlling systems using the latest concepts and tools. Our integrated approach enables improved efficiency in terms of time, costs and qual-ity in all aspects of finance and ensures the integrity of data used for management re-porting and communication with the capital markets.

Human capitalWe help our clients organise their human resources structure, from the development of strategies and optimisation of processes to the establishment of shared service centres or the selection of an outsourcing partner. We also specialise in organising corporate universities and establishing learning management platforms. Our ex-perts also help model incentive and remu-neration systems and implement talent and performance systems.

Enterprise applicationsWe offer clients strategic and technological support in implementing enterprise systems in the fields of finance, logistics, produc-tion and sales. We provide comprehensive programme management and system in-tegration services ranging from software selection and process optimisation to im-plementation and “after-go-live support”. In addition to consultancy services we also organise and optimise applications support and mainten ance.

Technology integrationOur IT specialists act as solutions architects, combining industry and technical expertise with technological innovation. Key focuses include transactional and analytical systems, interaction systems as well as IT manage-ment and IT organisation.

Corporate finance

Mergers, takeovers, corporate acquisitions and disposals play an integral role in in-ternational business and require specialist advice and support. Independent experts have recognised the quality of our services here, too. For example, in its “Awards for Excellence in Advisory Services Europe 2007”, the trade journal “Private Equity News” proclaimed Deloitte “Corporate Finance Team of the Year”. Our wealth of experience and expertise makes us market leaders in many fields, including business valuations and supporting management teams during management buy-outs.

Business valuations Business valuation is growing in importance due to the increasing number of corporate transactions. As one of the market leaders we offer decades of experience in this field. Depending on the particular circumstances, we act as consultants, neutral experts or ar-bitrators.

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Transaction servicesDue diligence audits are an integral part of analysis procedures for the acquisition/dis-posal of companies. The strengths and weaknesses, opportunities and risks of a company are examined in detail. Integrated teams of experts assess legal, fiscal, organ-isational, economic and financial criteria. Our work focuses on identifying significant suc-cess factors and also carrying out the legal and fiscal groundwork for a transaction. Our assessment of the market and competition situation and also future earnings and finan-cial prospects allows clients to make sound decisions. Using the audit results, our spe-cialists also assist during contract negoti-ations and ensure the best fiscal framework for the transaction.

Going public We provide comprehensive consulting ser-vices for clients wanting to go public. Our portfolio extends from strategic orientation and business plans through to corporate legal structures.

Corporate finance advisoryCorporate finance advisory covers mergers and acquisitions consultancy services, from initial contact to implementation. Our stra-tegic advisers guarantee expert advice dur-ing the preparation of transactions in all sectors of industry. In conjunction with trans-action services, we assist our clients in the sale of companies and parts thereof by of-fering an integrated service covering disposal audits and assistance with negotiations. We support management teams during management buy-outs by providing feasibil-ity studies and advising on capital procure-ment. We also develop complex corporate planning models.

Forensic and dispute servicesRecent years have witnessed a global in-crease in crimes involving fraud, dishonest dealings, corruption, money laundering and balance-sheet manipulation. Our services include the investigation and prevention of corporate and white-collar crime and the implementation of comprehensive risk man-agement systems. We help solve crimes and provide court documentation and we also help recover lost assets and assert existing claims.

Reorganisation servicesWe assist distressed companies by offering an integrated service to help them recover and overcome a crisis. Interdisciplinary teams combine business management and pro-cess-oriented knowledge with expertise in the fields of commercial, fiscal, civil and in-solvency law. In addition to restructuring and reorganisation advice we offer specific solutions for investors and also provide in-solvency advice and support in cases of li-quidation or plant closures. .

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Inclusive

We look at every angle .

Building enduring relation-ships founded on mutual respect for diversity of thought and background, and on the strong belief that teamwork invariably produces the best results.

Multi-dimensionalWe take a 360 degree perspective on issues to seek out the whole picture before putting forth assess-ments and solutions.

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This is second nature to us. Our client ser-vice teams include experts from various dis-ciplines so they automatically grasp the com-plete picture. This secures a competitive edge for us and for our clients. Rather than producing results in isolation, our interdiscip-linary approach enables us to assess situ-ations accurately and develop complete so-lutions.

When dealing with finance and taxes, it is vital to remember the importance of systems and processes. New sales software can bring benefits for the individual department. But it will only prove a useful investment for the company as a whole if its impact on control-ling or accounting has been considered in advance. When changing a company’s legal form it is important to calculate the effect on accounting and capital procurement as well as considering legal and fiscal issues. Our clients benefit from a range of synergis-tic effects. For example, the findings of a fi-nancial statements audit can provide an im-portant impetus for corporate consulting.

Extensive expertiseThe need to keep the complete picture in mind when considering the finer details also calls for special qualities in our employees. In technical disciplines, one-fifth of know-ledge is considered outdated within a year. Only those who constantly transfer informa-tion into knowledge will succeed in today’s rapidly changing market environments. All our employees are therefore required to par-ticipate in a programme of continuing pro-fessional development. Courses on general and specific issues, training on topical tech-nical questions, IT training seminars and lan-guage courses are offered on a regular basis. A special programme enables employees to gain professional experience abroad. Our client service teams also include employees from other countries who contribute their own cultural knowledge and professional experience to our company.

Providing comprehensive advice requires for in-depth technical knowledge and also spe-cial personal skills. When recruiting staff we focus on qualities such as team spirit, a sense of responsibility, enthusiasm and em-pathy.

Incorporating synergies – keeping everything in perspective.Our experts always consider the consequences of their actions. Ac cording to this maxim, we capitalise on our expertise. Our corporate culture focuses on maintaining an overall perspective.

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Flat hierarchies and in-depth know-how Our team-oriented approach calls for a friend ly and open working atmosphere that encourages effective communication. We have flat hierarchies, with in-depth know-how organised in centres of excellence. These pool experts with specialist know-ledge of individual issues within their discip-lines. We operate a system of industry lines comprising teams with industry specialists from various disciplines. They all have detai-led knowledge of the competitive environ-ment, market conditions and special require-ments of a particular field of industry. Our industry lines cover sectors such as energy & resources, manu facturing, financial ser-vices, consumer business & transportation (including tourism, hospitality & leisure), the public sector & health care, real estate and technology, media & telecommunications.

The ability to transfer the latest knowledge is critical for a company of our size. Our con-sultants use extensive subject-related data-bases containing knowledge gained from numerous projects. In addition to their audit and consulting work many of our employees are also represented in technical working groups and lecture at academic institutes. This active role in shaping the framework

of our industry also benefits our clients. We constantly strive to keep our clients up to date by passing on the latest practice-re lated developments and innovations through seminars, conferences and technical articles as well as through our regular company pub-lications. .

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Back in 1952, we were one of the first Ger-man audit firms to establish links with an American and an English company. Deloitte Touche Tohmatsu has since grown into a global association whose economic strength is largely due to the cultural diversity of its members. Today, the member firms of Deloitte Touche Tohmatsu employ approxi-mately 169,000 people in more than 140 countries.

Clients who engage in foreign business activ-ities benefit from this structure. They have an international audit and consulting service of-fering uniform quality standards at their dis-posal. Clients who place their trust in our ex-perts will feel at home anywhere in the world. German-speaking experts are on hand locally in all major industrial nations. Our tax and finance experts are familiar with the laws and requirements of the respective countries and help support our clients’ busi-ness activities abroad. German subsidiaries of foreign companies also benefit from our ser-

vices. We help them develop an optimum sales organisation and optimise the fiscal struc ture of their relations with German business partners.

Globally, our lead client service partner con-cept also ensures effective, international co-operation, with the experienced and skilled lead client service partner acting as the first point of contact for clients. He coordinates the work of the international network. Where necessary, he calls in additional ser-vice providers to enhance the existing team.

However, even German companies who oper ate exclusively in the home market also benefit from our global presence. We apply our international experience and industry know-how in national projects, too. Our clients can avail themselves of IT applications incorporating the latest practical experience from our international projects. Depending on circumstances, experts from other coun-tries may also be called in where necessary.

Far-sighted vision – boundless expertise.The world is getting ever smaller. In today’s globalised business and capital markets a cosmopolitan structure is an increasingly critical success factor. For us, it is a tradition.

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Trust in our experts and feel at home anywhere in the world.

StraightforwardWe are clear and concise in our communications, straight in our dealings with people and open in our approach.

LeadersAnticipating future needs, developing workable solu- tions to problems, responding with rapid turnaround to questions and service re quests. Committed to out standing client service and to taking a stand on issues.

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At a glance

Deloitte Deutschland08/09

Revenues (E million) 716

Employees (average number) 4,696

Member firms of Deloitte Touche Tohmatsu

08/09

Revenues (US$ billion) 26,1

Employees 168,651

A History of Revenue Growth (E million)

0

100

200

300

400

500

600

700

800

2000 2003 2006 2009

282

461

517

716

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Partners

Nicolai AndersenWolfgang ApelHerbert ApweilerJens BallersteinProf. Dr. Andreas BarckowDirk BäßlerRainer BätzAndré BedenbeckerDr. Frank BeineBharat BhayaniRoland BienThomas BirkerDaniel BlöchleManfred BögleDr. Udo BohdalMarc BöhlhoffMarkus BöingDr. Achim BollwegProf. Dr. Peter BorgesHans Peter BorkGuido BoßmannDr. Michael BrauerDr. Ulrich BraunStefanie BrechtDr. Astrid Bregenhorn-KuhsClaus BrinkmannStephan BrunkeDr. Claus BuhleierMichael BukowskiGerd BunzeckHelmut BurckhardtFrank BurkertBert-Peter ConsoirAdrian CramptonNorbert DasenbrookDr. Roman DawidJohan de SpiegeleerJohannes DeselaersBernd DexheimerPeter DietterleChristian DinterThomas M. DöblerDaniel DöpfnerChristoph DornChristof DreibholzReinhard Drewes

Prof. Dr. Thomas EdenhoferChristian EhlermannAxel EigelshovenDaniela EisenhauerRalf EllselDr. Norbert EndresJörg EngelsRolf Epstein

Wolfgang FalkMarion FarnschläderMarco FeldhoffAndreas FeyDirk FischerKlaus FischerDr. Eduard ForsterStefan FröhlichDr. Michael FuchsSven FuhrmannAxel FunkenDr. Andreas GentnerDr. Johannes GerdsVolkart GiereBirgit GillarStefan GlaunerDr. Michael GöttgensPeter GötzStefan GötzenNorbert GraetzThomas GreinerChristoph GrevingProf. Dr. Wolfgang GreweRobert GrossoStefan GrubeManfred GünkelRoland HaageDirk HällmayrRoger HamadaUlrich HarnackeDirk HasselhofThomas HeidenfeldUwe HeimNorbert HeinenStefan HelmHeinz-Josef HermesAndreas HerzigMichael HessenbruchTorsten HeunChristian HimmelsbachHans-Peter HochradlErnst L. HoffmannFrank HoffsteterRalph HöllKarsten HollaschDr. Martin HölzRobert HorndaschDr. Stefan HuckemannGislar IckasBirgit JürgensmannDr. Volker KäbischJosef KalvelagePhilipp KarmannDr. Dirk-Oliver Kaul

Mathias KesslerThomas KirstanProf. Dr. Friedhelm KläsEdgar Klein Franz KlingerDr. Andreas KnäbchenLutz KnopAndreas KochSabine KöhlerHeiner KompenhansMartin KopatschekAndreas KortenRainer KortingPeter KörtingDr. Andreas KowallikGerd KreuzburgMichael KritzerAxel Kroniger

Prof. Dr. Heinz-Klaus KroppenVolker KrugDavid KrügerJochen KuhnertDr. Martin KünnemannMarion LammersThomas LechteInes LeffersSteffen LeglerJan LehnhardtDirk LemmProf. Dr. Carl-Friedrich LeuschnerFolke LichtenbergVolker LindeJens LöfflerKlaus LöfflerHans-Jochen LorenzenUlrich LotzThomas LüdkeThomas LudwigFrank MarzlufDr. Michael MaßbaumDietmar MayerThomas MentelTobias MenzelLutz MeyerJan Meyer-BerkhoutSanja MikicKurt MorzfeldPeter MosbachSonja MühleisenDr. Klaus MüllerKarl-Heinz MüllerMichael Müller

Marijan NemetDr. Marcus NiblerThomas NiehausMichael NiehuesJörg NiemeyerMagret NienhoffDr. Axel NientimpAstori NieperProf. Dr. Martin NonnenmacherThomas NorthoffChristopher NürkSven OberleJörg OhlsenDr. Martin OrthThomas Marcel OrthAndreas OtterHeribert PabstDr. Marcus PackDr. Michael PannenGerasimos PapadatosDr. Rudolf PauliPetra PeffermannHans-Jürgen PirenzRainer PlathProf. Dr. Martin PlendlUwe ProbstSteffen ProsigDr. Stephan RaschPeter RatzerEva RehbergDr. Holger ReichmannGerald ReiherHenrik ReimannGerhard ReiserHerbert ReißDr. Thomas ReitmayrJürgen RekerDr. Achim RoederDr. Hans-Rudolf RöhmKatrin RohmannThorsten RömgensChristoph RöperVolker RosenstockMarcus RothRichard RothEgon SachsalberDr. Niels SahlSteffen SäuberlichFrank SchäferHenning ScharpenbergReinhard ScharpenbergDr. Thomas ScheipersJörg Schiele

Enrik SchillerDr. Carsten SchinschelHeinz-Dieter SchlerethProf. Dr. Christian SchmidtDorothea SchmidtSteffen SchmidtVolker SchöckGerd ScholtenMartin SchommerKlaus SchreiberAndreas SchulzThorsten SeilerDr. Thomas SiwikChristof StadterDieter SteppanJan StratmannGuy StreetFred StrottmannAndreas SuerbaumAndreas SüßMartin TemmeDieter TenambergenJörg TeschUlrich TheileisPaul-Herbert ThiedeFrank ThieleMartin ThiermannProf. Dr. Otmar ThömmesDr. Peter Thormann Georg TominskiThomas TraubDr. Ingrid TurnerGabriele UnserDr. Petra van de LooNicolas VértesDr. Markus VogelSiegfried VogelFranz VoitJudith von der OheHeino von SchuckmannStefan VoßkuhlPeter WallnerJörg WegnerThomas WelzJochen WentzlerDr. Jörg WochnerHans Günter WolfProf. Dr. Kurt WolfsdorfMichael WollertDr. Felix WurmRalf Zaich Hans-Jürgen Ziegenbein

Stand: 30.11. 2009

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Where to find us

10719 BerlinKurfürstendamm 23Tel: +49 (0)30 25468 01Fax: +49 (0)30 25468 211

01097 DresdenTheresienstraße 29Tel: +49 (0)351 81101 0Fax: +49 (0)351 81101 99

40476 DusseldorfSchwannstraße 6Tel: +49 (0)211 8772 01

Fax: +49 (0)211 8772 2277

99084 ErfurtAnger 81Tel: +49 (0)361 65496 0Fax: +49 (0)361 65496 20

60486 Frankfurt/MainFranklinstraße 50Tel: +49 (0)69 75695 01

Fax: +49 (0)69 75695 6333Consulting:Franklinstraße 46–48Tel: +49 (0)69 97137 0Fax: +49 (0)69 97137 110

85354 FreisingWeihenstephaner Berg 4Tel: +49 (0)8161 51 0Fax: +49 (0)8161 51185

06108 Halle/SaaleBornknechtstraße 5Tel: +49 (0)345 2199 6Fax: +49 (0)345 2199 800

20355 HamburgHanse-ForumAxel-Springer-Platz 3Tel: +49 (0)40 32080 0

Fax: +49 (0)40 32080 4700

30159 HanoverGeorgstraße 52Tel: +49 (0)511 3023 0Fax: +49 (0)511 3023 170Consulting:Theaterstraße 15Tel: +49 (0)511 93636 0

Fax: +49 (0)511 93636 365

50672 CologneMagnusstraße 11Tel: +49 (0)221 97324 0Fax: +49 (0)221 97324 20

04317 LeipzigSeemannstraße 8Tel: +49 (0)341 992 7000Fax: +49 (0)341 992 7100

39104 MagdeburgHasselbachplatz 3Tel: +49 (0)391 56873 0Fax: +49 (0)391 56873 10

68165 Mannheim

Reichskanzler-Müller-Straße 25Tel: +49 (0)621 15901 0Fax: +49 (0)621 152958

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www.deloitte.com/deIssued 12/2009