Managing Director:  WP StB Gerhard Laschewski

Registered office: Düsseldorf

Commercial register: D üsseldorf (HRB 90333)

VAT identification number: DE 311884837

Country of license issuing: Germany

Regulating authority: Wirtschaftsprüferkammer (WPK), Rauchstraße 26, 10787 Berlin

Professional regulations:

• German Auditors’ Code (WPO) and Professional Statutes for Auditors / Sworn Auditors
• Statutes for quality control
• Professional Liability Insurance Ordinance

Details of the existing professional liability insurance policy required under § 54 WPO:

• Insurer: Liberty Specialty Markets Europe S.à.r.l. Zweigniederlassung Deutschland Im Klapperhof 7-23, 50670 Köln.
• Information on the territorial scope: The insurance cover includes worldwide coverage for foreign law and foreign jurisdictions.
• Information on these regulations can be found on the website of the Chamber of Public Accountants: http://www.wpk.de.

Information pursuant to §§ 36, 37 Consumer Dispute Settlement Act (VSBG):

Smart- Link GmbH Wirtschaftsprüfungsgesellschaft is not willing to participate in dispute resolution proceedings before a consumer arbitration board within the meaning of Section 2 of the Consumer Dispute Resolution Act.