| CL 15: |
Accounting Principles and Auditing Standards Committee of the Florida Institute of Certified Public Accountants (USA) |
| CL 2: |
Accounting Standards Board (ASB) (UK) |
| CL 11: |
Accounting Standards Board of Japan (ASBJ) (Japan) |
| CL 6: |
ACME (European Insurance Mutuals and Cooperatives Association) |
| CL 22: |
Association of Chartered Certified Accountants (ACCA) (UK) |
| CL 68: |
Association of Friendly Societies (UK) |
| CL 19: |
Association pour la participation des entreprises fran�aises � l'harmonisation comptable internationale (ACTEO) Association pour la participation des entreprises fran�aises � l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) France |
| CL 59: |
Australian Accounting Standards Board (AASB) (Australia) |
| CL 66: |
Britannia (UK) |
| CL 38: |
Caisse Nationale des Casises d�Epargne (France) |
| CL 48: |
Canadian Association of Mutual Insurance Companies (Canada) |
| CL 46: |
Canadian Co-operative Association (Canada) |
| CL 25: |
CFA Institute |
| CL 39: |
Chartered Institute of Management Accountants (UK) |
| CL 65: |
Conseil National de la Comptabilit� (CNC) (France) |
| CL 40: |
Confcooperative (Italy) |
| CL 72: |
Coop de France (France) |
| CL 31: |
COOPERATIVA ACAC |
| CL 44: |
Cooperative and Raiffeisen Confederation of Baden (BGV) (Germany) |
| CL 50: |
Cooperatives Organizations on Colombia (Columbia) |
| CL 61: |
Coordinating Committee of European Cooperative Associations (CCACE) |
| CL 56: |
Council on Corporate Disclosure and Governance (CCDG) |
| CL 69: |
Cr�dit Agricole S.A (France) |
| CL 64: |
Cr�dit Mutuel (France) |
| CL 45: |
CUDECOOP is the Uruguayan Confederation of Cooperatives of Uruguay (Uruguay) |
| CL 8: |
Deloitte Touche Tohmatsu (International) |
| CL 55: |
Ernst & Young (International) |
| CL 73: |
EURO COOP � European Community of Consumer Co-operatives |
| CL 29: |
European Association of Co-operative Banks |
| CL 53: |
European Association of Cooperative Groups |
| CL 17: |
European Financial Reporting Advisory Group (EFRAG) |
| CL 49: |
European Savings Banks Groups |
| CL 57: |
Financial Reporting Standards Board (FRSB) of the Institute of Chartered Accountants of New Zealand (New Zealand) |
| CL 16: |
F Hoffmann-La Roche (Switzerland) |
| CL 5: |
F�reningen Auktoriserade Revisorer FAR (Sweden) |
| CL 74: |
Foreningen Kooperativ Utveckling (FKU) (Sweden) |
| CL 70: |
French Groupement National de la Coop�ration (GNC) (France) |
| CL 23: |
General Confederation of Agricultural Co-operatives in the European Union |
| CL 20: |
Genossenschaftsverband Norddeutschland e.V (Germany) |
| CL 12: |
German Accounting Standards Committee (DRSC) (Germany) |
| CL 21: |
German Auditing Organisation for consumer-and service Cooperatives (Germany) |
| CL 63: |
German Cooperative and Raiffeisen Confederation DGRV (Germany) |
| CL 58: |
Group of 100 (Australia) |
| CL 14: |
Industrie-Holding (Switzerland) |
| CL 41: |
Institut der Wirtschaftspr�fer (IDW) (Germany) |
| CL 60: |
Institute of Chartered Accountants in England & Wales (ICAEW) (UK) |
| CL 18: |
Institute of Chartered Accountants in Ireland (ICAI) (Ireland) |
| CL 26: |
Institute of Chartered Accountants of Scotland (ICAS) (UK) |
| CL 54: |
International Actuarial Association (IAA) |
| CL 32: |
International Accounting Standards Review Committee (IASRC) of theKorea Accounting Standards Board (KASB) |
| CL 9: |
International Accounting Standards Working Group of the National Association of Insurance Commissioners (NAIC) |
| CL 30: |
International Co-operative Alliance |
| CL 37: |
International Co-operative Alliance Regional Office for Asia and Pacific (India) |
| CL 35: |
International Cooperative & Mutual Insurance Federation |
| CL 33: |
Japanese Consumers' Co-operative Union (Japan) |
| CL 34: |
Japanese Institute of Certified Public Accountants (JICPA) (Japan) |
| CL 51: |
Koimburi Tucker & Muya (Kenya) |
| CL 7: |
Life Insurance Association of Japan (Japan) |
| CL 24: |
London Society of Chartered Accountants (LSCA) UK |
| CL 75: |
Malaysian Accounting Standards Board (Malaysia) |
| CL 47: |
MERCOSUR Specialized Cooperative Conference (RECM) |
| CL 10: |
Monash University (Australia) |
| CL 52: |
National Association of Mutual Insurance Companies (USA) |
| CL 43: |
National Cooperative Business Association (USA) |
| CL 36: |
National Union of Workers Producers Co-operatives of Bulgaria (Bulgaria) |
| CL 1: |
Papadopoulos, Alecos |
| CL 28: |
PricewaterhouseCoopers (International) |
| CL 13: |
Raad voor de Jaarverslaggeving (Council for Annual Reporting) (Netherlands) |
| CL 42: |
South African Institute of Chartered Accountants (SAICA) (South Africa) |
| CL 4: |
Swedish Financial Accounting Standards Council (Sweden) |
| CL 67: |
UK 100 Group (UK) |
| CL 3: |
Union of Industrial and Employer�s Confederations of Europe (UNICE) (Belgium) |
| CL 71: |
World Council of Credit Unions, Inc |
| CL 27: |
ZGV e. V. (Germany) |