| CL 31: |
Abbey (UK) |
| CL 23: |
Accounting Principles and Auditing Standards Committee of the Florida Institute of Certified Public Accountants |
| CL 61: |
Accounting Standards Board (Canada) |
| CL 48: |
Accounting Standards Board of Japan (ASBJ) (Japan) |
| CL 80: |
Accounting Standards Board (ASB) (UK) |
| CL 44: |
Accounting Standards Committee of ICAAT (Thailand) |
| CL 75: |
Allied Domecq Plc (UK) |
| CL 58: |
Aon Consulting (Belgium) |
| CL 57: |
Association of British Insurers (ABI) (UK) |
| CL 35: |
Association of Chartered Certified Accountants (ACCA) (UK) |
| CL 32: |
Association of Consulting Actuaries Accounting Standards Sub-Committee (UK) |
| CL 28: |
Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) France |
| CL 81: |
AstraZeneca |
| CL 71: |
Australasian Council of Auditors-General (Australia) |
| CL 42: |
Australian Accounting Standards Board (AASB) (Australia) |
| CL 17: |
AWG Plc (UK) |
| CL 74: |
BASF Aktiengesellschaft (Germany) |
| CL 59: |
BNP Paribas (France) |
| CL 21: |
BP Plc (UK) |
| CL 72: |
Britannia (UK) |
| CL 34: |
Bundesverband deutscher Banken (Germany) |
| CL 52: |
Chartered Institute of Management Accountants (UK) |
| CL 66: |
Confederation of British Industry (UK) |
| CL 12: |
Conseil National de la Comptabilité (CNC) (France) |
| CL 69: |
Council on Corporate Disclosure and Governance (CCDG) (Singapore) |
| CL 76: |
Credit Mutuel (France) |
| CL 29: |
Deloitte Touche Tohmatsu International |
| CL 63: |
Ernst & Young (International) |
| CL 26: |
European Financial Reporting Advisory Group (EFRAG) |
| CL 25: |
F Hoffmann-La Roche (Switzerland) |
| CL 16: |
Federacion Argentina de Consejos (FACPCE) (Argentina) |
| CL 20: |
Foreningen af Statsautoriserede Revisorer (FSR) (Denmark) |
| CL 24: |
German Accounting Standards Committee (DRSC) (Germany) |
| CL 37: |
GlaxoSmithKline (UK) |
| CL 65: |
Grant Thornton (UK) |
| CL 5: |
Group of 100 (Australia) |
| CL 73: |
GUS plc (UK) |
| CL 6: |
Heads of Treasuries Accounting and Reporting Advisory Committee (HOTARAC) (Australia) |
| CL 22: |
Industrie Holding (Switzerland) |
| CL 55: |
Institut der Wirtschaftsprüfer (IDW) (Germany) |
| CL 3: |
Institute of Actuaries of Australia (IAAust) (Australia) |
| CL 53: |
Institute of Chartered Accountants in England & Wales (ICAEW) (UK) |
| CL 27: |
Institute of Chartered Accountants in Ireland (ICAI) (Ireland) |
| CL 40: |
Institute of Chartered Accountants of Scotland (ICAS) (UK) |
| CL 43: |
International Accounting Standards Review Committee (IASRC) of theKorea Accounting Standards Board (KASB) |
| CL 30: |
International Actuarial Association (IAA) |
| CL 77: |
International Association of Financial Executives Institutes (IAFEI) |
| CL 39: |
International Organization of Securities Commissions (IOSCO) |
| CL 45: |
Japanese Institute of Certified Public Accountants (JICPA) (Japan) |
| CL 82: |
KPMG (International) |
| CL 51: |
Lane Clark & Peacock LLP (UK) |
| CL 49: |
Legal and General (UK) |
| CL 19: |
Life Insurance Association of Japan (Japan) |
| CL 54: |
London Society of Chartered Accountants (LSCA) (UK) |
| CL 79: |
Malaysian Accounting Standards Board (Malaysia) |
| CL 38: |
Mercer Human Resource Consulting (UK) |
| CL 70: |
Misys (UK) |
| CL 1: |
Monash University (Australia) |
| CL 46: |
Münchener Rückversicherungs-Gesellschaft (Germany) |
| CL 7: |
National Association of Pension Funds (UK) |
| CL 47: |
National Australia Bank (Australia) |
| CL 36: |
Nationwide Building Society (UK) |
| CL 68: |
Nestlé (Switzerland) |
| CL 64: |
Norsk RegnskapsStiftelse - Norwegian Accounting Standards Board (Norway) |
| CL 13: |
Organismo Italiano di Contabilita (OIC) (Italy) |
| CL 14: |
Patrick McGlynn |
| CL 18: |
Pensions section of the German Actuarial Association (Germany) |
| CL 2: |
QBE Insurance Group (Australia) |
| CL 8: |
Raad voor de Jaarverslaggeving (Council for Annual Reporting) (Netherlands) |
| CL 41: |
RAC Plc (UK) |
| CL 62: |
Rio Tinto Plc (UK) |
| CL 56: |
South African Institute of Chartered Accountants (SAICA) (South Africa) |
| CL 4: |
Swedish Bankers Association (Sweden) |
| CL 10: |
Swedish Financial Accounting Standards Council (Sweden) |
| CL 33: |
Syngenta |
| CL 67: |
Towers Perrin (International) |
| CL 50: |
Treuhand-Kammer (Switzerland) |
| CL 78: |
UBS (Switzerland) |
| CL 15: |
Unilever (UK) |
| CL 11: |
Union of Industrial and Employers Confederations of Europe (UNICE) |
| CL 60: |
University of Sydney (Australia) |
| CL 9: |
Watson Wyatt International Ltd (UK) |