Anna Celner

Deloitte drives progress. Our firms around the world help clients become leaders wherever they choose to compete. Deloitte invests in outstanding people of diverse talents and backgrounds and empowers them to achieve more than they could elsewhere. Our work combines advice with action and integrity. We believe that when our clients and society are stronger, so are we. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. The content on this page contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on content from this page.

Deloitte in Switzerland has more than 1,900 professionals operating out of 6 cities: Basel, Berne, Geneva, Lausanne, Lugano and Zurich (headquarters). Our purpose at Deloitte is to make an impact that matters to our clients, our people and society. We work with our clients to help them identify and solve complex issues and we provide insight and opinion on marketplace uncertainties which are impacting both national and global organisations in Switzerland. Deloitte offers integrated services that include Audit & Assurance, Risk Advisory, Tax & Legal, Consulting and Financial Advisory. Our approach combines insight and innovation from multiple disciplines with business and industry knowledge to help our clients excel anywhere in the world. Find out more about Deloitte Switzerland: Twitter: www.twitter.com/DeloitteCH Facebook: www.facebook.com/DeloitteSwitzerland Xing: www.xing.com/companies/deloitteswitzerland/about YouTube: www.youtube.com/deloitteswitzerland Instagram: www.instagram.com/deloitte_switzerland Blogs: blogs.deloitte.ch

Deloitte drives progress. Our firms around the world help clients become leaders wherever they choose to compete. Deloitte invests in outstanding people of diverse talents and backgrounds and empowers them to achieve more than they could elsewhere. Our work combines advice with action and integrity. We believe that when our clients and society are stronger, so are we. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. The content on this page contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on content from this page.

Deloitte in Switzerland has more than 1,900 professionals operating out of 6 cities: Basel, Berne, Geneva, Lausanne, Lugano and Zurich (headquarters). Our purpose at Deloitte is to make an impact that matters to our clients, our people and society. We work with our clients to help them identify and solve complex issues and we provide insight and opinion on marketplace uncertainties which are impacting both national and global organisations in Switzerland. Deloitte offers integrated services that include Audit & Assurance, Risk Advisory, Tax & Legal, Consulting and Financial Advisory. Our approach combines insight and innovation from multiple disciplines with business and industry knowledge to help our clients excel anywhere in the world. Find out more about Deloitte Switzerland: Twitter: www.twitter.com/DeloitteCH Facebook: www.facebook.com/DeloitteSwitzerland Xing: www.xing.com/companies/deloitteswitzerland/about YouTube: www.youtube.com/deloitteswitzerland Instagram: www.instagram.com/deloitte_switzerland Blogs: blogs.deloitte.ch

Deloitte in Switzerland has more than 1,900 professionals operating out of 6 cities: Basel, Berne, Geneva, Lausanne, Lugano and Zurich (headquarters). Our purpose at Deloitte is to make an impact that matters to our clients, our people and society. We work with our clients to help them identify and solve complex issues and we provide insight and opinion on marketplace uncertainties which are impacting both national and global organisations in Switzerland. Deloitte offers integrated services that include Audit & Assurance, Risk Advisory, Tax & Legal, Consulting and Financial Advisory. Our approach combines insight and innovation from multiple disciplines with business and industry knowledge to help our clients excel anywhere in the world. Find out more about Deloitte Switzerland: Twitter: www.twitter.com/DeloitteCH Facebook: www.facebook.com/DeloitteSwitzerland Xing: www.xing.com/companies/deloitteswitzerland/about YouTube: www.youtube.com/deloitteswitzerland Instagram: www.instagram.com/deloitte_switzerland Blogs: blogs.deloitte.ch

Deloitte drives progress. Our firms around the world help clients become leaders wherever they choose to compete. Deloitte invests in outstanding people of diverse talents and backgrounds and empowers them to achieve more than they could elsewhere. Our work combines advice with action and integrity. We believe that when our clients and society are stronger, so are we. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. The content on this page contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on content from this page.