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It’s about the

bigger picture.
Your business is our
number one priority.
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.
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.

1
Effective consultation – joint success
In 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

Teamwork
Focus on cooperation – four service areas
Team 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

2
Incorporating synergies – keeping everything in perspective
All 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

counts.
to the full. Page 15

Far-sighted vision – boundless expertise


Our 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

3
We deliver more  .

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

4
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.

We live in a fast-moving world. All aspects company’s individual circumstances and


of our lives – home, social and work envir­on­ develop secure opinions as well as optimum
ments – are exposed to dynamic change. solutions.
Corporate executives have a special respon-
sibility. They need to be able to develop We attach priority to direct contact with
strategies and implement the right solu- our clients, even at the highest executive
tions. We help them succeed. level; our senior executives, too, are directly
involved in our day-to-day business. We will
Whatever a company’s size, legal structure always make time for a personal meeting.
or area of activity, we look on every client as We constantly check on the progress of
our most important customer. We offer our projects; findings and results are presented
experience and expertise to help overcome quickly, always comprehensible and always
the complex challenges faced by businesses transparent. Because we believe that under­
today. Detailed knowledge of the facts and standing doesn’t only mean actively listen-
background environment is critical. But trust ing – a client must also understand the
is equally important. No matter what the results of our work. Last but not least, we
question at issue, we always emphasise the aim to work with our clients and establish
personal approach. the best possible basis for successful deci­
sions. A client who keeps using our services
Personal contact and transparent because he trusts us is ultimate proof that
processes we have achieved our goal.
Modern IT infrastructures may offer rapid,
efficient communication, but they are no Sharing knowledge, imparting strength
substitute for personal contact. Personal We are convinced that complex challenges
dialogue is the only way auditors and con- can only be overcome by working as a
sultants can gain a real understanding of a team. Our wealth of expertise is a vital

5
strength. Alongside auditors and tax and ed optimising the service portfolio, modify-
management consultants we also use the ing employee remuneration struc­tures and
knowledge of lawyers, IT specialists, actuar- introducing efficient IT planning.
ies and numerous other experts.
All decisions made by our teams are taken
Our client service structure is team-based to in close consultation at local level, drawing
ensure clients gain maximum benefit from on the specialist expertise of the individual
this extensive know-how. Teams comprise team members. This enables measures to be
experts from various disciplines and are taken quickly and reliably. Our teams have
assem­bled to meet the specific requirements flat hierarchies allowing work to focus on
of a project. Each employee has a clearly the specific problem in hand. A key ethos
defined role and precise job description. This is integrity. We can only achieve optimum
permits us to view issues from different per­ results by being totally honest and sincere.
spectives and use the results to develop se- This may prove uncomfortable at times
cure opinions and workable solutions. – but it will produce the right result.

Complex issues call for complex Holding the reins:


strategies The lead client service partner
Our methodical team-based approach en­ Ultimate responsibility for all decisions lies
ables us to solve complex tasks demanding with the lead client service partner. He main­
wide-ranging skills. In a health care project, tains close contact with decision-makers
for example, we tapped the combined know­ at the client’s place of business and with
ledge of strategy and finance experts, IT the members of the client service team. He
specialists, HR developers, health managers keeps control of the reins, striving to ensure
– even property specialists and call centre that efficient teamwork produces sound
experts – to end a cycle of spiralling costs
and falling client numbers. Measures includ-
.
advice of the highest quality. As a result,
clients know they will receive specially
tailored, single-source solutions.

6
The safest option is not
Sorgfaltiges protokolieren,
necessarily the best.
führt zu klaren Verhältnissen
Principled
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.

7
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.

Audit financial situation, the efficiency of the ex-


isting risk management system, compliance
Our portfolio extends from audits of finan­ with statutory requirements and other audit
cial statements to IT system audits and results of importance to decision-making
special-purpose audits. Whatever the type pro­cesses. In addition to the mandatory
of audit, our clients benefit because our audit report and the management letter we
standards are usually far more exacting than also draw up specific suggestions for im­
statutory requirements. Our work is guided prove­ment and identify opportunities for
by the principles of quality, integrity and opti­mis­ation. Our quality standards exceed
independence. the requirements imposed by Germany’s
tightened statutory regulations and the
Maintaining strict independence is a prime International Standards on Auditing (ISA).
objective. An internal clearing centre moni- Our audit concept undergoes constant
tors compliance with all statutory provisions improve­ment and development to ensure
that regulate the audit services we provide the best possible quality at all times.
for our clients. Worldwide, personal inde-
pendence is ensured via Deloitte Touche Consistent excellence
Tohmatsu’s global independence monitoring Continuous quality assurance is a top pri­or­
system. ity for us. We have developed an internal
practice review system to ensure first-class
Financial statements audit services. Reviewers from other
Our comprehensive risk and business pro­ branches or the international network carry
cess-oriented approach extends far beyond out regular checks and ensure that quality
“traditional” audit services and has achieved standards, industry standards and also
global recognition. We analyse business ac- Deloitte’s own more exacting requirements
tivities, processes and workflows as well as are complied with. We received an unre-
the financial background. We also assess the served quality control certificate from our
effectiveness of existing control mechan­ mandatory external quality audit. The qua­l­
isms. During audits we emphasise communi- ity of our work is also guaranteed by the
cation with management and the supervis- use of advanced information technology.
ory board. We provide our clients with Our internally developed audit software
regular progress reports, assess risks and AuditSystem/2 enhances the Deloitte audit
identify problem areas and weaknesses. We concept and our audit documentation. Its
work quickly to pass on our findings on the worldwide application by Deloitte guaran-

8
tees uniform audit procedures. This improves Enterprise Risk Services
efficiency and increases the reliability of our Market requirements and an increasing
audit work. number of legal regulations force enterprises
to maintain reliable control and monitor-
International accounting ing systems. Therefore, top executives have
Factors such as the globalisation of capital increased their focus on topics such as
markets and the internationalisation of com­ risk management, early warning systems,
panies and groups are increasingly forcing controls monitoring and security as well as
companies to switch from German commer- effective tool support, in addition to their
cial accounting standards to internationally traditional management tasks.
accepted standards. According to the EU
Directive of June 2002, listed companies As part of our firm, Enterprise Risk Services
have been obliged to prepare their consoli- (ERS) is an internationally leading advisory
dated financial statements according to practice supporting executives to manage
International Financial Reporting Standards their companies both responsibly and with
(IFRS) since 2005. It also makes sense for great foresight, leveraging current methods
nonlisted companies to prepare their consol- and tools to meet statutory, regulatory and
idated financial statements according to organisational requirements. In addition,
IFRS and gain exemption from preparing we offer our know-how to companies from
them in accordance with the German Com- highly regulated sectors such as the financial
mercial Code (HGB) as investors, suppliers, services or the energy and resources indus-
customers and lenders are increasingly try. We focus on identifying and managing
demanding internationally comparable risks in all business areas such as designing
financial statements from companies who intelligent risk management systems, de-
operate on the international stage. Practical veloping efficient internal control systems,
experience shows that applying uniform performing internal audits or implementing
international standards can offer major ben- preventive measures to expose and investi-
efits in the preparation and meaningfulness gate cases of embezzlement or fraud. These
of internal and external reporting. Due to services are complemented by our compre-
stock market requirements in the USA hensive experience in specific enterprise ap-
and specific industry-related factors United plications and IT security.
States Generally Accepted Accounting
Principles (US-GAAP) continue to play an Special-purpose audits
important role alongside IFRS. Our audit portfolio also includes statutory
and voluntary special-purpose audits. Such
We have extensive experience of internation­ projects may include formation audits, non-
al accounting. Even before international cash con­tribution audits, conversion and
accounting standards were introduced in merger audits, restructuring audits, special-
Germany we used them to audit numerous purpose audits under stock corporation law,
domestic subsidiaries of international examinations of creditworthiness and also
groups. We were involved in a number of profitability studies or audits at the request
auditing and consultancy projects, helping of supervisory author­ities.
German companies to register on domestic
and foreign stock exchanges.

9
The total is greater
than the sum of its parts.
Securitisation Services Tax returns and tax law compliance
In 2008, Deloitte has been named “Accoun­ We prepare corporate and private tax re-
tancy Firm of the Year” for the 10th con­ turns, assist our clients with government
secutive year. This major award is presented tax audits and represent them vis-à-vis the
annu­ally by the trade journal „International fiscal authorities and courts.
Securitisation Report“ (ISR).
International tax optimisation
In Germany, the German Securitisation In the field of international tax law, our ex-
Group makes its specialist knowledge of the perts play an important role in optimising
domestic and European market available to the tax efficiency of global operations. We
all involved in the securitisation process. The use our extensive database of tax-related
services of the German Securitisation Group information from around 190 countries to
include due diligence/asset audits, IT sys- help us assist in the selection and planning
tems, cash flow modelling, project manage- of investments in overseas locations, capital
ment, regulatory and accounting consulting, investments and corporate transactions.
tax representative, tax services and trustee/ Close cooperation with our partner practices
independent auditor services. abroad ensures the direct and efficient trans­
fer of knowledge.
Tax
Mergers & Acquisitions
We also offer our clients a comprehen- With one of the most successful consultan-
sive range of services on all tax matters. cy teams in Germany, we offer extensive ex-
Our services have received several special perience in all areas of transaction tax con-
awards. For example, the “World Tax 2008” sulting. We advise purchasers and vendors
ranking by the trade journal “International throughout all stages of the purchase/sales
Tax Review” confirmed once again the process and provide support during plan-
­outstanding quality of our expertise in tax ning, structuring and implementation. Our
consultancy. Deloitte Germany was placed range of services also includes tax risk au-
in the top category of “Leading Firms”. dits and analysis, national and international
acquisition structuring and post-acquisition
Tax planning implementation of the tax structure.
We identify the most advantageous legal
form for existing or new companies and Transfer Pricing
assess capital spending projects and private The transfer pricing tax law/regulations
capital investments from a fiscal point of around the world are increasing significant-
view. Our tax advisers analyse fiscal risks of ly and taxpayers face a potential minefield
company transactions and assist medium- when they consider their global related par-
sized businesses and family-owned com­ ty transactions. On the other hand the topic
panies in matters relating to planning com- is an opportunity for multinational enter-
pany succession, the transfer of assets and prises to affirmatively plan their transfer
succession by inheritance. Our experts have pricing in a tax efficient manner.
specialist industry knowledge in fields such
as housing, real estate investment funds
and the structuring of leasing transactions.

10
We are experienced in solving clients’ prob- Strategy and organisation
lems and offering creative solutions. Our We assist customers facing key strategic de­
well-rounded international team consists of cisions. We perform market and competition
economists, lawyers, tax advisors and com- analyses and market entry studies as well as
petent authority/arbitration specialists. We developing portfolio strategies and manage-
are experienced in all facets of transfer pric- ment and organisation concepts for holding
ing, including transfer pricing audits, docu- structures and business divisions. We follow
mentation and global earnings optimization. corporate transactions through every stage
Our advice not only considers our clients’ of a carve-out or merger. In cost-cutting
tax requirements but also considers their projects we help clients achieve the desired
business needs and commercial constraints. savings by incorporating benchmarks for the
As transfer pricing usually includes at least respective sectors of industry and corporate
two countries we are integrated as part of functions.
a global team. Our team is supported by
the most updated technology, including the With our CIO Advisory Services we offer the
use of our proprietary software Transfer complete range of services for optimizing
Pricing ArchitectTM. Deloitte’s vast experi- the IT landscape, from functional consulting
ence in implementing innovative transfer support to value added services.
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 Market Strategy & Customer relation-
solutions, not abstract analyses. Instead of ship management (CRM)
imposing standardised models, we work in Our specialist CRM consultants are experts
consultation with our clients to elaborate in- in identifying how to enhance sales pro­
tegrated, customised solutions geared to spects and increase profitability and custom-
their specific needs. And our work does not er loyalty in individual sectors of industry.
end there – we also help to implement our Core services include customer segmenting,
concepts. Working in independ­ent partner- optimising marketing, sales and service pro­
ship with the world’s leading technology cesses, field service control and the mapping
companies enables us to develop the most of these processes in specific CRM systems.
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:

11
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) Technology integration


We assist CFOs in establishing controlling Our IT specialists act as solutions architects,
systems using the latest concepts and tools. combining industry and technical expertise
Our integrated approach enables improved with technological innovation. Key focuses
efficiency in terms of time, costs and qual- include transactional and analytical systems,
ity in all aspects of finance and ensures the interaction systems as well as IT manage-
integrity of data used for management re- ment and IT organisation.
porting and communication with the capital
markets. Corporate finance
Human capital Mergers, takeovers, corporate acquisitions
We help our clients organise their human and disposals play an integral role in in-
resources structure, from the development ternational business and require specialist
of strategies and optimisation of processes advice and support. Independent experts
to the establishment of shared service have recognised the quality of our services
centres or the selection of an outsourcing here, too. For example, in its “Awards
partner. We also specialise in organising for Excellence in Advisory Services Europe
corporate universities and establishing 2007”, the trade journal “Private Equity
learning management platforms. Our ex- News” proclaimed Deloitte “Corporate
perts also help model incentive and remu- Finance Team of the Year”. Our wealth of
neration systems and implement talent and experience and expertise makes us market
performance systems. leaders in many fields, including business
valuations and supporting management
Enterprise applications teams during management buy-outs.
We offer clients strategic and technological
support in implementing enterprise systems Business valuations
in the fields of finance, logistics, produc- Business valuation is growing in importance
tion and sales. We provide comprehensive due to the increasing number of corporate
programme management and system in- transactions. As one of the market leaders
tegration services ranging from software we offer decades of experience in this field.
selection and process optimisation to im- Depending on the particular circumstances,
plementation and “after-go-live support”. we act as consultants, neutral experts or ar-
In addition to consultancy services we also bitrators.
organise and optimise applications support
and mainten­ance.

12
Transaction services Forensic and dispute services
Due diligence audits are an integral part of Recent years have witnessed a global in­
analysis procedures for the acquisition/dis­ crease in crimes involving fraud, dishonest
posal of companies. The strengths and dealings, corruption, money laundering and
weaknesses, opportunities and risks of a balance-sheet manipulation. Our services
company are examined in detail. Integrated include the investigation and prevention of
teams of experts assess legal, fiscal, organ­ corporate and white-collar crime and the
isational, economic and financial criteria. Our implementation of comprehensive risk man-
work focuses on identifying significant suc- agement systems. We help solve crimes and
cess factors and also carrying out the legal provide court documentation and we also
and fiscal groundwork for a transaction. Our help recover lost assets and assert existing
assessment of the market and competition claims.
situation and also future earnings and finan-
cial prospects allows clients to make sound Reorganisation services
decisions. Using the audit results, our spe- We assist distressed companies by offering
cialists also assist during contract negoti­ an integrated service to help them recover
ations and ensure the best fiscal framework and overcome a crisis. Interdisciplinary teams
for the transaction. combine business management and pro­
cess-oriented knowledge with expertise in
Going public the fields of commercial, fiscal, civil and in-
We provide comprehensive consulting ser­ solvency law. In addition to restructuring
vices for clients wanting to go public. Our and reorganisation advice we offer specific
portfolio extends from strategic orientation
and business plans through to corporate
legal structures. .
solutions for investors and also provide in-
solvency advice and support in cases of li­
quidation or plant closures.

Corporate finance advisory


Corporate 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.

13
We look at every angle .

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

14
Incorporating synergies – keeping
everything in perspective.
Our experts always consider the consequences of their actions.
Ac­cording to this maxim, we capitalise on our expertise. Our corporate
culture focuses on maintaining an overall perspective.

This is second nature to us. Our client ser- Extensive expertise


vice teams include experts from various dis- The need to keep the complete picture in
ciplines so they automatically grasp the com­ mind when considering the finer details also
plete picture. This secures a competitive calls for special qualities in our employees.
edge for us and for our clients. Rather than In technical disciplines, one-fifth of know-
producing results in isolation, our interdiscip­ ledge is considered outdated within a year.
linary approach enables us to assess situ­ Only those who constantly transfer informa-
ations accurately and develop complete so- tion into knowledge will succeed in today’s
lutions. rapidly changing market environments. All
our employees are therefore required to par-
When dealing with finance and taxes, it is ticipate in a programme of continuing pro-
vital to remember the importance of systems fessional development. Courses on general
and processes. New sales software can bring and specific issues, training on topical tech-
benefits for the individual department. But it nical questions, IT training seminars and lan-
will only prove a useful investment for the guage courses are offered on a regular basis.
company as a whole if its impact on control- A special programme enables employees to
ling or accounting has been considered in gain professional experience abroad. Our
advance. When changing a company’s legal client service teams also include employees
form it is important to calculate the effect from other countries who contribute their
on accounting and capital procurement as own cultural knowledge and professional
well as considering legal and fiscal issues. experience to our company.
Our clients benefit from a range of synergis-
tic effects. For example, the findings of a fi- Providing comprehensive advice requires for
nancial statements audit can provide an im- in-depth technical knowledge and also spe-
portant impetus for corporate consulting. cial personal skills. When recruiting staff we
focus on qualities such as team spirit, a
sense of responsibility, enthusiasm and em-
pathy.

15
Flat hierarchies and in-depth know-how of our industry also benefits our clients. We
Our team-oriented approach calls for a constantly strive to keep our clients up to
friend­ly and open working atmosphere that date by passing on the latest practice-re­lated
encourages effective communication. We developments and innovations through
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
.
seminars, conferences and technical articles
as well as through our regular company pub­
lications.

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, manu­facturing, 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

16
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.

Back in 1952, we were one of the first Ger- vices. We help them develop an optimum
man audit firms to establish links with an sales organisation and optimise the fiscal
American and an English company. Deloitte struc­ture of their relations with German
Touche Tohmatsu has since grown into a business partners.
global association whose economic strength
is largely due to the cultural diversity of its Globally, our lead client service partner con-
members. Today, the member firms of cept also ensures effective, international co-
Deloitte Touche Tohmatsu employ approxi- operation, with the experienced and skilled
mately 169,000 people in more than 140 lead client service partner acting as the first
countries. point of contact for clients. He coordinates
the work of the international network.
Clients who engage in foreign business activ­ Where necessary, he calls in additional ser-
ities benefit from this structure. They have an vice providers to enhance the existing team.
international audit and consulting service of-
fering uniform quality standards at their dis- However, even German companies who
posal. Clients who place their trust in our ex- oper­­ate exclusively in the home market also
perts will feel at home anywhere in the benefit from our global presence. We apply
world. German-speaking experts are on our international experience and industry
hand locally in all major industrial nations. know-how in national projects, too. Our
Our tax and finance experts are familiar with clients can avail themselves of IT applications
the laws and requirements of the respective incorporating the latest practical experience

.
countries and help support our clients’ busi- from our international projects. Depending
ness activities abroad. German subsidiaries of on circumstances, experts from other coun-
foreign companies also benefit from our ser- tries may also be called in where necessary. 

17
Trust in our experts and
feel at home anywhere in
the world.
Straightforward
We are clear and concise in
our communications, straight
in our dealings with people
and open in our approach.

Leaders
Anticipating future needs,
developing workable solu­
­tions to problems, responding
with rapid turnaround to
questions and service re­­quests.
Committed to out­standing
client service and to taking
a stand on issues.

18
At a glance

Deloitte Deutschland
08/09

Revenues (E million) 716

Employees (average number) 4,696

A History of Revenue Growth


(E million)
800

716
700

600

517
500
461

400

300 282

200

100

0
2000 2003 2006 2009

Member firms of
Deloitte Touche Tohmatsu
08/09
Revenues (US$ billion) 26,1

Employees 168,651

19
Partners

Nicolai Andersen Wolfgang Falk Mathias Kessler Marijan Nemet Enrik Schiller
Wolfgang Apel Marion Farnschläder Thomas Kirstan Dr. Marcus Nibler Dr. Carsten Schinschel
Herbert Apweiler Marco Feldhoff Prof. Dr. Friedhelm Kläs Thomas Niehaus Heinz-Dieter Schlereth
Jens Ballerstein Andreas Fey Edgar Klein Michael Niehues Prof. Dr. Christian Schmidt
Prof. Dr. Andreas Barckow Dirk Fischer Franz Klinger Jörg Niemeyer Dorothea Schmidt
Dirk Bäßler Klaus Fischer Dr. Andreas Knäbchen Magret Nienhoff Steffen Schmidt
Rainer Bätz Dr. Eduard Forster Lutz Knop Dr. Axel Nientimp Volker Schöck
André Bedenbecker Stefan Fröhlich Andreas Koch Astori Nieper Gerd Scholten
Dr. Frank Beine Dr. Michael Fuchs Sabine Köhler Prof. Dr. Martin Martin Schommer
Bharat Bhayani Sven Fuhrmann Heiner Kompenhans Nonnenmacher Klaus Schreiber
Roland Bien Axel Funken Martin Kopatschek Thomas Northoff Andreas Schulz
Thomas Birker Dr. Andreas Gentner Andreas Korten Christopher Nürk Thorsten Seiler
Daniel Blöchle Dr. Johannes Gerds Rainer Korting Sven Oberle Dr. Thomas Siwik
Manfred Bögle Volkart Giere Peter Körting Jörg Ohlsen Christof Stadter
Dr. Udo Bohdal Birgit Gillar Dr. Andreas Kowallik Dr. Martin Orth Dieter Steppan
Marc Böhlhoff Stefan Glauner Gerd Kreuzburg Thomas Marcel Orth Jan Stratmann
Markus Böing Dr. Michael Göttgens Michael Kritzer Andreas Otter Guy Street
Dr. Achim Bollweg Peter Götz Axel Kroniger Heribert Pabst Fred Strottmann
Prof. Dr. Peter Borges Stefan Götzen Prof. Dr. Heinz-Klaus Dr. Marcus Pack Andreas Suerbaum
Hans Peter Bork Norbert Graetz Kroppen Dr. Michael Pannen Andreas Süß
Guido Boßmann Thomas Greiner Volker Krug Gerasimos Papadatos Martin Temme
Dr. Michael Brauer Christoph Greving David Krüger Dr. Rudolf Pauli Dieter Tenambergen
Dr. Ulrich Braun Prof. Dr. Wolfgang Grewe Jochen Kuhnert Petra Peffermann Jörg Tesch
Stefanie Brecht Robert Grosso Dr. Martin Künnemann Hans-Jürgen Pirenz Ulrich Theileis
Dr. Astrid Bregenhorn-Kuhs Stefan Grube Marion Lammers Rainer Plath Paul-Herbert Thiede
Claus Brinkmann Manfred Günkel Thomas Lechte Prof. Dr. Martin Plendl Frank Thiele
Stephan Brunke Roland Haage Ines Leffers Uwe Probst Martin Thiermann
Dr. Claus Buhleier Dirk Hällmayr Steffen Legler Steffen Prosig Prof. Dr. Otmar Thömmes
Michael Bukowski Roger Hamada Jan Lehnhardt Dr. Stephan Rasch Dr. Peter Thormann
Gerd Bunzeck Ulrich Harnacke Dirk Lemm Peter Ratzer Georg Tominski
Helmut Burckhardt Dirk Hasselhof Prof. Dr. Carl-Friedrich Eva Rehberg Thomas Traub
Frank Burkert Thomas Heidenfeld Leuschner Dr. Holger Reichmann Dr. Ingrid Turner
Bert-Peter Consoir Uwe Heim Folke Lichtenberg Gerald Reiher Gabriele Unser
Adrian Crampton Norbert Heinen Volker Linde Henrik Reimann Dr. Petra van de Loo
Norbert Dasenbrook Stefan Helm Jens Löffler Gerhard Reiser Nicolas Vértes
Dr. Roman Dawid Heinz-Josef Hermes Klaus Löffler Herbert Reiß Dr. Markus Vogel
Johan de Spiegeleer Andreas Herzig Hans-Jochen Lorenzen Dr. Thomas Reitmayr Siegfried Vogel
Johannes Deselaers Michael Hessenbruch Ulrich Lotz Jürgen Reker Franz Voit
Bernd Dexheimer Torsten Heun Thomas Lüdke Dr. Achim Roeder Judith von der Ohe
Peter Dietterle Christian Himmelsbach Thomas Ludwig Dr. Hans-Rudolf Röhm Heino von Schuckmann
Christian Dinter Hans-Peter Hochradl Frank Marzluf Katrin Rohmann Stefan Voßkuhl
Thomas M. Döbler Ernst L. Hoffmann Dr. Michael Maßbaum Thorsten Römgens Peter Wallner
Daniel Döpfner Frank Hoffsteter Dietmar Mayer Christoph Röper Jörg Wegner
Christoph Dorn Ralph Höll Thomas Mentel Volker Rosenstock Thomas Welz
Christof Dreibholz Karsten Hollasch Tobias Menzel Marcus Roth Jochen Wentzler
Reinhard Drewes Dr. Martin Hölz Lutz Meyer Richard Roth Dr. Jörg Wochner
Prof. Dr. Thomas Edenhofer Robert Horndasch Jan Meyer-Berkhout Egon Sachsalber Hans Günter Wolf
Christian Ehlermann Dr. Stefan Huckemann Sanja Mikic Dr. Niels Sahl Prof. Dr. Kurt Wolfsdorf
Axel Eigelshoven Gislar Ickas Kurt Morzfeld Steffen Säuberlich Michael Wollert
Daniela Eisenhauer Birgit Jürgensmann Peter Mosbach Frank Schäfer Dr. Felix Wurm
Ralf Ellsel Dr. Volker Käbisch Sonja Mühleisen Henning Scharpenberg Ralf Zaich
Dr. Norbert Endres Josef Kalvelage Dr. Klaus Müller Reinhard Scharpenberg Hans-Jürgen Ziegenbein
Jörg Engels Philipp Karmann Karl-Heinz Müller Dr. Thomas Scheipers
Rolf Epstein Dr. Dirk-Oliver Kaul Michael Müller Jörg Schiele Stand: 30.11. 2009

20
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21
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