photo Reinhard Klemmer Partner, Department of Professional Practice

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photo Reinhard Klemmer Partner, Department of Professional Practice KPMG Deutsche Treuhand-Gesellschaft Germany Business experiences: Financial Statements Audit: Banks, Savings & Loans, Broker-Dealer, Bausparkassen (Building Societies), Leasing Companies, Asset Manager, Government Entities (US), SEC-Registrants Banks (US and Germany), Limited Liability Partnerships LLP (US) Advisory: Implementation of Hedge Accounting Programs (IFRS and US GAAP), Loan Loss Methodologies, Accounting Advisory US GAAP and IFRS, Accounting for Structured Leasing Transactions, Capital Markets Transactions (ABS, Sale-and-Leaseback, Securitisations) Two years with Audit Practice of KPMG LLP, San Francisco, USA Training: Internal Training on US GAAP and IFRS, Special Trainings on Financial Instruments and Hedge Accounting External Training on Financial Instruments (IFRS and US GAAP), IAS 39, Preparation of Consolidated Group Accounts, Special Topics on Deferred Taxes Contact: Reinhard Klemmer, KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Klingelhöferstrasse 18, Tel. +49 (0)30 2068 4724 D-10785 Berlin Fax +49 (0)1802 11991 4724 rklemmer@kpmg.com Mobile +49 (0)173 576 4087