List of Participants for the Roundtable on IFRS in the U.S. Markets

Panel One:

Wendy Hambleton
BDO Seidman, LLP

Matthew F. Hilzinger
Exelon Corporation

Gregg L. Nelson
International Business Machines, Inc.

James V. Schnurr
Deloitte & Touche LLP

Hal S. Scott
Harvard Law School

Gerald I. White
Grace & White, Inc.

Panel Two:

Neri Bukspan
Standard & Poor’s Credit Market Services

Noreen M. Culhane
NYSE Euronext

George R. Evans
OppenheimerFunds, Inc.

David B. Kaplan
PricewaterhouseCoopers LLP

Mark H. Lang
University of North Carolina

Jeffrey P. Mahoney
Council of Institutional Investors