David Haigh

Brand Finance, 3 Birchin Lane, London, EC3V 9BW, United Kingdom

02073899400 / +44 7885 153725

David is the CEO and Founder of Brand Finance plc. David qualified as a Chartered Accountant with Price Waterhouse Coopers in London, graduated from Bristol University with an English degree, and obtained a Post-graduate diploma in Marketing from the Chartered Institute of Marketing. David has worked in the area of branded business, brand and intangible asset valuation since 1991. He specialised entirely in the field after becoming the Director of Brand Valuation for Interbrand in 1995. David, subsequently, left Interbrand in 1996 to launch Brand Finance. David has conducted a variety of different tasks as an Expert Witness. These activities comprised of trademark disputes, transfer pricing, brand valuations, appropriate royalty rates, brand management, share valuation, damage assessment, sponsorship disputes, and remunerations for breach of license. He has been involved in many projects over the years and has an extensive clients list which includes notable names such as: Shell, Vodafone, BT, Orange, SABMiller and Barclays. He is a passionate writer and has written many articles for the marketing and financial press on branded businesses and brand valuation, and is the author of numerous publications, such as: The Financial Times, The Times, Accountancy Age, and Investors Chronicles. He has also lectured on the topic of brand valuation for Harvard, Chicago, and London Business Schools.

Roula Harfouche

HKA, 11 Pilgrim Street, London EC4V 6RN

07590 485 806

Roula Harfouche is a Partner with HKA in London. She specialises in the assessment of damages and complex valuation issues in litigation and international arbitration contexts. She is experienced in matters involving breaches of contract, investment treaty claims, transaction-related disputes and intellectual property infringements. She has been valuing companies, listed and unlisted securities, and intellectual property rights in commercial and contentious contexts since 2000, and has provided valuation or damages assessment services in more than 80 disputes. Roula is recognised as a leading expert witness by Who's Who Legal in the Thought Leaders Global Elite list, in Arbitration, for the quantum of damages and in forensic accounting. She is a fellow of the Institute of Chartered Accountants in England and Wales (ICAEW). Roula has testified in both English and French and has worked on matters before the UK High Court, the UK Family Division, the Patents Court, the French Commercial Court and the Singapore International Commercial Court (SICC), and in mediation. Her vast international arbitration experience spans numerous forums including the LCIA, ICC, SCC, HKIAC, PCA, Cairo Regional Center For International Commercial Arbitration (CRCICA), SCIA, and ICSID, and under the UNCITRAL rules. Roula joined HKA in January 2021. Prior to this, she worked as a damages and contentious valuation expert at Accuracy, FTI Consulting and Ernst & Young. Roula was formerly a member of the forensic accounting group at Clifford Chance, an equity analyst at Morgan Stanley, and a member of the economic and financial consulting division of Arthur Andersen.

Kelvin King - Founder

Valuation Consulting, St Chad’s Place, Kings Cross, London WC1X 9HH

020 3928 0000

Field of Specialism The valuation of companies their shareholdings, intangible assets, and intellectual property (patents, trademarks, brands, copyright and so forth) in contentious (Expert Witness/SJE) and non- contentious areas led by the requirements of litigation, tax, accounting, management, and commercial activity. Clients are large corporations to SMEs worldwide. Dedicated to valuation VC has no need or desire to offer tax, audit, or other services. We are happy to review papers and discuss a valuation requirement on a no cost basis. VC is a registered RICS compliant business. Biography/Experience: Kelvin’s early career was spent in the UK Government Department responsible for private company, business, intellectual property, and intangible asset valuation. He established a Valuation Unit for a large accountancy practice and before the founding of Valuation was the MD of specialist valuation companies within two major investment banks. He is a contributor to books, journals, television, and radio. His book Valuation and Exploitation of Intellectual Property and Intangible Assets was published by EMIS Professional Publishing. Founder and Fellow of the Society of Share and Business Valuers, Chairman UK RICS Business Valuation (2014-2018), FRICS Chartered Valuation Surveyor and Registered Business Valuer. Member RICS Global Business Valuation Board, founding expert Lord Woolf’s Expert Witness Institute, Licensing Executive Society, International Association of Consultants Valuers and Analysts, Chartered Institute of Patent Agents (Associate), Chartered Institute for Securities & Investment (Affiliate). Kelvin is a well-regarded Expert Witness in respect of both business and intellectual property valuation and damage; “The expert witnesses... I found Mr King to be an impressive witness” – Hon Mr Justice Arnold (now Sir Richard Arnold Lord Justice of Appeal). “Mr. King’s evidence does stand unchallenged” – Lord Justice Jacob “Valuation of intellectual property.... a highly specialised field dominated by a relatively small number of well-known and experienced practitioners. Pre-eminent amongst them is Kelvin King” EIPR “Kelvin is a renowned Expert in valuing IP rights and understanding their nature” – Roy Saunders Founder IFS and International Business Structuring Association