36. TMF Group entities

The entities of TMF Group by country of incorporation as at 31 December 2024, as consolidated in these financial statements are included below. All entities have a balance sheet date of 31 December.

Country

Entity

Ownership

Argentina

TMF Argentina S.R.L.

100%

TMF Outsourcing S.R.L.

100%

TMF Trust Company (Argentina) S.A.

100%

Almagesto S.R.L.

100%

Australia

TMF Corporate Services (AUST) Pty Limited

100%

TMF Nominees (AUST) Pty Limited

100%

Vasco Fund Services Pty Limited

100%

Vasco Trustee Limited

100%

Vasco Australia Pty Limited

100%

D H Flinders Pty Limited

100%

Vasco Responsbile Entity Services Limited

100%

Vasco Custodians Pty Ltd

100%

DHF Investment Managers Pty Ltd

100%

DHF Investment Services Pty Ltd

100%

VT No. 1 Pty Ltd

100%

VT No. 2 Pty Ltd

100%

Vasco Corporate Services Pty Limited

100%

Austria

TMF Austria GmbH

100%

TMF Bilanzbuchhaltungs- und Personalservices GmbH

100%

TMF Steuerberatungs- & Wirtschaftprufung GmbH

100%

TMF Accounting & Payroll Steuerberatungsgesellschaft GmbH

50%

Belgium

TMF Belgium N.V.

100%

TMF Accounting Services BV

100%

Bermuda

TMF (Bermuda) Limited

100%

Bolivia

TMF Bolivia S.R.L.

100%

Brazil

TMF Brasil Assessoria Contabil e Empresarial Ltda.

80%

TMF Brasil Servicos Administrativos e Processamento de Dados Ltda.

100%

TMF Brasil Administracao e Participacoes Ltda

100%

TMF Brasil Administracao e Gestao de Ativos Ltda

100%

TMF Brasil Atividades Administrativas Ltda

100%

TMF Securitizadora S.A.

100%

TMF Brasil Serviços de Admistraçao de Fundos Ltda

100%

British Virgin Islands

CMS Limited

100%

Fort Company (BVI) Limited

100%

TMF Authorised Representative (BVI) Ltd.

100%

Wickhams Cay Trust Company Limited

100%

TMF Management Services Limited

100%

TMF (B.V.I.) Ltd.

100%

Fides Management Services Ltd.

100%

TMF Corporation (BVI) Limited

100%

Vencourt Limited

100%

Abraxas International Limited

100%

Kelday International Limited

100%

S.B.Vanwall Ltd.

100%

Guarantee Management Limited

100%

TMF Administration Services Limited

100%

Receivable Global Services Limited

100%

Apexchamp Limited

100%

Beamsbury Limited

100%

Lucasjet Limited

100%

Southfield Management Limited

100%

Homestead Management Inc

100%

F.M.C. Limited

100%

Villereuse Investments Limited

100%

Top Goal management Limited

100%

TMF Holding (BVI) Limited

100%

Bulgaria

TMF Services EOOD

100%

Canada

TMF Canada Inc.

100%

Cayman Islands

TMF Nominees Ltd.

100%

Fides Limited

100%

TMF (Cayman) Ltd.

100%

TMF Directors Ltd.

100%

Nominee Services Limited

100%

Chile

TMF Chile Asesorias Empresariales Ltda.

100%

TMF Administradora S.A.

100%

China

Freeway Financial Consulting (Shanghai) Ltd.

60%

TMF Services (China) Co., Ltd

100%

Sino Corporate Services (China) Limited

100%

Sino (Shanghai) Financial Management Co., Ltd.

100%

Colombia

TMF Colombia Ltda.

100%

TMF RDC America SAS

100%

Costa Rica

TMF Costa Rica (TMFCR) Limitada.

100%

TMF Trust and Corporate Services Costa Rica Limitada

100%

TMF Group Services Costa Rica Limitada

100%

Croatia

TMF Croatia d.o.o.

100%

Curaçao

Curab N.V.

100%

N.V. Fides

100%

Pietermaai Building Association N.V.

100%

EQ Trust Caribbean Holding N.V.

100%

TMF Curacao N.V.

100%

Stichting Beheer Curacao

100%

TMF Curacao Holding B.V.

100%

Cyprus

TMF Company Secretary (CY) Limited

100%

TMF Administrative Services Cyprus Ltd

100%

Stozelia Holdings Limited

100%

TMF Management Limited

100%

Czech Republic

TMF Czech a.s.

100%

Denmark

TMF Denmark A/S

100%

Dominican Republic

TMF Republica Dominicana S.R.L

100%

Ecuador

TMF Ecuador S.A.

100%

Egypt

TMF Egypt L.L.C.

100%

El Salvador

TMF El Salvador Ltda de C.V.

100%

Finland

TMF Finland OY

100%

France

TMF France S.A.S.

100%

TMF France Management Sarl

100%

TMF VAT Services France S.A.S.

100%

Parnassus Accounting France S.A.S.

100%

TMF Accounting France S.A.S.

100%

Germany

TMF Deutschland AG

100%

TMF Trustee Services GmbH

100%

Una Management GmbH

100%

TMF Steuerberatung GmbH wirtschaftsprufungsgesellschaft

100%

TMF Management Holding Deutschland GmbH

100%

Greece

TMF Group Administrative Services (Hellas) EPE - TMF Group (Hellas) EPE

100%

Guatemala

TMF Guatemala Ltda.

100%

Guernsey

TMF Group Trustees Limited

100%

TMF Group Fund Services (Guernsey) Limited

100%

Adelie DS Limited

100%

Emperor DS Limited

100%

GNS One Limited

100%

GNS Two Limited

100%

TMF Group Nominees 1 (Guernsey) Limited

100%

Honduras

TMF Services Honduras S. de R.L.

100%

Hong Kong

TMF Secretaries (HK) Limited

100%

Abraxas Limited

100%

Commondale Limited

100%

EQ Sig Limited

100%

Fanlaw Limited

100%

FK Administration Limited

100%

Kelday Enterprises Limited

100%

Panbridge Nominee Limited

100%

KCS China Holdings Limited

100%

Cobyrne Limited

100%

Secreco Limited

100%

TMF Global Services (Hong Kong) Limited

100%

Veritatem Hong Kong Limited

100%

TMF Accounting Services Limited

100%

TMF Fiduciaries Limited

100%

EQ Holdings (HK) Limited

100%

TMF Hong Kong Limited

100%

Pacific Taxation Services Limited

100%

TMF Trust (HK) Ltd.

100%

TMF Corporate Management Limited

100%

Focus Secretarial Services Limited

100%

Focus Corporate Consultancy Limited

100%

Unity Trust Limited

100%

Sino CS China Holding Limited

100%

Talent World Limited

100%

Sino Corporate Services Limited

100%

Smart Oriental Limited

100%

Solid Business Solutions International Limited

100%

Hungary

TMF Hungary Accounting and Services Limited Liability Company

100%

Independent CAM Kft

60%

Freeway Production Accounting Kft

60%

India

TMF Services India Private Ltd.

100%

KPK faServ India Private Ltd.

100%

Sannam S4 Consulting Pvt. Ltd

100%

Sannam S4 Management Services India Pvt. Ltd.

100%

Indonesia

PT TMF Indonesia

100%

PT K C Services Indonesia

100%

Ireland

TMF Management (Ireland) Limited

100%

TMF Administration Services Limited

100%

TMF Management Holding (Ireland) Limited

100%

TMF Fund Management (Ireland) Limited

100%

TMF (Ireland) Professional Trustee Services Limited

100%

TMF Group Fund Operations (Ireland) Limited

100%

Israel

TMF Management and Accounting Services (Israel) Ltd.

100%

Italy

TMF Italy S.r.l.

100%

TMF Compliance (Italy) S.r.l.

100%

TMF Filing Services Italy S.r.l.

100%

Jamaica

TMF Jamaica Limited

100%

Japan

TMF Group Limited (Japan)

100%

Japan Outsourcing KK

100%

Jersey

Leadenhall Nominees Limited

100%

TMF1 LIMITED

100%

TMF2 Limited

100%

TMF Trustee No. 1 Limited

100%

Equity Trust Guernsey Limited

100%

EQ Holdings (Jersey) Limited

100%

Equity Trust (Jersey) Limited

100%

Equity Trust Services Limited

100%

TMF Group (Jersey) Limited

100%

Lively Limited

100%

TMF Group Secretaries (Jersey) Limited

100%

TMF Trustee No. 2 Limited

100%

TMF Manacor Secretaries (Jersey) Limited

100%

Derard Limited

100%

EQ Directors One Limited

100%

Juris Limited

100%

EQ Directors Two Limited

100%

TM Council Member Limited

100%

C.N. Limited

100%

Leadenhall Trust Company Limited

100%

Amarado Limited

100%

TMF Group Trustees (Jersey) Limited

100%

Kazakhstan

TMF Kazakhstan LLP.

100%

Kenya

TMF Kenya Ltd.

100%

Labuan

Britannia Limited

100%

Guarantee Management Purpose Trust

100%

Tiara Ltd.

100%

Marriott Investments Ltd.

100%

TMF Trust Labuan Limited

100%

TMF Fund Services Asia Limited

100%

TMF Management Limited

100%

TMF Secretaries Limited

100%

TMF Holdings Asia Limited

100%

Luxembourg

Immobiliere Vauban S.A.

100%

TMF (Luxembourg) S.A.

100%

Manacor (Luxembourg) S.à r.l.

100%

Mutua (Luxembourg) S.à r.l.

100%

Fides (Luxembourg) S.à r.l.

100%

TMF Supervisory Audit Services S.à r.l.

100%

Equity Trust Holdings S.à.r.l.

100%

Belgale Holdings S.à r.l.

100%

TMF Fund Management S.A.

100%

Malaysia

TMF Administrative Services Malaysia Sdn. Bhd.

100%

TMF Regional Delivery Centre Sdn. Bhd.

100%

TMF Trustees (Malaysia) Berhad

100%

TMF Global Services (Malaysia) Sdn. Bhd.

100%

Malta

TMF Management and Administrative Services (Malta) Limited

100%

TMF International Pensions Limited

100%

Mauritius

TMF Mauritius Limited

100%

TMF Group Africa Management Services

100%

Mexico

TMF Mexico Business Process, S. de R.L. de C.V.

100%

TMF BPO Services S. de R.L. de C.V.

100%

TMF Mexico CMS

100%

Servicios De Personal Y Control Plus S. De R.L. De C.V.

100%

Matas Lorenzo S.C.

100%

Grupo KMC Campos Y Campos S.C.

100%

New Zealand

TMF Corporate Services New Zealand Limited

100%

TMF Trustees New Zealand Ltd.

100%

Nicaragua

TMF Nicaragua y Compania Ltda.

100%

Nigeria

TMF Administrative Services Nigeria Limited

100%

Norway

TMF Norway A.S.

100%

Panama

TMF Panama S. de R.L.

100%

TMF Mid-America Corp.

100%

Paraguay

TMF Paraguay Ltda.

100%

Peru

TMF Peru S.R.L.

100%

TMF FiduPeru S.A. Sociedad Fiduciaria

100%

Philippines

TMF Philippines Inc.

100%

Poland

TMF RDC Europe Sp. z.o.o.

100%

TMF VAT Services Poland Sp. z.o.o.

100%

TMF Poland Sp. z.o.o.

100%

Portugal

TMFPT Servicos de Gestao e Administracao de Sociedades, Lda.

100%

Qatar

TMF Group LLC

100%

TMF Group Business Services LLC

100%

Republic of Korea

TMF Korea Co., Ltd.

100%

Romania

TMF Romania S.R.L.

100%

Contexpert Advisory Services S.R.L.

100%

Contexpert Consulting S.R.L.

100%

Contexpert Inventariere S.R.L.

100%

Contexpert Inventory Services S.R.L.

100%

Contexpert Outsourcing S.R.L.

100%

Contexpert Support Services S.R.L.

100%

Expert Solution Audit & Accounting S.R.L.

100%

HLB Contexpert S.R.L.

100%

Russia

TMF RUS, Ltd.

100%

RMA Services, LLC. RMA Services o.o.o.

100%

Corporate Management Rus L.L.C. - CMR, LLC

100%

Saudi Arabia

First Support for Business Services LLC

100%

Serbia

TMF Services d.o.o. Beograd

100%

Singapore

TMF Singapore H Pte. Ltd.

100%

TMF Trustees Singapore Limited

100%

TMF (VHR) Payroll Services Pte Limited

100%

Sannam S4 Investments Pte. Ltd.

100%

Slovakia

TMF Services Slovakia s.r.o.

100%

FMTA s.r.o.

100%

TMF AUX, s.r.o.

100%

Slovenia

TMF Racunovodstvo in Administrativne Storitve D.O.O.

100%

South Africa

TMF Corporate Services (South Africa) (Pty) Ltd

100%

TMF SA BEE NPC

100%

TMF Funds Services (South Africa) (Pty) Ltd

100%

Montserrat (Pty) Ltd.

100%

Stonehage Fleming Corporate Services (Pty) Ltd.

100%

Stonehage Fleming Trustees (Pty) Limited

100%

Spain

TMF Management Spain, S.L.

100%

TMF Sociedad de Participación, S.L.

100%

TMF Sociedad de Dirección, S.L.

100%

TMF Participations Holdings (Spain) S.L.

100%

TMF Spain S.A.

100%

TMF VAT & Fiscal Representation Services Spain, S.L.

100%

TMF Management Holding Spain S.L.U.

100%

TMF Latin America Holding Spain One S.L.U.

100%

TMF Latin America Holding Spain Two S.L.U.

100%

Sweden

TMF Sweden AB

100%

Switzerland

TMF Services S.A.

100%

TMF Management Services S.A.

100%

TMF Payroll Services A.G.

100%

Taiwan

TMF Taiwan Ltd.

100%

Thailand

TMF (Thailand) Ltd.

49%

The Netherlands

TMF Outsourcing Services B.V.

100%

TMF Group Global Services B.V.

100%

TMF Global Subcontracting B.V.

100%

TMF Slovakia B.V.

100%

TMF Holding International B.V.

100%

TMF Holding B.V.

100%

TMF Management B.V.

100%

TMF Services B.V.

100%

TMF Netherlands B.V.

100%

Clear Management Company B.V.

100%

Nationale Trust Maatschappij N.V.

100%

Manacor (Nederland) B.V.

100%

TMF Trustee B.V.

100%

Stichting TMF Participations

100%

Stichting Cerulean

100%

Stichting Freeway Custody

100%

Stichting Eljan

100%

Stichting Therog

100%

Stichting Ecotree

100%

Freeway Entertainment Group B.V.

60%

Freeway CAM B.V.

60%

TMF Group Services II B.V.

100%

Venture Support B.V.

100%

TMF Bewaar B.V.

100%

FCAM Holding B.V.

100%

Tradman FS Holding B.V.

100%

Tradman Netherlands B.V.

100%

TMF Group Holding B.V.

Ultimate Holding Company

Tucano Holdco B.V.

100%

Tucano Midco B.V.

100%

Tucano Bidco B.V.

100%

TMF Sapphire Topco B.V.

100%

TMF Sapphire Holdco B.V.

100%

TMF Sapphire Midco B.V.

100%

TMF Sapphire Bidco B.V.

100%

Stichting TMF Foundation

100%

STAK Management Sapphire

100%

TMF Sapphire Management B.V.

100%

TMF Escrow & Payment Services B.V.

100%

Stichting TMF Escrow & Payment Services B.V.

100%

TMF Group B.V.

100%

TMF Structured Finance Services B.V.

100%

TMF Asia B.V.

100%

TMF Group EMEA B.V.

100%

TMF Group Americas B.V.

100%

TMF Administrative Services BV

100%

Turkey

TMF Yonetim Hizmetleri Limited Sirketi - TMF Administrative Services Limited

100%

CPA Serbest Muhasebeci Mali Musavirlik A.S.

100%

Ukraine

TMF Ukraine L.L.C.

100%

United Arab Emirates

TMF Services HoldCo Ltd

100%

Dubai Branch (TMF services B.V. 10200)

100%

TMF Group Fiduciary Services Limited

100%

Abu Dhabi Branch (TMF services B.V. 10200)

100%

United Kingdom

TMF Global Services (UK) Limited

100%

TMF Trustee Limited

100%

Joint Corporate Services Limited

100%

TMF VAT Services Limited

100%

TMF Corporate Secretarial Services Limited

100%

TMF Corporate Directors Limited

100%

TMF Corporate Administration Services Limited

100%

TMF Services (UK) Limited

100%

TMF Holding UK Limited

100%

TMF Management Holding UK Limited

100%

Freeway CAM (UK) Limited

60%

United States of America

TMF US Holding Inc.

100%

48 Wall St. Holdco Services Inc.

100%

TMF USA Inc.

100%

Lord Securities Corporation

100%

Lord Securities (Delaware) L.L.C.

100%

TMF Group New York LLC

100%

TMF San Diego LLC

100%

Fiorco US Inc.

100%

TMF Fund Services North America, LLC

100%

TMF Sapphire (US) LLC

100%

Freeway Payroll Inc.

30%

Uruguay

TMF Uruguay S.R.L.

100%

Parnassus S.R.L.

100%

TMF International Services Uruguay S.A.

100%

TMF Uruguay Administradora de Fondos de Inversión y Fideicomisos S.A. - TMF Uruguay AFISA

100%

TMF Trust Company (Uruguay) S.A.

100%

TMF Uruguay Soluciones S.C. fka Auren S.C.

100%

DCA International S.A.

100%

Venezuela

TMF Venezuela C.A.

100%

TMF Services Venezuela C.A.

100%

Vietnam

TMF Vietnam Company Limited

100%