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  • A special report by Dieter Endres and Stefan Ditsch, PricewaterhouseCoopers, Frankfurt
  • A special report prepared by Manuel Solano, Paulo Espindula and Terri L Grosselin, Ernst & Young
  • A special report prepared by Daniel R Albarellos and Horacio D Dinice, Deloitte & Touche, Buenos Aires
  • A special report prepared by Rafael Sayagues, Ernst & Young, San Jose
  • A special report prepared by Luz Maria Jaramillo, Gustavo Pardo, Vicente Torres, Jose Romero and Michael Yoon, Ernst & Young, Bogotá and New York
  • A special report prepared by Luis M Liñero C, Deloitte & Touche, Mexico City
  • A special report prepared by Nélio Weiss, Jayme Archinto, Philippe Jeffrey and Cassius Carvalho, PricewaterhouseCoopers, Sao Paulo
  • Deloitte & Touche
  • A special report prepared by Humberto Romero-Muci, Patricia Ferrer and Ileana Rodriguez, Deloitte & Touche (Romero-Muci & Associados), Caracas
  • A special report prepared by Nicasio del Castillo, Jorge A Gross, Eduardo Pupo, Roberto del Toro and John A Salerno, PricewaterhouseCoopers