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        <Identifier>Description of Uncertain Tax Positions Under FIN 48:</Identifier>
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        <Explanation>The Company recognizes interest and penalties accrued related to unrecognized tax benefits in current income tax expense. During the years ended December 31, 2012 and 2011, the Company recognized income tax expense for interest and penalties of approximately $700,000 and $1,100,000, respectively. While the Company is subject to income tax in many jurisdictions including the United States and the outcome of tax audits is always uncertain, the Company believes that adequate amounts of tax and interest have been provided for any adjustments that are expected to result. Futhermore, none of the audit adjustments, if assessed, are expected to be individually material to the Company's financial position, cash flows, or results of operations.</Explanation>
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        <ReturnReference>Part I, Line 1a</ReturnReference>
        <Explanation>The items marked on Schedule J, Part I, Line 1(a) are provided to various officers, directors, key employees and highly compensated employees in accordance with the Company policies. Compensation is imputed where applicable, with respect to such benefits in compliance with the tax regulation(s) in effect for the tax year.</Explanation>
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        <ReturnReference>Part I, Line 4b</ReturnReference>
        <Explanation>Part I - Line 4b - Amounts accrued from supplemental nonqualified retirement Plan: Robert W. Gilman - $ 11,137 Todd W. Grove - $ 29,237 Eric C. Kleess - $ 20,882 Thomas A. Miller - $ 33,246 Mark A. McGrath - $ 39,794 Antoine Nassif - $ 638,873 Kenneth Richardson - $ 76,429 Kirsi Tikka - $ 29,592 Jeffrey J. Weiner - $ 106,441 Christopher J. Wiernicki - $ 758,458</Explanation>
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        <Relationship>Director</Relationship>
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        <DescriptionOfTransaction>Consulting Services</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
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        <NameOfInterestedPerson>
          <NamePerson>Stewart H Wade</NamePerson>
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        <Relationship>Former Officer</Relationship>
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        <DescriptionOfTransaction>Consulting Services</DescriptionOfTransaction>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 6</ReturnReference>
        <Explanation>The organization has members.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 7a</ReturnReference>
        <Explanation>There are 15 voting members of the governing body.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 7b</ReturnReference>
        <Explanation>Several decisions of the governing body are subject to approvoal.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>Review by CFO and General Counsel. After Form 990 is prepared by an outside consultant it is reviewed by the CFO and General Counsel. After this review the Form 990 is made available to the Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>Form 990, Part VI, Section B, Line 12c: The conflict of interest policy is enforced by annually requiring the directors, officers, and key employees to complete conflict of interest questionnaires which are reviewed and kept on file.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15</ReturnReference>
        <Explanation>Form 990, Part VI, Section B, Line 15: The review process for determining reasonable compensation of the organization's executive officers and directors consists of the following steps: - Review of current compensation surveys, compiled by an independent firm, that provide appropriate comparable data with respect to compensation; - Approval of compensation by a committee of independent Board members; and - Retention of adequate contemporaneous documentation of the basis for the compensation decisions.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>Form 990, Part VI, Section C, Line 19: The governing documents, conflict of interest policy and financial statements are not made available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Changes in Net Assets or Fund Balances:</Identifier>
        <ReturnReference>Form 990, Part XI, line 9:</ReturnReference>
        <Explanation>Currency Translation and Other Comprehensive Income -2,262,118. Change in Pension Reserves 14,030,692. Differences related to items reported in Forms 1120 or 5471 -4,749,163.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part XII, Line 2c</ReturnReference>
        <Explanation>There was no change to this process during 2012.</Explanation>
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    </IRS990ScheduleO>
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          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
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        <PrimaryActivities>Marine Services</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <TotalIncome>2311354</TotalIncome>
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          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
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          <AddressLine1>1803 Bao An Pl 800 Dong Fang</AddressLine1>
          <City>Shanghai</City>
          <Country>CH</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CH</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
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          <BusinessNameLine1>ABS CCC Risk Management Consulting Ltd</BusinessNameLine1>
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          <AddressLine1>1803 Bao An Pl 800 Dong Fang</AddressLine1>
          <City>Shanghai</City>
          <Country>CH</Country>
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        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CH</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
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          <BusinessNameLine1>Common Structural Rules Software LLC</BusinessNameLine1>
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          <City>Houston</City>
          <State>DE</State>
          <ZIPCode>77060</ZIPCode>
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        <EIN>451764272</EIN>
        <PrimaryActivity>Computer Programming</PrimaryActivity>
        <LegalDomicileState>TX</LegalDomicileState>
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          <AddressLine1>77 Nanking E Road Sect 4</AddressLine1>
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          <State>TX</State>
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          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
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          <BusinessNameLine1>ABS Quality Evaluations (Chile) SA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Avda Libertad No 1348 Oficina 701</AddressLine1>
          <City>Vina del Mar</City>
          <Country>CI</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering Training</PrimaryActivity>
        <LegalDomicileForeignCountry>CI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Quality Evaluations Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PT Indonesian Group of Companies</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Sumatera Promotion Centre Lt 7</AddressLine1>
          <City>Batam</City>
          <Country>ID</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>ID</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>468917</ShareOfTotalIncome>
        <ShareOfEOYAssets>247591</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Foundation Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>510677119</EIN>
        <PrimaryActivity>Dormant</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>ABS House No 1 Frying Pan Alley</AddressLine1>
          <City>London</City>
          <Country>UK</Country>
          <PostalCode>E1 7HR</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Dormant</PrimaryActivity>
        <LegalDomicileForeignCountry>CG</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AIP Custom Hedge Fund Solutions (Cayman) LP</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO Box 309GT Ugland House South</AddressLine1>
          <City>George Town</City>
          <Country>CJ</Country>
        </AddressForeign>
        <EIN>980552586</EIN>
        <PrimaryActivity>Investments</PrimaryActivity>
        <LegalDomicileForeignCountry>CJ</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>0.15440</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Ltd (Congo)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>ABS House No 1 Frying Pan Alley</AddressLine1>
          <City>London</City>
          <Country>UK</Country>
        </AddressForeign>
        <PrimaryActivity>Dormant</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Australia Pty Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Level 2744 St Georges Terrace</AddressLine1>
          <City>PERTH</City>
          <Country>AS</Country>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>AS</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Mideast Limited</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO Box 388</AddressLine1>
          <City>Dammam</City>
          <Country>SA</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>SA</LegalDomicileForeignCountry>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>1298579</ShareOfTotalIncome>
        <ShareOfEOYAssets>872290</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Qatar LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO Box 405 1st FL C Ring Rd</AddressLine1>
          <City>Doha</City>
          <Country>QA</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>QA</LegalDomicileForeignCountry>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>754435</ShareOfTotalIncome>
        <ShareOfEOYAssets>536251</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group AS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>OJ Brochs Gate 12</AddressLine1>
          <City>Bergen</City>
          <Country>NO</Country>
          <PostalCode>5006</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>NO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>22190034</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Safetec Nordic AS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Sluppenvegen 12 E</AddressLine1>
          <City>Trondeim</City>
          <Country>NO</Country>
          <PostalCode>7037</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>NO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>24233319</ShareOfTotalIncome>
        <ShareOfEOYAssets>32483491</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Sydvest Programvare AS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Sluppenvegen 12 E</AddressLine1>
          <City>Trondeim</City>
          <Country>NO</Country>
          <PostalCode>7037</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>NO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>28</ShareOfTotalIncome>
        <ShareOfEOYAssets>549854</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Safetec UK Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>16 Albert Street</AddressLine1>
          <City>Aberdeen</City>
          <Country>UK</Country>
          <PostalCode>AB25 1XQ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>2603646</ShareOfTotalIncome>
        <ShareOfEOYAssets>1022387</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Safetec HMS Utleie</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Sluppenvegen 12 E</AddressLine1>
          <City>Trondeim</City>
          <Country>NO</Country>
          <PostalCode>7037</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>NO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>7361776</ShareOfTotalIncome>
        <ShareOfEOYAssets>1909294</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AP Safetec sdn</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>B-6-14 Megen Avenue II No 12</AddressLine1>
          <City>Kuala Lumpur</City>
          <Country>MY</Country>
          <PostalCode>50450</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>MY</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>1317298</ShareOfTotalIncome>
        <ShareOfEOYAssets>906469</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Safetec Risk Management Pty Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>44 St George Terrace</AddressLine1>
          <City>West Perth</City>
          <Country>AS</Country>
          <PostalCode>6005</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>AS</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>833090</ShareOfTotalIncome>
        <ShareOfEOYAssets>326995</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Jet Conform Nye AS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Sluppenvegen 12 E</AddressLine1>
          <City>Trondeim</City>
          <Country>NO</Country>
          <PostalCode>7037</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>NO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Preventor AS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Sluppenvegen 12 E</AddressLine1>
          <City>Trondeim</City>
          <Country>NO</Country>
          <PostalCode>7037</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>NO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AGS Industrial Technical Services (Shanghai) Co</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Rm 1806 Eton Pl No 69 Donfang Rd</AddressLine1>
          <City>Shanghai</City>
          <Country>CH</Country>
          <PostalCode>200120</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>CH</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>357196</ShareOfTotalIncome>
        <ShareOfEOYAssets>285437</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Safetec AB (Sweden)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Vallgatan 25 SE-411 16</AddressLine1>
          <City>Gothenburg</City>
          <Country>SW</Country>
        </AddressForeign>
        <PrimaryActivity>Risk Consulting</PrimaryActivity>
        <LegalDomicileForeignCountry>SW</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>62975</ShareOfTotalIncome>
        <ShareOfEOYAssets>178779</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Industrial Inspection Services Nigeria Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>2 Mosafejo Close Off Oyinkan Abayo</AddressLine1>
          <City>Ikoyi Lagos</City>
          <Country>NI</Country>
        </AddressForeign>
        <PrimaryActivity>Inspections</PrimaryActivity>
        <LegalDomicileForeignCountry>NI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>637118</ShareOfTotalIncome>
        <ShareOfEOYAssets>993722</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>1</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>1</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>1416468</AmountInvolved>
        <MethodOfAmtDetermination>Income Statement</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Services de Mexico SA De CV</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M</TransactionType>
        <AmountInvolved>1019700</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Services Do Brasil Ltda</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M</TransactionType>
        <AmountInvolved>61270</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABSG Consulting de Venezuela CA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>52406</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Maritime Services (Hellas) LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M</TransactionType>
        <AmountInvolved>111897</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>3799458</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>681879</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>47353131</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Marine Services Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>1804335</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>315032</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping (Hong Kong) Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>148521</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Poland Sp Zoo</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>86295</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Poland Sp Zoo</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>2255178</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Italy SRL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>47732748</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Cameroon Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>309472</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Cameroon Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>6386126</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Limited - Nigeria</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>351297</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Limited - Nigeria</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>13989372</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Clasification Romania Srl</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>54024</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Clasification Romania Srl</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>4632854</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Consulting (Hellas) SA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>3564607</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Rijeka doo</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>4210888</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Mideast LLC (a Limited Liability Company)</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>206548</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Mideast LLC (a Limited Liability Company)</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>318910</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping LLC (Oman)</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>402488</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Qatar LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>72856</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Common Structural Rules Software LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>2500000</AmountInvolved>
        <MethodOfAmtDetermination>Form 1065, Schedule K-1</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping (Hong Kong) Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>5173683</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule O</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>