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      <Form990ScheduleDPartXIV>
        <Identifier>Description of Uncertain Tax Positions Under FIN 48:</Identifier>
        <ReturnReference>Part X:</ReturnReference>
        <Explanation>The Company recognizes interest and penalties accrued related to unrecognized tax benefits in current income tax expense. During the years December 31, 2010 and 2009, the Company recognized income tax expense for the interest and penalties of approxiamately $300,000 and $400,000, respectivelty. During 2010, the company recorded approximately $20.1 million in taxes relative to its operations in China. This amount consists of corporate income tax for the years ended December 31, 2008, 2009, and 2010 of approximately $6.0 million, $6.9 million, and $4.7 million, respectively, and business tax of approximately $2.5 million for the year ended December 31, 2010. The Company did not record a FIN 48 contingency in prior years related to these tax issues as management believed the Company's tax exemption was unchanged. However, on December 8, 2010, China's State Administration of Taxation (SAT) issued Circular No. 612, which rescinded ABS' tax exemption under Circular No. 35, effective retroactively to January 1, 2008, with regard to corporate income tax (CIT) in China. In addition to CIT now applicable to the Company's operations in China, Circular No. 18, which was also issued in 2010, effectively abolished the tax exemption of ABS' Representative Office (RO), located in Shanghai, from business tax (BT). Accordingly, ABS RO is now subject to BT, effective January 1, 2010. The amount of taxes relative to China that were booked in 2010 are representative of the Company's best estimates and are still subject to final approval by the Chinese tax authorities. 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. Furthermore, 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>
      </Form990ScheduleDPartXIV>
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        <Identifier>Part XI, Line 8 - Other Adjustments:</Identifier>
        <Explanation>Differences relates to revenue and expense items that are reported in Form 1120 or Form 5471</Explanation>
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        <Explanation>Difference relates to Insurance Recovery Proceeds reported as Insurance Expense on the Audited Financial Statements</Explanation>
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        <Explanation>Differences relate to expenses from subsidiaries that are reported in Form 1120 or 5471.</Explanation>
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        <Explanation>Difference relates to Insurance Recovery Proceeds reported as Insurance Expense on the Audited Financial Statements</Explanation>
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        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>Frank Jaobsen</NamePerson>
        <BaseCompensationFilingOrg>112578</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>4299</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>305688</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>422565</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>Vincent F Roth</NamePerson>
        <BaseCompensationFilingOrg>113608</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
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        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <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>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>Part I, Line 4b</ReturnReference>
        <Explanation>Schedule J - Part I - Line 4b - Amounts received from supplemental nonqualified retirement Plan: T. Ray Bennett - $27,846 Linwood A. Pendexter - $113,280 William J. Sember - $71,821 Robert D. Sommerville - $598,305 Stewart H. Wade - $187,039 Schedule J - Part I - Line 4b - Amounts accrued from supplemental nonqualified retirement Plan: Thomas H. Gilmour - $27,388 Todd W. Grove - $65,530 Gary A. Latin - $89,678 Thomas A. Miller - $62,280 Mark A. McGrath - $35,223 Kenneth Richardson - $33,427 Peter Tang-Jensen - $16,257 Jeffrey J. Weiner - $96,753 Christopher J. Wiernicki - $422,842</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>Donald Lui</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Director</Relationship>
        <AmountOfTransaction>155550</AmountOfTransaction>
        <DescriptionOfTransaction>Consulting Services</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>Vincent Roth</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Former Officer</Relationship>
        <AmountOfTransaction>113608</AmountOfTransaction>
        <DescriptionOfTransaction>Consulting Services</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 6</Identifier>
        <Explanation>The organization has members.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>There are 1070 voting members of the governing body.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
        <Explanation>Several decisions of governing body are subject to approval.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <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>The conflict of interest policy is not made available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15</ReturnReference>
        <Explanation>The review process for compensation of the organization's executive officers and directors is performed by an independent agency and approved by the compensation committee.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>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 5:</ReturnReference>
        <Explanation>Difference relates primarily to changes in other comprehensive income for 10,034,982. pension liability and foreign currency translation adjustments. Unrealized Gain/(Loss) on Securities 23,753,263. Total to Form 990, Part XI, Line 5: 33,788,245.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part XI, Line 2c</ReturnReference>
        <Explanation>The was no change to this process.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ABS Marine Casualty Response LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <PrimaryActivities>Marine Services</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <TotalIncome>681852</TotalIncome>
        <EOYAssets>4066244</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Shanghai ABS Technical Inspection Company Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <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>
        </DirectControllingEntityName>
        <PredominantIncomeType>Related</PredominantIncomeType>
        <ShareOfTotalIncome>6918031</ShareOfTotalIncome>
        <ShareOfEOYAssets>6913243</ShareOfEOYAssets>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>1</GeneralOrManagingPartner>
        <PercentageOwnership>0.60000</PercentageOwnership>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS CCC Risk Management Consulting Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CH</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>Related</PredominantIncomeType>
        <ShareOfEOYAssets>79086</ShareOfEOYAssets>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>1</GeneralOrManagingPartner>
        <PercentageOwnership>0.50000</PercentageOwnership>
      </Form990ScheduleRPartIII>
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        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Services de Mexico SA De CV</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Hamburgo No 254-201 Col Juarez</AddressLine1>
          <City>Mexico City</City>
          <Country>MX</Country>
          <PostalCode>06600</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>MX</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>10659852</ShareOfTotalIncome>
        <ShareOfEOYAssets>2920856</ShareOfEOYAssets>
        <PercentageOwnership>0.99470</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Services Do Brasil Ltda</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>AV Venezuela 3 19th Floor</AddressLine1>
          <City>Rio De Janeiro</City>
          <Country>BR</Country>
          <PostalCode>20081-310</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>BR</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>25360893</ShareOfTotalIncome>
        <ShareOfEOYAssets>11532170</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABSG Consulting (Canada) Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Royal Bank Plaza 38th Fl S Tower</AddressLine1>
          <City>Toronto</City>
          <Country>CA</Country>
          <PostalCode>MSJ2J7</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Inactive</PrimaryActivity>
        <LegalDomicileForeignCountry>CA</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Industrial Verfication (India) Pvt Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>604 Shapath I SGRoad</AddressLine1>
          <City>Ahmedabad</City>
          <Country>IN</Country>
          <PostalCode>380-060</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>IN</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>4472020</ShareOfTotalIncome>
        <ShareOfEOYAssets>2262374</ShareOfEOYAssets>
        <PercentageOwnership>0.85000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Consulting (M) Sdn Bhd (Malaysia)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Lot 206A 2nd FloorJalan Desa Baha</AddressLine1>
          <City>Kuala Lumpur</City>
          <Country>MY</Country>
          <PostalCode>58100</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>MY</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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        <ShareOfTotalIncome>2513806</ShareOfTotalIncome>
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        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Quality Resources de Mexico SA de CV</BusinessNameLine1>
        </NameOfRelatedOrg>
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          <City>Mexico City</City>
          <Country>MX</Country>
          <PostalCode>06600</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>MX</LegalDomicileForeignCountry>
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          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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        <ShareOfEOYAssets>765137</ShareOfEOYAssets>
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      </Form990ScheduleRPartIV>
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        </NameOfRelatedOrg>
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          <AddressLine1>1 Hristo Smirnenski Blvd</AddressLine1>
          <City>Sofia</City>
          <Country>BU</Country>
          <PostalCode>1164</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>BU</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
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          <BusinessNameLine1>ABS Consulting Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
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          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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        <ShareOfTotalIncome>20879223</ShareOfTotalIncome>
        <ShareOfEOYAssets>4159120</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>EQECAT Sarl</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>16 Rue Druot</AddressLine1>
          <City>Paris</City>
          <Country>FR</Country>
          <PostalCode>75009</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>FR</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>2221788</ShareOfTotalIncome>
        <ShareOfEOYAssets>1751196</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Consulting (S) PTE Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>438 Alexandra Road 09-01</AddressLine1>
          <City>Singapore,</City>
          <Country>SN</Country>
          <PostalCode>119958</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>SN</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>320185</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Prosoft Resources Ltd (UK)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>EQE Consultants South Africa Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO Box 4381</AddressLine1>
          <City>Vanderbijlpark</City>
          <Country>SF</Country>
          <PostalCode>1900</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>SF</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
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          <BusinessNameLine1>EQECAT Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
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          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
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        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
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      </Form990ScheduleRPartIV>
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        <NameOfRelatedOrg>
          <BusinessNameLine1>ABSG Consulting de Venezuela CA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Centro Cuidad Tamanaco Torre A</AddressLine1>
          <City>Caracas</City>
          <Country>VE</Country>
          <PostalCode>1064</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>VE</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>899517</ShareOfTotalIncome>
        <ShareOfEOYAssets>464615</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Infolink (India) Pvt Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Pekon Bldg 4th Fl Plot Y/13</AddressLine1>
          <City>Calcutta</City>
          <Country>IN</Country>
          <PostalCode>700091</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>IN</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>9522</ShareOfTotalIncome>
        <ShareOfEOYAssets>18107</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Services de Chile Training SA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Avda Libertad No 1348 Oficina 701</AddressLine1>
          <City>Vina del Mar</City>
          <Country>CI</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>437358</ShareOfTotalIncome>
        <ShareOfEOYAssets>328437</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Consulting (India) Private Limited</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>123-A Mittal CourtNariman Point</AddressLine1>
          <City>Mumbai</City>
          <Country>IN</Country>
          <PostalCode>400021</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>IN</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Quality Evaluations Private Limited</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>B-92 9th Floor 23 Kasturba Gandhi</AddressLine1>
          <City>New Delhi</City>
          <Country>IN</Country>
          <PostalCode>110001</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>IN</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Quality Evaluations Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Saudi Arabia Co Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Dana Area PO Box 39516</AddressLine1>
          <City>Dhahran</City>
          <Country>SA</Country>
          <PostalCode>31942</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>SA</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
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        <ShareOfTotalIncome>10316003</ShareOfTotalIncome>
        <ShareOfEOYAssets>7191459</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS QE Japan Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>1-1 Sakae-Cho Kanagawa-ku</AddressLine1>
          <City>Yokohama</City>
          <Country>JA</Country>
          <PostalCode>221-0052</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>JA</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Quality Evaluations Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>1805920</ShareOfTotalIncome>
        <ShareOfEOYAssets>1427647</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Maritime Services (Hellas) LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>6 Skouze Street Floor 3A</AddressLine1>
          <City>Piraeus</City>
          <Country>GR</Country>
          <PostalCode>GR185 36</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>GR</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Maritime Services Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>1626024</ShareOfTotalIncome>
        <ShareOfEOYAssets>941768</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>222856372</EIN>
        <PrimaryActivity>Holding Company</PrimaryActivity>
        <LegalDomicileState>NJ</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>503258836</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>132695912</EIN>
        <PrimaryActivity>Inspections/Testing</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>117136200</ShareOfTotalIncome>
        <ShareOfEOYAssets>385168227</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Quality Evaluations Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>223067354</EIN>
        <PrimaryActivity>Quality Evaluations</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>15657158</ShareOfTotalIncome>
        <ShareOfEOYAssets>45778951</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Services Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>223069605</EIN>
        <PrimaryActivity>Services</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>14471</ShareOfTotalIncome>
        <ShareOfEOYAssets>427777675</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>EQECAT Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>943209059</EIN>
        <PrimaryActivity>Software</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>25638964</ShareOfTotalIncome>
        <ShareOfEOYAssets>165298252</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PLG Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>520905530</EIN>
        <PrimaryActivity>Inactive</PrimaryActivity>
        <LegalDomicileState>DC</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Maritime Services Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>203333549</EIN>
        <PrimaryActivity>Evaluate Marine Vessels</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>827757</ShareOfTotalIncome>
        <ShareOfEOYAssets>-144801</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Marine Caualty Response Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>202175074</EIN>
        <PrimaryActivity>Marine Services</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Boiler and Marine Technical Services Co</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>77 Nanking E Road Sect 4</AddressLine1>
          <City>Taipei</City>
          <Country>CH</Country>
          <PostalCode>10568</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Insurance</PrimaryActivity>
        <LegalDomicileForeignCountry>CH</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Boiler and Marine Insurance Company</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>845434</ShareOfTotalIncome>
        <ShareOfEOYAssets>35414064</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Holdings Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>203390695</EIN>
        <PrimaryActivity>Holding Company</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>2610639</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Boiler and Marine Insurance Company</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>030286694</EIN>
        <PrimaryActivity>Insurance-Captive</PrimaryActivity>
        <LegalDomicileState>VT</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Holdings Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Armory Properties Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>222382555</EIN>
        <PrimaryActivity>Rental - Real Estate</PrimaryActivity>
        <LegalDomicileState>TX</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>720960</ShareOfTotalIncome>
        <ShareOfEOYAssets>4367696</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16855 Northchase Drive</AddressLine1>
          <City>Houston</City>
          <State>TX</State>
          <ZIPCode>77060</ZIPCode>
        </AddressUS>
        <EIN>132667740</EIN>
        <PrimaryActivity>Inactive</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Classification Romania Srl</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>18A Tepes Voda Street 1st Floor</AddressLine1>
          <City>Constantza</City>
          <Country>RO</Country>
          <PostalCode>900189</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>RO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>177692</ShareOfTotalIncome>
        <ShareOfEOYAssets>119792</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>ABS House No 1 Frying Pan Alley</AddressLine1>
          <City>London</City>
          <Country>UK</Country>
          <PostalCode>E1 7HR</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>68741157</ShareOfTotalIncome>
        <ShareOfEOYAssets>27275274</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Marine Services Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>1761934</ShareOfTotalIncome>
        <ShareOfEOYAssets>1526129</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Quality Evaluations Europe Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Inactive</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>3649202</ShareOfTotalIncome>
        <ShareOfEOYAssets>714031</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Consulting (Hellas) SA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>6 Skouze Street Floor 3A</AddressLine1>
          <City>Piraeus</City>
          <Country>GR</Country>
          <PostalCode>185 36</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>GR</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>691898</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping (Hong Kong) Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>15th Floor Queens Center</AddressLine1>
          <City>Hong Kong</City>
          <Country>CH</Country>
          <PostalCode>58-64</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CH</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>2972841</ShareOfTotalIncome>
        <ShareOfEOYAssets>701209</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping Poland Sp Zoo</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Al Zwyciestwa 256</AddressLine1>
          <City>Gyndia</City>
          <Country>PL</Country>
          <PostalCode>81-525</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>PL</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>4823391</ShareOfTotalIncome>
        <ShareOfEOYAssets>250117</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Italy SRL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Edificio Millo Via al Porto Antico</AddressLine1>
          <City>Genoa</City>
          <Country>IT</Country>
          <PostalCode>16128</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>IT</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>8594408</ShareOfTotalIncome>
        <ShareOfEOYAssets>12163062</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>EQE International Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>EQE HouseThe BeaconsWarrington</AddressLine1>
          <City>Cheshire</City>
          <Country>UK</Country>
          <PostalCode>WA3 6WJ</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Inactive</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping Rijeka doo</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Trg Irvana Kiblera 2</AddressLine1>
          <City>Rijeka</City>
          <Country>HR</Country>
          <PostalCode>HR-51000</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>HR</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>249164</ShareOfTotalIncome>
        <ShareOfEOYAssets>52635</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping (Hellas) SA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>6 Skouze Street Floor 3A</AddressLine1>
          <City>Piraeus</City>
          <Country>GR</Country>
          <PostalCode>GR185 36</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Inactive</PrimaryActivity>
        <LegalDomicileForeignCountry>GR</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Rotterdam BV</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Boompjes 55 4th Floor</AddressLine1>
          <City>Rotterdam</City>
          <Country>NL</Country>
          <PostalCode>3011 XB</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>NL</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>4800</ShareOfTotalIncome>
        <ShareOfEOYAssets>31806</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Antwerp BVBA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>St Katelijnevest 72 9th Floor</AddressLine1>
          <City>Antwerp</City>
          <Country>BE</Country>
          <PostalCode>B2000</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>BE</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>5500</ShareOfTotalIncome>
        <ShareOfEOYAssets>18892</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping Cameroon Ltd</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Immeuble Socar Porte 207 Akwa</AddressLine1>
          <City>Douala</City>
          <Country>CM</Country>
          <PostalCode>BP15198</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CM</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>1718570</ShareOfTotalIncome>
        <ShareOfEOYAssets>911247</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Limited - Nigeria</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Plot 146C Imam Abibu Adetoro Street</AddressLine1>
          <City>Lagos</City>
          <Country>NI</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>NI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>3518762</ShareOfTotalIncome>
        <ShareOfEOYAssets>11810991</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>American Bureau of Shipping LLC (Oman)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Suite 303 POBlox 946 PC130</AddressLine1>
          <City>Muscat</City>
          <Country>MU</Country>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>MU</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Bureau of Shipping</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>253277</ShareOfTotalIncome>
        <ShareOfEOYAssets>340822</ShareOfEOYAssets>
        <PercentageOwnership>0.70000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABSG Group de Uruguay SA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>25 do Mayo 455 2nd Floor</AddressLine1>
          <City>Montevideo</City>
          <Country>UY</Country>
          <PostalCode>11000</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>UY</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group Columbia SAS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>CALLE 99 No 9A-80 Edificio Height</AddressLine1>
          <City>Bogota</City>
          <Country>CO</Country>
          <PostalCode>803</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>CO</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>12483</ShareOfTotalIncome>
        <ShareOfEOYAssets>22997</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ABS Group del Peru SAC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>Av E Derby 055 Pisp Officina 745</AddressLine1>
          <City>Lima</City>
          <Country>PE</Country>
          <PostalCode>33</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Engineering</PrimaryActivity>
        <LegalDomicileForeignCountry>PE</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABSG Consulting Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>125257</ShareOfTotalIncome>
        <ShareOfEOYAssets>90191</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <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</PrimaryActivity>
        <LegalDomicileForeignCountry>CI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>ABS Quality Evaluations Inc</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </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>
        <ShareOfEOYAssets>1000</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </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>
      </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>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </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>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>4295096</ShareOfTotalIncome>
        <ShareOfEOYAssets>66689447</ShareOfEOYAssets>
        <PercentageOwnership>0.41780</PercentageOwnership>
      </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>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>1</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>1</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group of Companies Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>A</TransactionType>
        <AmountInvolved>1355208</AmountInvolved>
        <MethodOfAmtDetermination>Income Statement</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>4300945</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>7376376</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping (Hong Kong) Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>2104197</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping (Hong Kong) Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>364312</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Italy SRL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>A</TransactionType>
        <AmountInvolved>5548</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Italy SRL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>241134</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Italy SRL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>142332</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Limited - Nigeria</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>5002802</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Limited - Nigeria</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>184394</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Services de Mexico SA De CV</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>1019770</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Services de Mexico SA De CV</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>109336</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Services do Brasil Ltda</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>5</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Services do Brasil Ltda</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>275438</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Maritime Services (Hellas) LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>150797</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Maritime Services (Hellas) LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>46367</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Consulting (Canada) Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>216943</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Industrial Verfication (India) Pvt Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>119845</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Shanghai ABS Technical Inspection Company Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>1419719</AmountInvolved>
        <MethodOfAmtDetermination>Form 8865, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Shanghai ABS Technical Inspection Company Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>209741</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>45960</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>7542</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Group Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>A</TransactionType>
        <AmountInvolved>9765</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS Europe Limited</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>477</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Cameroon Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>184394</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Cameroon Ltd</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>1844283</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>American Bureau of Shipping Polan Sp Zoo</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>240260</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ABS QE Japan Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>51162</AmountInvolved>
        <MethodOfAmtDetermination>Form 5471, Schedule M</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>