Suzanne C. Loomer M.Acc, CA, CBV Campbell Valuation Partners Limited 70 University Avenue Suite 320, P.O. Box 11 Toronto, ON M5J 2M4 Direct line: 416-597- 4525 General line: 416-597-1198 Fax: 416-597-9779 Email: sloomer@cvpl.com Website: www.cvpl.com Profile Suzanne is a Managing Director of Campbell Valuation Partners Limited. Since 1995, Suzanne has provided assistance to clients and the courts with respect to the valuation of businesses and business interests, intellectual property and other intangible assets. She has prepared valuations and expert reports for various purposes, including: patent infringement matters, commercial litigation, family law, succession planning, shareholder disputes, corporate reorganizations, financial reporting, income tax and M&A. Suzanne holds a Master of Accounting degree from the University of Waterloo. She is a member of the Institute of Chartered Accountants of Ontario and the Canadian Institute of Chartered Business Valuators. She received her Chartered Accountant designation in 1993 and her Chartered Business Valuator designation in 1998. Suzanne has qualified as an expert in the Ontario Superior Court, Federal Court of Canada, and in mediations and arbitrations. She has written articles and lectured at various conferences and professional development sessions on topics related to valuations, litigation support and corporate finance. Work Experience 2010 – cont. Managing Director Campbell Valuation Partners Limited (CVPL) and Veracap Corporate Finance Limited, Toronto, ON 2005-2010 Partner, Financial Advisory Services BDO Canada LLP 2001 to 2005 1997 to 2001 Partner Principal Cole Valuation Partners Limited 1995-1997 Manager KPMG Corporate Finance Inc./ Financial Advisory Services (Toronto) 1990-1995 Senior Accountant KPMG Peat Marwick Thorne, Audit (Mississauga) 1990 to 1995 Page 1 of 3 Suzanne C. Loomer, M.Acc, CA, CBV Academic and Professional Qualifications Chartered Business Valuator Chartered Accountant Master of Accounting – University of Waterloo Bachelor of Arts, Honours Accountancy Studies – University of Waterloo 1998 1993 1992 1991 Board and Committee Participation Director, Canadian Institute of Chartered Business Valuators Board of Directors Member of the Communications Committee and the Research Institute Committee for the CICBV Past member of the Professional Practice Committee, and the Education & Continuing Education Committees, and various task forces for the CICBV Publications & Other Professional Development 2011 Authored article for Canadian Manufacturing Magazine “Creating value and how to realize it: value creation”, June 21, 2011 online issue. 2011 Authored article for Canadian Manufacturing Magazine “Creating value and how to realize it: value measurement”, June 17, 2011 online issue. 2011 Presented “Top 10 Intellectual Property Valuation Pitfalls” at the Licensing Executives Society and Intellectual Property Institute of Canada, Ottawa and Toronto chapters. 2010 Presented “Valuing Synergies” at the Federated Press M&A Valuation for CFOs conference. 2010 Interviewed for Profit Magazine Business Coach Podcast series, episode 78 entitled “Business Valuation” 2010 Presented “Well worth it: Building Business Value”, Profit 100 Conference in Toronto. 2010 Quoted in “Sizing up your sale price” March 2010 Profit Magazine. 2009 Presented “The Valuation of Intellectual Property” at the Federated Press 6th Annual Valuation and Income Tax conference 2009 Presented “Intangibles – Valuation and Transfer Pricing Considerations” at the Licensing Executives Society 2008 Co-presented “Applying the Arm’s Length Principle to Transfers of Intangible Property” at the Calgary CITE Conference. 2008 Authored article for Mississauga Business Times “Business Valuation Provides Insights”. 2008 Co-authored article for Canadian Treasurer “Smooth Sailing: Preparing a Cash Forecast? Think Like a Meteorologist”. Page 2 of 3 Suzanne C. Loomer, M.Acc, CA, CBV 2008 Co-authored article for The Lawyers Weekly “New Reporting Standards Clarify Value of IP”. 2007 Presented “Business Valuation Techniques for the Growing Business” at the Profit 100 CEO Summit. 2006 Lectured on “Valuation Issues for Corporate Finance” at the CICA Corporate Finance Qualification Course. 2005/06 Instructor for the Institute of Chartered Accountants of Ontario’s Professional Development Course “Corporate Finance”. 2005 Lectured on “Business Valuation Issues” at Mississauga Wealth Management’s Continuing Education Workshop. 2005 Lectured on “Current Issues in CICBV Professional Standards” at the CICBV Toronto Workshop. 2003 Presenter on “Litigating Damages - Roles of the Financial Expert” at the Canadian Institute Litigation Conference in Toronto. 2004 Co-authored article for American Journal of Family Law “Valuation of Employee Stock Options in Divorce Cases – A View from North of the Border”. 2004 Lectured on “Sharing Synergies” at the CICBV Atlantic Workshop. 2004 Authored article for Money & Family Law “Standards of Quality in Valuation Reports” 2004 Contributing author for courses prepared for the CICBV, including corporate finance and intermediate valuations courses 2003 Co-authored article “Sharing Synergies” published in CA Magazine. 2003 Co-authored paper on “Quantifying Efficiency Gains in a Competition Case: Sustaining a Section 96 Efficiency Defence” for the National Conference, Canada’s Changing Competition Regime, Toronto. 2002 Lectured on “Constructing Criticism: A Summary of the New Critique Standards” at the CICBV Eastern Regional Conference. 2001 Co-authored a book entitled “Financial Principles of Family Law” published by Carswell. 2001 Co-authored article for CA Magazine “Constructing Criticism”. 2001 Co-authored article for The Lawyers Weekly “Stock Price is not Necessarily Fair Market Value”. 2000 Presented on “Probability - Weighted Business Valuations” at Infonex Conference, Toronto. 2000 Presented at the Toronto CICBV Workshop “Valuation for Family Law Purposes”. 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