BEGIN:VCARD
VERSION:3.0
N;CHARSET=utf-8:Hämmerli;David;;;
FN;CHARSET=utf-8:David Hämmerli
EMAIL:david.haemmerli@bdo.ch
SOURCE:https://www.ch-tst2.bdo.global/VCard/fee1d122-ec62-4a8c-9314-0f8be2d4f414
ORG;CHARSET=utf-8:BDO
TITLE;CHARSET=utf-8:Audit, Partner
URL:https://www.ch-tst2.bdo.global/en-gb/our-people/david-hammerli
REV:20260530T142200Z
ADR;CHARSET=utf-8;TYPE=WORK:;;BDO Ltd, Schiffbaustrasse 2;Zürich;;8031;Switzerland
LABEL;CHARSET=utf-8;TYPE=WORK;ENCODING=QUOTED-PRINTABLE:BDO Ltd, Schiffbaustrasse 2=0D=0A=0D=0AZürich=0D=0A=0D=0A8031
TEL;TYPE=WORK:044 444 35 88
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END:VCARD