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<ACCESSION-NUMBER>0000950130-01-505710
<TYPE>10-K
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<PERIOD>20010831
<FILING-DATE>20011129
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<CONFORMED-NAME>ACCENTURE LTD
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<STREET1>CEDAR HOUSE, 41 CEDAR AVE.
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<TYPE>10-K
<SEQUENCE>1
<FILENAME>d10k.htm
<DESCRIPTION>FORM 10-K
<TEXT>
<HTML><HEAD>
<TITLE>FORM 10-K</TITLE>
</HEAD>
  <BODY BGCOLOR="WHITE"><HR>
 <HR SIZE="4" NOSHADE ALIGN="left"><DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>UNITED STATES </B></FONT></DIV> <DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>WASHINGTON, D.C. 20549 </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE WIDTH="18%"><DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>FORM 10-K </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="3"><B>FOR ANNUAL AND TRANSITION REPORTS PURSUANT TO SECTIONS 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>(Mark One) </B></FONT></DIV>
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<TR>
<TD WIDTH="017" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><FONT FACE="WINGDINGS">&#120;</FONT><B></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>For the fiscal year ended August 31, 2001 </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>OR </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="017" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"><B></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Commission File Number: 001-16565 </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE WIDTH="18%"><DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="6"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="23%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Bermuda </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="28%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>98-0341111 </B></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="23%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(State or other jurisdiction of </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>incorporation or
organization) </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="28%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(I.R.S. Employer Identification No.) </B></FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Cedar House </B></FONT></DIV> <DIV ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>41 Cedar Avenue </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Hamilton HM12, Bermuda </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Address Of
Principal Executive Offices) </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(441) 296-8262 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="1"><B>(Registrant&#146;s Telephone Number, Including Area Code) </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities registered pursuant to Section 12(b) of the Act: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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<TR>
<TD VALIGN="bottom" NOWRAP WIDTH="57%" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Title of Each Class </B></FONT></DIV> <HR NOSHADE WIDTH="134"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="32%" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Name of Exchange on Which Registered </B></FONT></DIV> <HR NOSHADE WIDTH="277"></TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="57%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">Class A common shares, par value $0.0000225 per share </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="32%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">New York Stock Exchange </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE WIDTH="18%"><DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities registered pursuant to Section 12(g) of the Act: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2">Class X common shares, par value $0.0000225 per share </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;<FONT
FACE="WINGDINGS">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;</FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"> </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be
contained, to the best of Registrant&#146;s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.&nbsp;&nbsp;</FONT><FONT FACE="WINGDINGS" SIZE="2"
COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"> </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The aggregate market value of the common equity of the Registrant held by non-affiliates of the Registrant on November 15, 2001 was $6.9 billion, based on the closing price of the
Registrant&#146;s Class A common shares, par value $0.0000225, reported on the New York Stock Exchange on such date of $20.25 per share and on the par value of the Registrant&#146;s Class X common shares, par value $0.0000225 per share.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The number of shares of the Registrant&#146;s Class A common
shares, par value $0.0000225 per share, outstanding as of November 15, 2001 was 343,308,444, including 1,576,400 treasury shares. The number of shares of the Registrant&#146;s Class X common shares, par value $0.0000225 per share, outstanding as of
November 15, 2001 was 591,161,472. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="4" NOSHADE ALIGN="left">
   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>TABLE OF CONTENTS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
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<TR>
<TD VALIGN="bottom" NOWRAP WIDTH="9%" ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Page </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" COLSPAN="3" NOWRAP WIDTH="100%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Pa</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>rt I</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 1. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Business </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 2. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Properties </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 3. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Legal Proceedings </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 4. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Submission of Matters to a Vote of Security Holders </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" COLSPAN="3" NOWRAP WIDTH="100%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Pa</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>rt II</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 5. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Market for Registrant&#146;s Common Equity and Related Stockholder Matters </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 6. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Selected Financial Data </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">17 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 7. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 7A. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Quantitative and Qualitative Disclosures about Market Risk </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">35 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 8. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Financial Statements and Supplementary Data </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">36 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 9. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Changes in and Disagreements With Accountants on Accounting and Financial Disclosure </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">36 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" COLSPAN="3" NOWRAP WIDTH="100%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Pa</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>rt III</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 10. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Directors and Executive Officers of the Registrant </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">37 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 11. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Executive Compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">41 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 12. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Security Ownership of Certain Beneficial Owners and Management </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">43 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 13. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Certain Relationships and Related Transactions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">45 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" COLSPAN="3" NOWRAP WIDTH="100%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Pa</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>rt IV</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP WIDTH="9%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ite</FONT><FONT FACE="Times New Roman" SIZE="2">m 14. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Exhibits, Financial Statement Schedules, and Reports on Form 8-K </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">47 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" COLSPAN="3" NOWRAP WIDTH="100%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ind</FONT><FONT FACE="Times New Roman" SIZE="2">ex to Combined and Consolidated Financial Statements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-1 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" COLSPAN="3" NOWRAP WIDTH="100%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Sig</FONT><FONT FACE="Times New Roman" SIZE="2">natures </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">S-1 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV>
   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>PART I </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM
1.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>BUSINESS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Overview </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture is the world&#146;s leading management and technology consulting organization. We had
approximately $13.3 billion of revenues for the fiscal year ended August 31, 2001. As of August 31, we had more than 75,000 employees based in more than 110 offices in 47 countries delivering to our clients a wide range of consulting, technology and
outsourcing services. We operate globally with one common brand and business model designed to enable us to serve our clients on a consistent basis around the world. We work with clients of all sizes and have extensive relationships with the
world&#146;s leading companies and governments. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Management and Technology Consulting Services and Solutions
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our management and technology consulting services and
solutions business is structured around five global market units, which together comprise 18 industry groups. Eight service lines support the global market units and provide access to the full spectrum of business and information technology
solutions. Client engagement teams typically consist of industry experts, service line specialists and consultants with local market knowledge. Our client teams are complemented by our delivery centres, which allow us to capture replicable
components of methodologies and technologies and use these to create tailored solutions for our clients quickly and cost-effectively. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B><I>Global Market Units </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table
shows the organization of our five global market units and 18 industry groups. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="middle" COLSPAN="9" ALIGN="center" NOWRAP WIDTH="76%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Global Market Units </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="bottom" COLSPAN="9"><HR SIZE=1 NOSHADE></TD></TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP WIDTH="16%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Communications <BR>&amp; High Tech </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Financial <BR>Services </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="17%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Products </B></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Resources </B></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Government </B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP WIDTH="16%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Industry Groups </B></FONT></DIV> <HR NOSHADE WIDTH="122" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Industry Groups </B></FONT></DIV> <HR NOSHADE WIDTH="122" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="17%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Industry Groups </B></FONT></DIV> <HR NOSHADE WIDTH="122" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Industry Groups </B></FONT></DIV> <HR NOSHADE WIDTH="122" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Industry Groups </B></FONT></DIV> <HR NOSHADE WIDTH="122" ALIGN="left"></TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP WIDTH="16%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Communications </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Electronics &amp; <BR>&nbsp;&nbsp;&nbsp;&nbsp; High Tech </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1">
</FONT><FONT FACE="Times New Roman" SIZE="1">Media &amp; <BR>&nbsp;&nbsp;&nbsp;&nbsp;Entertainment </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Banking </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Health
Services </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Insurance
</FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="17%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Automotive </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Consumer Goods &amp; <BR>&nbsp;&nbsp;&nbsp;&nbsp;Services </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1">
</FONT><FONT FACE="Times New Roman" SIZE="1">Industrial Equipment </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1">
</FONT><FONT FACE="Times New Roman" SIZE="1">Pharmaceuticals &amp; <BR>&nbsp;&nbsp;&nbsp;&nbsp;Medical Products </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1"
COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Retail </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="WINGDINGS" SIZE="1"
COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Transportation &amp; <BR>&nbsp;&nbsp;&nbsp;&nbsp;Travel Services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Chemicals </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Energy
</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Forest Products
</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Metals &amp; Mining
</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman" SIZE="1">Utilities </FONT></DIV>
<DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="14%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT><FONT FACE="WINGDINGS" SIZE="1" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="1"> </FONT><FONT FACE="Times New Roman"
SIZE="1">Government </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Communications &amp; High Tech </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are a leading provider of management and technology consulting services and solutions to the communications, high technology and media and entertainment
industries. We offer services that help our clients stay ahead of major technology and industry trends, including the proliferation of wireless devices, next-generation networks, digital content services, Web-enabled platforms and the industry
restructuring brought about by the convergence of these technologies. In addition, we have established mobile commerce labs in Europe and the United States. At these research and development facilities we explore how new mobile technologies, such as
wireless, can be integrated with existing legacy and Internet systems and applied in new and innovative ways. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Communications &amp; High Tech
global market unit comprises the following industry groups: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Communications.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Communications industry group serves many of the world&#146;s leading wireline, wireless, cable and satellite
communications companies. We provide a wide range of services designed to help our communications clients increase margins and market share, improve customer retention, increase revenues, reduce overall costs and accelerate sales cycles.<B><I>
</I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Electronics &amp; High Tech.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Electronics &amp; High Tech industry group serves the aerospace, defense, electronics, high technology and
network communications industries. This industry group provides services in such areas as electronic commerce and strategy and supply chain management.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Media &amp; Entertainment.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Media &amp; Entertainment industry group serves entertainment, print and publishing companies, as well as
innovative new ventures and Internet companies, providing an array of services ranging from customer relationship management to digital content infrastructure and electronic business solutions.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Financial Services </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Financial Services global market unit focuses on the growth opportunities being created by sophisticated customer relationship management, increased consolidation,
business-to-business exchanges, mobile commerce and the electronic enabling of front and back offices of financial, health care and insurance services companies. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Financial Services global market unit comprises the following industry groups: </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Banking.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Banking industry group works with leading commercial and savings banks, diversified financial services and securities
companies, and exchanges, as well as with a variety of new entrants and innovators, such as on-line banks and brokerages. We help these organizations develop and execute strategies to target, acquire and retain customers more effectively, expand
product and service offerings, and leverage new technologies and distribution channels.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Health Services.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Health Services industry group serves integrated healthcare providers, health insurers, managed care organizations,
biotech and life sciences companies and policy-making authorities. We are helping our clients in the health plan and health insurance area in North America accelerate their business by connecting consumers, physicians and other stakeholders through
electronic commerce. In Europe, we are helping create new connections between governments, physicians and insurers.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Insurance.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Insurance industry group helps property and casualty insurers, life insurers, reinsurance firms and insurance brokers
improve business processes, develop Internet insurance businesses and improve the quality and consistency of risk selection decisions. We also help insurers take advantage of the opportunities provided by convergence within the financial services
industry. In addition, our Insurance industry group has also developed a claims management capability that enables insurers to provide better customer service while optimizing claims costs.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Products </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Products global market unit comprises six industry groups: Automotive, Consumer Goods &amp; Services, Industrial Equipment, Pharmaceuticals &amp; Medical Products, Retail, and
Transportation &amp; Travel Services. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Automotive.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Automotive industry group works with auto manufacturers, suppliers, dealers, retailers and service providers to develop and
implement solutions focused on customer service<B><I>
 </I></B></FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV>

   <HR>

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<TR>
<TD WIDTH="007%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
and retention, channel strategy and management, branding, buyer-driven business models, cost reduction, customer relationship management and integrated supplier partnerships. </FONT></DIV>
</TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Consumer Goods &amp; Services.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Consumer Goods &amp; Services industry group helps food, beverage, tobacco, household products,
cosmetics and apparel companies move beyond incremental cost cutting and establish bolder innovation and growth agendas. This industry group adds value to companies through innovative service offerings that address, among other things, new ways of
reaching the retail trade and consumers through precision consumer marketing, maximizing brand synergies and cost reductions in mergers and acquisitions, and improving supply chain efficiencies through collaborative commerce business models.<B><I>
</I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Industrial Equipment.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Industrial Equipment industry group serves the industrial and electrical equipment, construction, consumer
durable and heavy equipment industries. We help our clients increase operating and supply chain efficiency by improving processes and leveraging technology. We also help them generate value from strategic mergers and acquisitions. Our Industrial
Equipment industry group also develops and deploys innovative solutions in the area of channel management, collaborative product design, remote field maintenance, enterprise application integration and outsourcing.<B><I> </I></B></FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Pharmaceuticals &amp; Medical Products.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Pharmaceuticals &amp; Medical Products industry group serves pharmaceuticals, biotechnology,
medical products and other industry-related companies. With knowledge in discovery, development, manufacturing, supply chain, and sales and marketing issues, we help companies identify and exploit opportunities for value creation, such as reducing
the time it takes to develop and deliver new drugs to market through process improvements and implementation of technology. This industry group also helps clients integrate new discovery technologies, realize the potential of genomics and
biotechnology, become more patient-centric, and create new business models that deliver medical breakthroughs more rapidly.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Retail.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Retail industry group serves a wide spectrum of retailers ranging from convenience stores to destination stores, including
supermarkets, specialty premium retailers and large mass-merchandise discounters. Our Retail industry group professionals work with clients to improve operational performance, increase advertising and merchandising effectiveness, and enhance supply
chain and customer relationship management capabilities.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Transportation &amp; Travel Services.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Transportation &amp; Travel Services industry group serves clients in the airline, freight
transportation, third-party logistics, hospitality, gaming, car rental, passenger rail and travel distribution industries. We help clients develop and implement strategies and solutions to improve customer relationship management capabilities,
operate more-efficient networks, integrate supply chains, develop procurement and electronic business marketplace strategies and more effectively manage maintenance, repair and overhaul processes and expenses.<B><I> </I></B></FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Resources </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Resources global market unit serves the energy, chemicals, utilities, metals, mining, forest products and related industries. With market conditions creating incentives for
major investment by energy companies, deregulation fundamentally reforming the utilities industry, major globalization and strategy shifts in the chemicals industry and an increasing focus on supply chain management, we are working with clients to
create innovative solutions that are designed to help them differentiate themselves in the marketplace and gain competitive advantage. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">3 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Resources global market unit
comprises the following industry groups: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Chemicals.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>This industry group has significant resources in Europe, Asia, Japan and the Americas and works with a wide cross-section of
industry segments, including specialty chemicals, industrial chemicals, polymers and plastics, gases and life science companies. We also have long-term operations contracts with many of the industry leaders and have worked closely with many chemical
industry electronic marketplaces and start-ups.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Energy.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Energy industry group serves a wide range of companies in the oil and gas industry, including upstream, downstream and oil
services companies. We help clients create cross-industry synergies and operational efficiencies through our multi-client outsourcing centers, forge alliances to advance integrated industry solutions, build new markets in Asia, establish electronic
procurement exchanges, build and enhance trading and risk management operations, and exploit new business technologies.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Forest Products.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>The Forest Products industry group helps our clients in the pulp and paper business achieve improvements in business
performance from the individual mill level throughout the value chain. We also help our Forest Products clients use electronic commerce and the Internet to drive incremental value.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Metals &amp; Mining.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Metals &amp; Mining industry group serves metals industry clients located in the world&#146;s key mining regions,
including North America, Latin America, South Africa, Australia and South East Asia. The Metals &amp; Mining industry group works with clients in areas such as electronic commerce, including procurement, supply-chain management and customer
service.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Utilities.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our Utilities industry group works with electric, gas and water utilities around the world to respond to an evolving and highly
competitive marketplace. Our work includes helping utilities transform themselves from state-owned, regulated local entities to global deregulated corporations, as well as developing diverse products and service offerings to help our clients deliver
higher levels of convenience and service to their customers. These offerings include trading and risk management, supply chain optimization and customer relationship management.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Government </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As the world&#146;s largest employers, governments face the challenge of improving the efficiency of their service delivery by creating new citizen-centric business models that
harness the power of new technologies. Our Government global market unit works with government agencies in a number of countries, helping them transform to meet the demands of citizens and businesses. We typically work with defense, revenue, human
services, justice, postal, education and electoral authorities, whose budgets typically account for a substantial majority of a country&#146;s overall government expenditures. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Government clients typically are national, provincial or state-level government organizations, and to a lesser extent, cities and
other forms of local government. We advise on, implement and in some cases operate government services, enabling our clients to use their resources more efficiently and to deliver citizen-centric services. We also work with clients to transform
their back-office operations, build Web interfaces and enable services to be delivered over the Internet. In addition, many government agencies are moving beyond information-only Web sites to full-service Internet portals that offer a single entry
point for citizens and businesses to access integrated services and information. We have developed and implemented portal strategies for numerous federal, state and local governments. Additionally, we use the Internet and other new technologies to
help defense agencies manage their supply chains and improve procurement processes. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Service Lines </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Through our eight service lines we develop and deliver a full spectrum of services and solutions that address business opportunities
and challenges common across industries. In addition to the nearly 55,000 professionals who specialize in a service line within a particular industry group, we have more than 8,000 professionals dedicated full-time to our service lines. Each of
these professionals focuses exclusively on one service line, helping develop knowledge, assets and innovative solutions for clients across all of our industry groups. We use our service line expertise to incubate and develop new, scalable service
offerings to meet the evolving needs of our clients. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Strategy &amp; Business Architecture </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The professionals within our Strategy &amp; Business Architecture service line work with individuals at the highest levels of our clients&#146; organizations
on their most critical strategy and information technology issues. To help clients unlock new sources of value, we provide a wide array of strategic planning and design services and advise clients on significant decisions relating to corporate
governance, alliances, mergers and acquisitions and other transformational decisions. In addition, our professionals analyze current and emerging market trends to help clients identify new business opportunities. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Customer Relationship Management </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Professionals in our Customer Relationship Management service line help companies increase the value of their customer relationships and enhance the economic
value of their brands to acquire new customers and retain existing ones. We offer a full range of capabilities that have positioned us as a pioneer in the reinvention of marketing and customer relationship management. These include proprietary
approaches to improving the return on marketing investments, innovative methods for uncovering insight into customers&#146; purchasing preferences and habits and tailoring products and services based on that insight, and sophisticated techniques for
integrating information so that it is available to the customer at any point of interaction. Together with our alliance partners, we bring in-depth skills to our clients, helping them create superior customer experiences and enhance the value of
their customer relationships. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Supply Chain Management </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We help clients gain a competitive advantage by optimizing their supply chains and building networks to facilitate collaboration with suppliers and business partners. Professionals
in our Supply Chain Management service line are dedicated to inventing new approaches to solve supply chain problems across a broad range of industries. This includes designing more-efficient procurement processes, optimizing product planning,
strengthening supplier relationships, and streamlining product development cycles. In addition, our Supply Chain Management service line uses its expertise in areas such as strategic sourcing, manufacturing strategy and operations, and logistics to
provide strategic advice and technology solutions that leverage the Web for procurement, fulfillment and product design. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Human Performance </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The professionals in our Human Performance service line help our clients solve human performance issues critical to their operational success, from recruiting and motivating key
employees and management to developing outsourced and netsourced processes and training for their employees. Our integrated approach provides human resources, knowledge management, learning and performance management solutions that increase the
efficiency and effectiveness of our clients&#146; employees and operations, while reducing recruiting and training costs. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV>

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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Finance &amp; Performance Management </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The professionals in our Finance &amp; Performance Management service line work with our clients&#146; key financial managers to support management of, and
reporting by, the finance department; to develop and implement solutions that help them align their companies&#146; investments with their business objectives; to use the Internet to manage the treasury function; and to establish security around the
exchange of information to reporting institutions. Among the services we provide are strategic consulting with regard to the design and structure of the finance function, particularly post-merger or acquisition, and the establishment of shared
service centers for streamlining transaction processing. Our services also address pricing and yield management, billing, credit, lending and debt recovery. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Technology Research &amp; Innovation </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Professionals in our Technology Research &amp; Innovation service line research, invent and commercialize cutting-edge business solutions using new and
emerging technologies. Our research helps develop innovative ideas based on technology advances that can be applied to changing marketplace dynamics. Through the Accenture Technology Labs, we continually identify and dedicate significant resources
to the next-wave technologies that we believe will be drivers of our clients&#146; growth and sources of first-mover advantage by enabling clients to be first to market with a unique capability or service offering. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Solutions Engineering </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Professionals in our Solutions Engineering service line design, build and deploy complex industry-specific, reusable and scalable solutions that typically integrate business
processes, technology and human performance components. Among other things, they maintain and enhance our methods and practices for building technology-based solutions in an efficient and predictable manner. We have expertise and capabilities in a
wide range of areas, including electronic commerce infrastructure, security, enterprise resource planning, enterprise application integration, data warehousing and pre-packaged business solution delivery. We have developed program and project
management skills and methodologies that allow us to achieve on-time delivery of highly complex projects. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Solutions Operations </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Solutions Operations service line provides a range of outsourcing solutions for managing technology infrastructure, applications and business processes and is our primary
source of strategy and capability for executing initiatives in business transformation outsourcing. We are differentiated in our delivery of outsourcing services through our creation of solutions that help transform the way industries work and our
ability to combine industry, technology and functional expertise with outsourcing capabilities. In addition, we are expanding our outsourcing capabilities in several industries through a variety of shared-service solutions, including customer
information management, billing systems, information technology services, supply chain management and human resources administration. Our outsourcing solutions also include our netsourcing capability, which allows clients to take advantage of
state-of-the-art Internet-based capabilities, such as Web hosting and direct Internet access to a wide array of business solutions. We provide many of these capabilities, including training, supply chain integration and managed financial reporting,
in conjunction with our alliance partners. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Delivery Centres </I></B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;One of our key strengths is our ability to create and capture replicable components of methodologies and
technologies, which we can customize to create tailored solutions for our clients in a cost-effective manner and under demanding time constraints. Our global network of Accenture Delivery Centres enhances
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV>

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our ability to capitalize on our vast array of methodologies, tools and technology to deliver value to our clients. Our more than 20 delivery centres are facilities where teams of Accenture
professionals use proven methodologies and existing assets to create business solutions for clients. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Affiliates, Alliances
and Accenture Technology Ventures Portfolio Companies </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
affiliates, alliances and portfolio companies enhance the ability of our market units and service lines to deliver value to clients by providing us with insight into and access to emerging business models, products and technologies. </FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Affiliates </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a capability that we do not already possess is of strategic importance and value to us but is in an area that is best developed in a business model outside our client service
business, we may form a new business, often with one or more third parties, to develop that capability. We call these businesses affiliates. These entities can rapidly advance a particular opportunity by building upon our global platform of clients,
professionals and business expertise. Our affiliates include Avanade Inc., e-peopleserve, Epylon Corporation, Imagine Broadband Limited, Indeliq, Inc. and Navitaire Inc. Avanade is a company we jointly own with Microsoft that focuses on large-scale
technology integration surrounding Microsoft&#146;s enterprise platform. e-peopleserve is a human resources solution provider we own with British Telecommunications. Epylon provides e-procurement capability for government entities and educational
institutions. Imagine Broadband provides interactive broadband solutions and platform implementation to cable, satellite and telecommunications network operators worldwide. Indeliq develops scalable performance simulation electronic learning
applications based on patents and technology that we contributed to Indeliq. Navitaire provides airlines with reservations, ticketing and revenue management services. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Alliances </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because today&#146;s business environment demands more speed, flexibility and resources than exist at any single company, strategic alliances are an important part of our strategy.
Through our strategic alliances, we work with established and early-stage technology companies in virtually every field, allowing us to incorporate market-leading insights and deliver an array of capabilities for our clients&#146; diverse business
needs. We seek to form alliances with leading companies and organizations whose capabilities complement our own, whether by extending or deepening a service offering, delivering a new technology or business process, or helping us extend our services
to new geographies. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Accenture Technology Ventures Portfolio Companies </I></B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Technology Ventures, our venture capital business, provides us with insight into and access to
emerging business models, products and technologies for the benefit of our management and technology consulting business and enables us to generate returns from investments in emerging growth technology companies. The companies in which Accenture
Technology Ventures invests, which we refer to as portfolio companies, also benefit from access to our industry expertise and client relationships. Accenture Technology Ventures&#146; investment strategy includes funding for private companies and
focuses on software and information technology investments. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Research and Innovation </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are committed to developing leading-edge ideas. We believe that research and
innovation have been major factors in our success and will help us continue to grow in the future. We use our investment
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in research to help create, commercialize and disseminate innovative business strategies and technology. Our research and innovation program is designed to generate early insights into how
knowledge can be harnessed to create innovative business solutions for our clients and to develop business strategies with significant value. We spent $256 million, $252 million and $271 million on research and development in fiscal years 1999, 2000
and 2001, respectively, primarily through both our global market units and our service lines to develop market-ready solutions for our clients. We also promote the creation of knowledge capital and thought leadership through the Accenture Technology
Labs, the Accenture Institute for Strategic Change and the Accenture Ideas Exchanges. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Accenture Organizational Structure
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd is a Bermuda holding company with no material
assets other than Class I and Class II common shares in our subsidiary, Accenture SCA, a Luxembourg partnership limited by shares. Accenture Ltd&#146;s only business is to hold these shares and to act as the sole general partner of Accenture SCA. As
the general partner of Accenture SCA and as a result of Accenture Ltd&#146;s majority voting interest in Accenture SCA, Accenture Ltd controls Accenture SCA&#146;s management and operations and consolidates Accenture SCA&#146;s results in its
financial statements. We operate our business through subsidiaries of Accenture SCA. Accenture SCA reimburses Accenture Ltd for its expenses but does not pay Accenture Ltd any fees. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to our transition to a corporate structure in fiscal 2001, we operated as a series of related partnerships and corporations
under the control of our partners. In connection with our transition to a corporate structure, our partners generally exchanged all of their interests in these partnerships and corporations for Accenture Ltd Class A common shares or, in the case of
partners resident in certain countries, Accenture SCA Class I common shares or exchangeable shares issued by Accenture Canada Holdings Inc., an indirect subsidiary of Accenture SCA. Generally, partners who received Accenture SCA Class I common
shares or Accenture Canada Holdings Inc. exchangeable shares also received a corresponding number of Accenture Ltd Class X common shares which entitle their holders to vote at Accenture Ltd shareholders&#146; meetings but do not carry any economic
rights. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Class A common share and each Class X common share of
Accenture Ltd entitles its holder to one vote on all matters submitted to a vote of shareholders of Accenture Ltd. The holder of a Class X common share is not, however, entitled to receive dividends or to receive payments upon a liquidation of
Accenture Ltd. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Class I common share and each Class II common
share of Accenture SCA entitles its holder to one vote on all matters submitted to a vote of shareholders of Accenture SCA. Each Accenture SCA Class II common share entitles Accenture Ltd to receive a dividend or liquidation payment equal to 10% of
any dividend or liquidation payment to which an Accenture SCA Class I common share entitles its holder. Accenture Ltd holds all of the Class II common shares of Accenture SCA. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to contractual transfer restrictions, Accenture SCA is obligated, at the option of the holder, to redeem any outstanding Accenture
SCA Class I common share at any time at a redemption price per share generally equal to the market price of an Accenture Ltd Class A common share at the time of the redemption. Accenture SCA may, at its option, pay this redemption price with cash or
by delivering Accenture Ltd Class A common shares on a one-for-one basis. In addition, each of our partners in the United States, Australia and Norway has agreed that we may cause that partner to exchange that partner&#146;s Accenture SCA Class I
common shares for Accenture Ltd Class A common shares on a one-for-one basis if Accenture Ltd holds more than 40% of the issued share capital of Accenture SCA and we receive a satisfactory opinion from counsel or a professional tax advisor that such
exchange should be without tax
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cost to that partner. This one-for-one redemption price and exchange ratio will be adjusted if Accenture Ltd holds more than a <I>de minimis </I>amount of assets (other than its interest in
Accenture SCA and assets it holds only transiently prior to contributing them to Accenture SCA) or incurs more than a <I>de minimis </I>amount of liabilities (other than liabilities for which Accenture SCA has a corresponding liability to Accenture
Ltd). Accenture Ltd does not intend to hold any material assets other than its interest in Accenture SCA or to incur any material liabilities such that this one-for-one redemption price and exchange ratio would require adjustment. In order to
maintain Accenture Ltd&#146;s economic interest in Accenture SCA, Accenture SCA will issue common shares to Accenture Ltd each time additional Accenture Ltd Class A common shares are issued. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture
Ltd Class A common shares at any time on a one-for-one basis. Accenture Canada Holdings Inc. may, at its option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture Ltd Class A common share at the
time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture Ltd Class A common share entitles its holder. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd may, at its option, redeem any Class X common share for a redemption
price equal to the par value of the Class X common share, or $0.0000225 per share. Accenture Ltd may not, however, redeem any Class X common share of a holder if such redemption would reduce the number of Class X common shares held by that holder to
a number that is less than the number of Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeable shares held by that holder, as the case may be. Accenture Ltd will redeem Accenture Ltd Class X common shares upon redemption
or exchange of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X common shares outstanding at any time does not exceed the aggregate number of Accenture SCA Class I
common shares and Accenture Canada Holdings Inc. exchangeable shares outstanding. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We use the term &#147;partner&#148; to refer to the partners and shareholders of the series of related partnerships and corporations through which Accenture operated its business
prior to its transition to a corporate structure. These individuals became executive employees of Accenture following its transition to a corporate structure but retain the &#147;partner&#148; title. Where the context permits, the term also refers
to Accenture&#146;s employees and others who have been or are in the future named as &#147;partners&#148; in this executive sense. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>Employees </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our most important asset is our people.
We are deeply committed to the long-term development of our employees. Each professional receives extensive and focused technical and managerial skills development training throughout his or her career with us. We seek to reinforce our
employees&#146; commitment to our clients, culture and values through a comprehensive performance review system and a competitive compensation philosophy that rewards individual performance and teamwork. We strive to maintain a work environment that
reinforces our partnership culture and the collaboration, motivation, alignment of interests and sense of ownership and reward that our partnership culture has sustained. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of August 31, 2001, we had more than 75,000 employees worldwide, of whom approximately 2,400 were partners. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Competition </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We operate in a highly competitive and rapidly changing global market and compete with a variety of organizations that offer services similar to those that we offer. In addition, a
client may choose to use its
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own resources rather than engage an outside firm for the types of services we provide. Our competitors include information technology outsourcing and services companies, certain large accounting
firms that have significant consulting operations, management and strategy consulting firms, specialized electronic business consulting firms and information technology product and service vendors. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our revenues are derived primarily from <I>Fortune</I> Global 500 and <I>Fortune</I> 1000 companies,
medium-sized companies, governmental organizations and other large enterprises. There is an increasing number of professional services firms seeking consulting engagements with these organizations. We believe that the principal competitive factors
in the consulting industry in which we operate include: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">skills and capabilities of people; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">reputation and client references; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">price; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">scope of services; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">service delivery approach; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">perceived ability to add value; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">quality of advice given; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">focus on achieving results on a timely basis; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">availability of appropriate resources; and </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">global reach and scale. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>Forward-Looking Statements and Certain Factors That May Affect Our Business </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have included in this Annual Report on Form 10-K forward-looking statements relating to our operations that are based on our current expectations, estimates and projections.
Words such as &#147;expects,&#148; &#147;intends,&#148; &#147;plans,&#148; &#147;projects,&#148; &#147;believes,&#148; &#147;estimates&#148; and similar expressions are used to identify these forward-looking statements. These statements are not
guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Forward-looking statements are based upon assumptions as to future events that may not prove to be accurate. Actual outcomes and results
may differ materially from what is expressed or forecast in these forward-looking statements. The reasons for this include changes in general economic and political conditions, including fluctuations in exchange rates, and the following factors:
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>A significant or prolonged economic downturn could have a material adverse effect on our results of operations.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our results of operations
are affected by the level of business activity of our clients, which in turn is affected by the level of economic activity in the industries and markets that they serve. In addition, our business tends to lag behind economic cycles in an industry. A
decline in the level of business activity of our clients could have a material adverse effect on our revenues and profit margin.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our business will be negatively affected if we are not able to anticipate and keep pace with rapid changes in technology or if growth in the use of technology in business
is not as rapid as in the past. </I></B>Our success, depends, in part, on our ability to develop and implement management and technology solutions that anticipate and keep pace with rapid and continuing changes in technology, industry standards and
client preferences. We may not be successful in anticipating<B><I> </I></B>or responding to these developments on a timely basis, and our ideas<B><I>
 </I></B></FONT></DIV> </TD></TR></TABLE> <P></P>
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</B>may not be successful in the marketplace. Also, products and technologies developed by our competitors may make our service or solution offerings uncompetitive or obsolete. Our business is
also dependent, in part, upon continued growth in the use of technology in business, and if the use of technology in business does not continue to grow, demand for our services may decrease<B>. </B></FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>We may face damage to our professional reputation or legal liability if our clients are not satisfied with our services.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>As a professional
services firm, we depend to a large extent on our relationships with our clients and our reputation for high-caliber professional services and integrity to attract and retain clients. As a result, if a client is not satisfied with our services or
solutions, including those of subcontractors we employ, it may be more damaging in our business than in other businesses.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our services or solutions may infringe upon the intellectual property rights of others.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>We cannot be sure that our services and solutions,
or the products of others that we offer to our clients, do not infringe on the intellectual property rights of third parties, and we may have infringement claims asserted against us or against our clients. These claims may harm our reputation, cost
us money and prevent us from offering some services or solutions.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our engagements with clients may not be profitable.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Unexpected costs or delays could make our contracts unprofitable. When contracts are
terminated, we lose the associated revenues and we may not be able to eliminate associated costs in a timely manner. Our clients typically retain us on a non-exclusive, engagement-by-engagement basis and we estimate that the majority of our
contracts can be terminated by our clients with short notice and without significant penalty. Furthermore, in limited circumstances we extend financing to our clients and may fail to collect amounts so extended.<B><I> </I></B></FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>If our affiliates, alliances or venture capital portfolio companies do not succeed, we may not be successful in implementing our growth
strategy.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>We have invested a substantial amount of time and resources in our affiliates, alliances and venture capital portfolio companies, and we plan to make substantial additional investments in the future. The
benefits we anticipate from these relationships are an important component of our growth strategy. If these relationships do not succeed, we may lose our investments or fail to obtain the benefits we hope to derive from them.<B><I>
</I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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SIZE="2"><B><I></I></B></FONT></DIV></TD>
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<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our global operations pose complex management, foreign currency, legal, tax and economic risks, which we may not adequately address.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>These
risks include: the absence in some jurisdictions of effective laws to protect our intellectual property rights; multiple and possibly overlapping and conflicting tax laws; restrictions on the movement of cash; the burdens of complying with a wide
variety of national and local laws; political instability; currency fluctuations; longer payment cycles; restrictions on the import and export of certain technologies; price controls or restrictions on exchange of foreign currencies; and trade
barriers.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our transition to a corporate structure in fiscal 2001 may adversely affect our ability to recruit, retain and motivate our partners and other key employees, which in
turn could adversely affect our ability to compete effectively and to grow our business.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>We face additional retention risk because of our transition to a corporate structure in fiscal 2001. While most of the equity
interests held by our partners are subject to transfer restrictions, the transfer restrictions lapse over time, may not be enforceable in all cases and can be waived. In addition, in connection with our transition to a corporate structure, our
partners have accepted significant reductions in their cash compensation. The substitution of equity, equity-based incentives and other employee benefits in lieu of higher cash compensation may not be sufficient to retain these individuals in the
near or long term. There is no guarantee that the non-competition agreements we have entered into with our partners are sufficiently broad to <B><I>
 </I></B></FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">11 </FONT></DIV>

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<TD WIDTH="007%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>
</I></B>prevent them from leaving us for our competitors or other opportunities or that these agreements will be enforceable in all cases. Also, the incentives we offer to attract, retain and
motivate our non-partner employees may not be as effective as the opportunity, which existed prior to our transition to a corporate structure, to hold a partnership interest in Accenture.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>We have only a limited ability to protect our intellectual property rights, which are important to our success.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>We rely upon a<B><I>
</I></B>combination of trade secrets, confidentiality policies, nondisclosure and other contractual arrangements, and patent, copyright and trademark laws to protect our intellectual property rights. The steps we take in this regard may not be
adequate to prevent or deter infringement or other misappropriation of our intellectual property, and we may not be able to detect unauthorized use of, or take appropriate and timely steps to enforce, our intellectual property rights.<B><I>
</I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our profitability will suffer if we are not able to maintain our prices and utilization rates and control our costs.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our profit margin, and
therefore our profitability, is largely a function of the rates we are able to charge for our services and the utilization rate, or chargeability, of our professionals. Accordingly, if we are not able to maintain the rates we charge for our services
or an appropriate utilization rate for our professionals, we will not be able to sustain our profit margin and our profitability will suffer. <B><I></I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our quarterly revenues, operating results and profitability will vary from quarter to quarter, which may result in increased volatility of our share
price.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our quarterly revenues, operating results and profitability have varied in the past and are likely to vary significantly from quarter to quarter, making them difficult to predict. The factors that are likely to
cause these variations are: seasonality; the business decisions of our clients regarding the use of our services; the timing of projects and their termination; the timing and extent of gains and losses on our portfolio of investments; the timing of
income or loss from affiliates; our ability to transition employees quickly from completed projects to new engagements; the introduction of new solutions or services by us or our competitors; changes in our pricing policies or those of our
competitors; our ability to manage costs, including personnel costs and support services costs; costs related to possible acquisitions of other businesses; and global economic conditions.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Our share price may decline due to the large number of Class A common shares eligible for future sale.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Sales of substantial amounts of
Accenture Ltd Class A common shares, or the perception of these sales, may adversely affect the price of the Class A common shares and impede our ability to raise capital through the issuance of equity securities. On each of the first eight
anniversaries of the consummation of the initial public offering of the Class A common shares, Class A common shares held by our partners will become available for sale in significant numbers and Accenture SCA Class I common shares and Accenture
Canada Holdings Inc. exchangeable shares held by our partners will become redeemable or exchangeable for freely transferable Class A common shares in significant numbers.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman"
SIZE="2"><B><I></I></B></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>We are registered in Bermuda, and a significant portion of our assets are located outside the United States. As a result, it may not be possible for shareholders to
enforce civil liability provisions of the federal or state securities laws of the United States.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>We are organized under the laws of Bermuda, and a significant portion of our assets are located outside the United
States. It may not be possible to enforce court judgments obtained in the United States against us in Bermuda or in countries, other than the United States, where we have assets based on the civil liability provisions of the federal or state
securities laws of the United States. In addition, there is some doubt as to whether the courts of Bermuda and other countries would recognize or enforce judgments of U.S. courts obtained against us or our directors or officers based on the civil
liabilities provisions of the federal or state securities laws of the United States or would hear actions against us or those persons based on those laws. We have <B><I>
 </I></B></FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV>

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<TD WIDTH="007%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>
</I></B>been advised by our legal advisors in Bermuda that the United States and Bermuda do not currently have a treaty providing for the reciprocal recognition and enforcement of judgments in
civil and commercial matters. Therefore, a final judgment for the payment of money rendered by any federal or state court in the United States based on civil liability, whether or not based solely on U.S. federal or state securities laws, would not
automatically be enforceable in Bermuda. Similarly, those judgments may not be enforceable in countries, other than the United States, where we have assets.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="49">&nbsp;</TD>
<TD WIDTH="8" VALIGN="top" ALIGN="left"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B></FONT></DIV></TD>

<TD WIDTH="28" VALIGN="top"> <DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top" width="1157"> <DIV><FONT FACE="Times New Roman" SIZE="2"><B><I>Bermuda law differs from the laws in effect in the United States and may afford less protection to shareholders.&nbsp;&nbsp;&nbsp;&nbsp;</I></B>Our
shareholders may have more difficulty protecting their interests than would shareholders of a corporation incorporated in a jurisdiction of the United States. As a Bermuda company, we are governed by the Companies Act 1981 of Bermuda. The Companies
Act differs in some material respects from laws generally applicable to U.S. corporations and shareholders, including the provisions relating to interested directors, mergers and acquisitions, takeovers, shareholder lawsuits and indemnification of
directors.<B><I> </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="007%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Under Bermuda law, the duties of directors and officers of a company are generally owed to the company only. Shareholders of Bermuda companies do not generally
have rights to take action against directors or officers of the company, and may only do so in limited circumstances. Officers of a Bermuda company must, in exercising their powers and performing their duties, act honestly and in good faith with a
view to the best interests of the company and must exercise the care and skill that a reasonably prudent person would exercise in comparable circumstances. Directors have a duty not to put themselves in a position in which their duties to the
company and their personal interests may conflict and also are under a duty to disclose any personal interest in any contract or arrangement with the company or any of its subsidiaries. If a director or officer of a Bermuda company is found to have
breached his duties to that company, he may be held personally liable to the company in respect of that breach of duty. A director may be liable jointly and severally with other directors if it is shown that the director knowingly engaged in fraud
or dishonesty. In cases not involving fraud or dishonesty, the liability of the director will be determined by the Bermuda courts on the basis of their estimation of the percentage of responsibility of the director for the matter in question, in
light of the nature of the conduct of the director and the extent of the causal relationship between his conduct and the loss suffered. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>ITEM 2.&nbsp;&nbsp;&nbsp;&nbsp;PROPERTIES </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have major offices in the world&#146;s leading business centers, including New York, Chicago, Dallas, Los Angeles, San Francisco, London, Frankfurt, Madrid, Milan, Paris, Sydney
and Tokyo. In total, we have more than 110 offices in 47 countries around the world. We do not own any material real property. Substantially all of our office space is leased under long-term leases with varying expiration dates. We believe that our
facilities are adequate to meet our needs in the near future. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;LEGAL PROCEEDINGS
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are involved in a number of judicial, administrative and
arbitration proceedings concerning matters arising in the ordinary course of our business. We do not expect that any of these matters, individually or in the aggregate, will have a material impact on our results of operations or financial condition.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In 1998, the bankruptcy trustee of FoxMeyer Corporation filed a
lawsuit against us in the District Court of Harris County (Houston), Texas. FoxMeyer, a pharmaceutical wholesaler, filed for bankruptcy protection in 1996, and since that time, the bankruptcy trustee has instituted legal proceedings against a
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">13 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
number of companies in connection with the bankruptcy. The bankruptcy trustee has alleged that we breached contracts, warranties and alleged fiduciary duties, made misrepresentations about our
experience and expertise, were negligent in performing various tasks, that our conduct was tortious or in violation of certain statutory provisions and that the foregoing were a substantial factor contributing to FoxMeyer&#146;s bankruptcy. The
lawsuit arises out of our contracts with FoxMeyer regarding the assistance we provided in connection with an enterprise resource planning project to install SAP R/3, a software package developed by SAP AG, a German company. Discovery in this
proceeding is ongoing, and a trial is scheduled to commence on June 24, 2002. While the ultimate outcome of this matter cannot be determined with any certainty, we are vigorously defending against the claims, and we believe that this action is not
likely to have a material adverse effect on our business, financial position, results of operation or cash flows. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM
4.&nbsp;&nbsp;&nbsp;&nbsp;SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June 6, 2001, at a special general meeting, the sole shareholder of record as of the record date for the meeting resolved to (1) amend bye-law 21.2 to provide for the affixing
of mechanical or facsimile signatures on documents evidencing the awards under any employee benefits plan; (2) approve the adoption of the Accenture Ltd 2001 Share Incentive Plan; and (3) approve the adoption of the Accenture Ltd 2001 Employee Share
Purchase Plan. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June 20, 2001, at a special general meeting, the
sole shareholder of record as of the record date for the meeting resolved to (1) amend bye-law 81.1, with effect from the date of completion of the initial public offering and listing of the Class A common shares, to provide that the number of
directors will be not fewer than 8; and (2) amend bye-law 81.4 to provide that the term of directors appointed by the board of directors prior to the date of completion of the initial public offering and listing of the Class A common shares will not
expire at the next annual general meeting pursuant to such bye-law 81.4. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV>

   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>PART II </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="011%" VALIGN="top"> <div align="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></div> </TD>
<TD ALIGN="left" VALIGN="top" width="90%"> <DIV><FONT FACE="Times New Roman" SIZE="2"><B>MARKET FOR REGISTRANT&#146;S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Price Range of Class A Common Shares </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Trading in the Accenture Ltd Class A common shares commenced on the New York Stock Exchange on July 19, 2001, under the symbol &#147;ACN&#148;. The table below sets forth, on a per
share basis for the periods indicated, the high and low sales prices for the Class A common shares as reported by the New York Stock Exchange. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
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<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Price Range </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>High </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Low </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Calendar Year 2001 </B></FONT></DIV> <HR NOSHADE WIDTH="138" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Th</FONT><FONT FACE="Times New Roman" SIZE="2">ird Quarter (commencing July 19, 2001) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$15.50 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11.85 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fou</FONT><FONT FACE="Times New Roman" SIZE="2">rth Quarter (through November 15, 2001) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$20.80 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$12.58 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The closing sale
price of the Class A common shares as reported by the New York Stock Exchange on November 15, 2001, was $20.25. As of November 15, 2001, there were 771 holders of record of our Class A common shares. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There is no established public trading market for the Accenture Ltd Class X common shares. </FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Dividend Policy </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We currently do not anticipate that Accenture Ltd or Accenture SCA will pay dividends. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We may from time to time enter into financing agreements that contain financial covenants and restrictions, some of which may limit the ability of Accenture
Ltd and Accenture SCA to pay dividends. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Future dividends on the
Class A common shares of Accenture Ltd, if any, will be at the discretion of its board of directors and will depend on, among other things, our results of operations, cash requirements and surplus, financial condition, contractual restrictions and
other factors that the board of directors may deem relevant. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Use of Proceeds </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The effective date of Accenture Ltd&#146;s first registration statement, filed on Form S-1 under the
Securities Act of 1933 (File No. 333-59194) and relating to Accenture Ltd&#146;s initial public offering of Class A common shares, was July 18, 2001. A total of 131,050,000 shares of Accenture Ltd&#146;s Class A common shares were sold. The managing
underwriters for the offering inside the United States were Goldman, Sachs &amp; Co., Morgan Stanley &amp; Co. Incorporated, Credit Suisse First Boston Corporation, Deutsche Banc Alex. Brown Inc., J.P. Morgan Securities Inc., Salomon Smith Barney
Inc., Banc of America Securities LLC, Lehman Brothers Inc., Merrill Lynch, Pierce, Fenner &amp; Smith Incorporated, UBS Warburg LLC and ABN AMRO Rothschild LLC. The managing underwriters for the offering outside the United States were Goldman Sachs
International, Morgan Stanley &amp; Co. International Limited, Credit Suisse First Boston (Europe) Limited, Deutsche Bank AG London, J.P. Morgan Securities Ltd., Salomon Brothers International Limited, Banc of America Securities Limited, Lehman
Brothers International (Europe), Merrill Lynch International, UBS AG, acting through its business group UBS Warburg, and ABN AMRO Rothschild. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The offerings commenced on July
18, 2001 and have been completed. Of the 132,250,000 Class A common shares registered, 131,050,000 shares were offered and sold by Accenture Ltd. The aggregate offering price was $1,900,225,000. The underwriting discount was $89,114,000, none of
which was paid to affiliates of Accenture Ltd. Accenture Ltd incurred approximately $20 million of other expenses in connection with the offerings. The net proceeds to Accenture Ltd totaled approximately $1.79 billion. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;From the time of receipt through November 15, 2001, approximately $351 million of the
proceeds were applied for costs and expenses incurred in connection with our transition to a corporate structure and approximately $355 million were applied to repay amounts outstanding under our revolving credit facilities. The remaining proceeds
were applied for working capital and we expect to meet future costs and expenses incurred in connection with our transition to a corporate structure from working capital. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Recent Sales of Unregistered Securities </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As part of our transition to a corporate structure, whereby some of our partners received Accenture Ltd Class A common shares and Class X common shares in lieu of their interests
in the Accenture local business operations, Accenture Ltd has: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. On April 15, 2001, issued an aggregate of 6,583,592 Class A common shares to partners in Portugal
and 60,434 Class A common shares to a partner in the Slovak Republic; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. On April 17, 2001, issued an aggregate of 5,323,210 Class A common shares to partners in Argentina;
</FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. On May 2, 2001, issued an aggregate of 4,189,621 Class A common shares to partners in South Africa;
</FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. On May 15, 2001, issued an aggregate of 4,736,656 Class A common shares to partners in Belgium, an
aggregate of 4,339,459 Class A common shares to partners in Ireland, an aggregate of 2,973,039 Class A common shares to partners in Mexico, an aggregate of 7,365,277 common shares to partners in The Netherlands and an aggregate of 87,654,292 Class A
common shares to partners in the United Kingdom; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. On May 25, 2001, issued an aggregate of 2,750,406 Class X common shares to various individual
partners; and </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. On May 31, 2001, issued 809,264 Class A common shares for the benefit of a partner in India.
</FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May 22, 2001, certain partners received
88,300,375 Class A common shares and 588,411,066 Class X common shares via a liquidation payment upon dissolution of Accenture Holdings C.V., a Netherlands limited partnership which, prior to its dissolution, was the sole shareholder of Accenture
Ltd. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;These Class A and Class X common shares have been issued in
reliance on the exemption from registration contained in Section 4(2) of the Securities Act of 1933 on the basis that the transactions did not involve any public offering. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">16 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>SELECTED FINANCIAL DATA</B><B><I>
</I></B><B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following selected financial data have been
presented on a historical cost basis for all periods presented. The data as of August 31, 2000 and 2001 and for the years ended August 31, 1999, 2000 and 2001 are derived from the audited historical financial statements and related notes which are
included elsewhere in this annual report. The data as of August 31, 1999 and for the year ended August 31, 1998 are derived from the audited historical financial statements and related notes which are not included in this annual report. The data as
of August 31, 1997 and 1998 and for the year ended August 31, 1997 are derived from unaudited historical financial statements and related notes which are not included in this annual report. The selected financial data should be read in conjunction
with &#147;Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations,&#148; and our historical financial statements and related notes included elsewhere in this annual report. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended August 31, </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1997 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1998 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in millions) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Inc</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>ome Statement Data:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$6,275 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$8,215 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;9,550 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;9,752 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$11,444 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,172 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,425 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,529 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7,447 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">9,640 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11,079 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11,540 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13,348 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating expenses:* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services:* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services before reimbursable expenses* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,470 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,700 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5,457 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5,486 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,200 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">imbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,172 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,425 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,529 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,642 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,125 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,986 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7,274 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">8,104 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Sal</FONT><FONT FACE="Times New Roman" SIZE="1">es and marketing* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">611 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">696 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">790 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">883 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,217 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ge</FONT><FONT FACE="Times New Roman" SIZE="1">neral and administrative costs* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">819 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,036 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,271 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,297 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,516 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">organization and rebranding costs </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">848 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">stricted share unit-based compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">967 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al operating expenses* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,072 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7,857 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">9,047 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">9,454 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12,652 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating income* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,375 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,783 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,032 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,086 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">696 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ga</FONT><FONT FACE="Times New Roman" SIZE="1">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">92 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">573 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">107 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">60 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">67 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">80 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(19</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(17</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(27</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(24</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(44</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er income (expense) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(6</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(5</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">51 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">17 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Eq</FONT><FONT FACE="Times New Roman" SIZE="1">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(6</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(46</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(61</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before taxes* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,360 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,759 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,146 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,707 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">795 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Pro</FONT><FONT FACE="Times New Roman" SIZE="1">vision for taxes (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">118 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">74 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">123 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">243 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">503 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before minority interest and accounting change* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,242 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,685 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,023 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,464 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">292 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Mi</FONT><FONT FACE="Times New Roman" SIZE="1">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">577 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before accounting change* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,242 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,685 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,023 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,464 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">869 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Cu</FONT><FONT FACE="Times New Roman" SIZE="1">mulative effect of accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">188 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tnership income before partner distributions* (2). </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,242 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,685 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;2,023 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;2,464 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t income* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;1,057 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="9" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>As of August 31, </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1997 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1998 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="9" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in millions) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Ba</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>lance Sheet Data:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ca</FONT><FONT FACE="Times New Roman" SIZE="1">sh and cash equivalents </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;325 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;736 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,111 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,271 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,880 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Wo</FONT><FONT FACE="Times New Roman" SIZE="1">rking capital </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">175 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">531 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">913 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,015 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">401 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,550 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,704 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,615 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5,451 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,061 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Lon</FONT><FONT FACE="Times New Roman" SIZE="1">g-term debt </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">192 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">157 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">127 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">99 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al partners&#146; capital </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">761 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,507 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,208 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,368 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Sha</FONT><FONT FACE="Times New Roman" SIZE="1">reholders&#146; equity </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">282 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="013" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">*</FONT></DIV></TD>
<TD WIDTH="006" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="1">Excludes payments for partner distributions in respect of periods ended on or prior to May 31, 2001. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="013" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(1)</FONT></DIV></TD>
<TD WIDTH="006" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="1">Provision for taxes is not the same as income taxes of a corporation for historical periods. We operated through partnerships in many countries. Therefore, we generally were
not subject to income taxes in those countries. Taxes related to income earned by our partnerships were the responsibility of the individual partners. In other countries, we operated through corporations, and in these circumstances we were subject
to income taxes. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="013" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(2)</FONT></DIV></TD>
<TD WIDTH="006" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="1">Partnership income before partner distributions is not comparable to net income of a corporation similarly determined. Partnership income in historical periods is not executive
compensation in the customary sense because partnership income is comprised of distributions of current earnings. Accordingly, compensation and benefits for services rendered by partners have not been reflected as an expense in our historical
financial statements. </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">17 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="011%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B></FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B>MANAGEMENT&#146;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following discussion and analysis should be read in conjunction with our Combined and
Consolidated Financial Statements and related notes included elsewhere in this Annual Report on Form 10-K. The pro forma information presented is not necessarily indicative of the results of operations or financial position that might have occurred
had the events described herein actually taken place as of the dates specified or that may be expected to occur in the future. </I></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to &#147;2001&#148; or &#147;fiscal year 2001&#148;
means the 12-month period that ended on August 31, 2001. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year. </I></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>Overview </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The results of our
operations are affected by the level of economic activity and change in the industries we serve. Our business is also driven, in part, by the pace of technological change and the type and level of technology spending by our clients. The ability to
identify and capitalize on these technological and market changes early in their cycles is a key driver of our performance. Our strategy is to anticipate changes in demand for our services and to identify cost-management initiatives in order to
manage costs as a percentage of revenues. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to May 31, 2001,
we operated as a series of related partnerships and corporations under the control of our partners. We now operate in a corporate structure. As a business, whether in partnership form or in a corporate structure, our profitability is driven by the
same factors. Revenues are driven by our partners&#146; and senior executives&#146; ability to secure contracts for new engagements and to deliver solutions and services that add value to our clients. Our ability to add value to clients and
therefore drive revenues depends in part on our ability to offer market leading service offerings and to deploy skilled teams of professionals quickly and on a global basis. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services is primarily driven by the cost of client service personnel, which consists primarily of compensation and other personnel
costs. Cost of services as a percentage of revenues is driven by the productivity of our client service workforce. Chargeability, or utilization, represents the percentage of our professionals&#146; time spent on billable work. We plan and manage
our headcount to meet the anticipated demand for our services. For example, in 2001, we announced an initiative to reduce our staff in certain parts of the world, in certain skill groups and in some support positions. Selling and marketing expense
is driven primarily by development of new service offerings, the level of concentration of clients in a particular industry or market, client targeting, image development and brand recognition activities. General and administrative costs generally
correlate with changes in headcount and activity levels in our business. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Impact of September 11</I></B><B>
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a result of the tragic events of September 11, we are
finding that some clients and potential clients are more cautious in their willingness to initiate new contracts for our services. At the same time, we have been retained to help some new and existing clients to recover from the attacks and rebuild
their business infrastructure. At this time, we are unable to determine the net effect on our overall business activity or the business activity of a particular market unit. Incremental costs identified to date include unproductive payroll resulting
from company and client office closings and contract terminations, cash contributions to employees&#146; families affected by the disaster and to the Red Cross and other related expenses. Incremental costs related to the tragedy are not expected to
exceed $40 million during the first quarter of 2002. We are unable to predict any future consequences or costs associated with these events. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Presentation</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Until August 2000, we were associated with Andersen Worldwide. We and Arthur Andersen were two
stand-alone business units linked through various agreements between us and Andersen Worldwide, a coordinating entity. Following arbitration proceedings with Andersen Worldwide and Arthur Andersen that were completed in August 2000, we ceased to be
associated with these organizations. On January 1, 2001, we changed our name to Accenture. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since we have historically operated as a series of related partnerships and corporations under the control of our partners, our partners generally participated in profits, rather
than receive salaries. Therefore, our historical financial statements in respect of periods ended on or prior to May 31, 2001 do not reflect any compensation or benefit costs for services rendered by them. Following our transition to a corporate
structure, operating expenses include partner compensation, which consists of salary, variable compensation and benefits. Similarly, by operating primarily in the form of partnerships, our partners have paid income tax on their share of the
partnerships&#146; income. Therefore, our historical financial statements in respect of periods ended on or prior to May 31, 2001 do not reflect the income tax liability that we would have paid as a corporation. Following our transition to a
corporate structure, we are subject to corporate tax on our income. For purposes of comparing our results for 2000 with our results for 2001, we have included pro forma financial information below. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Segments</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our five reportable operating segments are our global market units, or market units, which are Communications &amp; High Tech, Financial Services, Government, Products and
Resources. Global market units are managed on the basis of revenues before reimbursements because management believes it is a better indicator of global market unit performance than revenues. Generally, operating expenses for each global market unit
have similar characteristics and are subject to the same drivers, pressures and challenges. While most operating expenses apply to all segments, some sales and marketing expenses are lower as a percentage of revenues in industry groups whose client
base is concentrated, such as those in Financial Services, and higher in industry groups whose client base is more fragmented, such as those in Products. The discussion and analysis related to each operational expense category applies to all
segments, unless otherwise indicated. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Revenues</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We derive substantially all of our revenues from contracts for management and technology service
offerings and solutions that we develop, implement and manage for our clients. Depending on the terms of the contract, revenues are recognized on a time-and-materials basis or on a percentage-of-completion basis, as services are provided by our
employees and, to a lesser extent, subcontractors. Revenues from time-and-materials service contracts are recognized as the services are provided. Revenues from long-term contracts are recognized over the contract term based on the percentage of
services provided during the period compared to the total estimated services to be provided over the duration of the contract. Revenues include the cost and margin earned on computer hardware and software resale contracts, as well as revenues from
alliance agreements, neither of which is material to us. Reimbursements, including those relating to travel and other out-of-pocket expenses, and other similar third party costs, such as the cost of hardware and software resales, are included in
revenues, and an equivalent amount of reimbursable expenses are included in cost of services. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each contract has different terms based on the scope, deliverables and complexity of the engagement. While we have many types of contracts, including time-and-materials contracts,
fixed-price contracts and contracts with features of both of these contract types, we have been moving away from
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">19 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
contracts that are priced solely on a time-and-materials basis toward contracts that also include incentives related to costs incurred, benefits produced and our adherence to schedule. We
estimate that a majority of our contracts have some fixed-price, incentive-based or other pricing terms that condition our fee on our ability to deliver defined goals. Generally, our contracts are terminable by the client on short notice and without
penalty. Accordingly, we do not believe it is appropriate to characterize these contracts as backlog. Normally, if a client terminates a project, the client remains obligated to pay for commitments we have made to third parties in connection with
the project, services performed and reimbursable expenses incurred by us through the date of termination. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B></B><B><I>Operating Expenses</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating
expenses include variable and fixed direct and indirect costs that are incurred in the delivery of our solutions and services to clients. The primary categories of operating expenses include cost of services, sales and marketing, and general and
administrative costs. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Cost of Services </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services includes the direct costs to provide services to our clients. Such costs generally consist of compensation for client service personnel, the cost of subcontractors
hired as part of client service teams, costs directly associated with the provision of client service, such as special-purpose facilities for outsourcing contracts, and the recruiting, training, personnel development and scheduling costs of our
client service personnel. Reimbursements, including those relating to travel and other out-of-pocket expenses, and other similar third-party costs, such as the cost of hardware and software resales, are included in revenues, and an equivalent amount
of reimbursable expenses is included in cost of services. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Sales and Marketing </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing expense consists of expenses related to promotional activities, market development, including costs to develop new service offerings, and image development,
including advertising and market research. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>General and Administrative Costs </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs primarily include costs for non-client service personnel, information systems and office space. Through various
cost-management initiatives, we seek to manage general and administrative costs proportionately in line with or below anticipated changes in revenues. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Reorganization and Rebranding Costs </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs include one-time costs to rename our organization Accenture and other costs to transition to a corporate structure. We
began incurring these costs in September 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Restricted Share Unit-based Compensation </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restricted share unit-based compensation reflects restricted share unit awards which were granted at the time of our initial public offering on July 19,
2001, and vested prior to August 31, 2001. These restricted share units were granted to some of our partners, former partners, employees and former employees pursuant to a formula adopted by the board of directors. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">20 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Gain on Investments</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gain on investments primarily represents gains and losses on the sales of marketable securities and
writedowns on investments in securities. These fluctuate over time, are not predictable, and may not recur. Beginning on September 1, 2000, they also include changes in the fair market value of equity holdings considered to be derivatives in
accordance with SFAS 133. We are examining ways to restructure our investment portfolio to reduce the impact of fluctuations in net income. We expect that any associated write-off will not exceed $125 million. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Interest Income</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest income represents interest earned on cash and cash equivalents. Interest income also includes interest earned on a limited number of client engagement receivables when we
agree in advance to finance those receivables for our clients beyond the normal billing and collection period. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B></B><B><I>Interest Expense</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest
expense primarily reflects interest incurred on borrowings. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Other Income (Expense)</I></B><B> </B></FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other income (expense) consists of currency exchange gains (losses) and the
recognition of income from vesting of options for services by our representatives on boards of directors of those companies in which we invest. In general, we earn revenues and incur related costs in the same currency. We hedge significant planned
movements of funds between countries, which potentially give rise to currency exchange gains (losses). </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Equity in
Losses of Affiliates </I></B><B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in losses of affiliates
represents our share of the operating results of non-consolidated companies over which we have significant influence. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B></B><B><I>Provision for Taxes</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to
our transition to a corporate structure, we were generally not subject to income taxes in most countries because we operated in partnership form in those countries. Since taxes related to income earned by the partnerships were the responsibility of
the individual partners, our partners reported and paid taxes on their share of the partnerships&#146; income on their individual tax returns. In other countries, however, we operated in the form of a corporation or were otherwise subject to
entity-level taxes on income and withholding taxes. As a result, prior to our transition to a corporate structure, we paid some entity-level taxes, with the amount varying from year to year depending on the mix of earnings among the countries. Where
applicable, we accounted for these taxes under the asset and liability method. Therefore, our historical financial statements in respect of periods ended on or prior to May 31, 2001 do not reflect the income tax liability that we would have paid as
a corporation. Following our transition to a corporate structure, we are subject to corporate tax on our income. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B></B><B><I>Minority Interest </I></B><B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Minority
interest eliminates the income earned or expense incurred attributable to the equity interest that some of our partners have in our subsidiary Accenture SCA and the equity interest that some of our partners have in our subsidiary Accenture Canada
Holdings Inc. See &#147;Business&#151;Accenture Organizational Structure.&#148; The resulting net income of Accenture Ltd represents the income attributable to the shareholders of Accenture Ltd. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">21 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B></B><B><I>Partnership Income Before Partner Distributions</I></B><B> </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our historical financial statements in respect of periods ended on or prior to May
31, 2001 reflect our organization as a series of related partnerships and corporations under the control of our partners. The income of our partners in historical periods is not executive compensation in the customary sense because partner
compensation is comprised of distributions of current earnings, out of which our partners are responsible for their payroll taxes and benefits. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B></B><B><I>Net Income</I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net income reflects the earnings of our organization under a corporate structure. Pro forma financial results have been provided which include adjustments to exclude one-time items
and other adjustments to include partner compensation and income taxes necessary to present our historical financial statements in respect of periods ended on or prior to May 31, 2001, in corporate structure as if the transition had occurred on
September 1, 1999. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Historical Results of Operations </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth the unaudited percentage of revenues represented by items in our combined and consolidated income
statements for the periods presented. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="8" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended August 31, </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">86</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">85</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">86</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating expenses:* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services:* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services before reimbursable expenses* </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">49 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">48 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">47 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">63 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">63 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">61 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sal</FONT><FONT FACE="Times New Roman" SIZE="2">es and marketing* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ge</FONT><FONT FACE="Times New Roman" SIZE="2">neral and administrative costs* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">organization and rebranding costs </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">stricted share unit-based compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al operating expenses*
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">82 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">82 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">95 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating income (1)* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ga</FONT><FONT FACE="Times New Roman" SIZE="2">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er income (expense) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eq</FONT><FONT FACE="Times New Roman" SIZE="2">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before taxes* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">19 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">23 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">vision for taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before minority interest and accounting change* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Mi</FONT><FONT FACE="Times New Roman" SIZE="2">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before accounting change* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Cu</FONT><FONT FACE="Times New Roman" SIZE="2">mulative effect of accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="2">tnership income before
partner distributions* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t income* </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">n/m = not meaningful </FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">*</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Excludes payments for partner distributions in respect of periods ended on or prior to May 31, 2001. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Operating income as a percentage of revenues before reimbursements was 21%, 21% and 6% for 1999, 2000 and 2001, respectively. </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">22 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We provide services through five
global market units. The following table provides unaudited financial information for each of these market units. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="8" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended August 31, </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="8" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in millions, except for percentages) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Re</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>venues: </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mmunications &amp; High Tech </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,499 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,806 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;3,226 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fin</FONT><FONT FACE="Times New Roman" SIZE="2">ancial Services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,737 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,542 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,897 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Go</FONT><FONT FACE="Times New Roman" SIZE="2">vernment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">777 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">797 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,003 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="2">ducts </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,664 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,891 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,272 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">sources </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,812 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,661 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,971 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">61 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">55 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">75 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al revenues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9,550 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9,752 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11,444 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,529 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11,079 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11,540 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$13,348 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Re</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>venues as a percentage of total: </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mmunications &amp; High Tech </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">22</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">25</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">24</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fin</FONT><FONT FACE="Times New Roman" SIZE="2">ancial Services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">25 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">22 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">22 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Go</FONT><FONT FACE="Times New Roman" SIZE="2">vernment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="2">ducts </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">16 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">17 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">sources </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">16 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al revenues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">86 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">85 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">86 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Op</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>erating Income: </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mmunications &amp; High Tech </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;532 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;638 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;416 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fin</FONT><FONT FACE="Times New Roman" SIZE="2">ancial Services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">814 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">653 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">527 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Go</FONT><FONT FACE="Times New Roman" SIZE="2">vernment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">94 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">71 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">66 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="2">ducts </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">250 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">390 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">341 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">sources </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">267 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">249 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">231 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">75 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">85 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(885</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,032 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,086 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;696 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Op</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>erating Income as a percentage of total:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mmunications &amp; High Tech </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">26</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">31</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">60</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fin</FONT><FONT FACE="Times New Roman" SIZE="2">ancial Services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">40 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">31 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">76 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Go</FONT><FONT FACE="Times New Roman" SIZE="2">vernment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="2">ducts </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">19 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">49 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">sources </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">33 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(127</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Op</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>erating Income as a percentage of total <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;revenues before reimbursements by
market unit: </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mmunications &amp; High Tech </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">23</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fin</FONT><FONT FACE="Times New Roman" SIZE="2">ancial Services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">30 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">26 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Go</FONT><FONT FACE="Times New Roman" SIZE="2">vernment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="2">ducts </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">sources </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Op</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>erating Income as a percentage of revenue before <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reimbursements</B>
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Op</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>erating Income as a percentage of revenues</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">n/m = not meaningful </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">23 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Pro Forma Results of Operations </B></FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following unaudited pro forma financial information for the years ended August 31, 2000 and August 31, 2001 reflects adjustments to (1) eliminate the
effects of one-time events directly attributable to our transition to a corporate structure and our initial public offering and related transactions and (2) include the effects of partner compensation and income taxes as if our transition to a
corporate structure had occurred on September 1, 1999. </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The pro forma adjustments are based upon available information
and assumptions that management believes are reasonable. This information and the accompanying notes should be read in conjunction with our historical financial statements and the related notes included elsewhere in this Annual Report on Form 10-K.
The information presented is not necessarily indicative of the results of operations that might have occurred had the events described above actually taken place as of the dates specified. </FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="17" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended August 31, 2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>As reported </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Adjustments (1) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Pro forma </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Revenues </B></FONT></DIV> <HR NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="17" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in millions, except share and per share data) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$11,444 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$11,444 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">86</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13,348 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13,348 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">100</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating expenses: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services before reimbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,200 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">725 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,925 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">52 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">imbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,904 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">8,104 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">725 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">8,829 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">66 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Sal</FONT><FONT FACE="Times New Roman" SIZE="1">es and marketing </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,217 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">290 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,507 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ge</FONT><FONT FACE="Times New Roman" SIZE="1">neral and administrative costs </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,516 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">44 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,560 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">organization and rebranding costs </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">848 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(848</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">stricted share unit-based compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">967 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(967</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al operating expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12,652 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(756</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11,896 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">89 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">696 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">756 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,452 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ga</FONT><FONT FACE="Times New Roman" SIZE="1">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">107 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">107 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">80 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">80 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(44</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(15</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(59</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er income (expense) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">17 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">17 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Eq</FONT><FONT FACE="Times New Roman" SIZE="1">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(61</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(61</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">795 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">741 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,536 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Pro</FONT><FONT FACE="Times New Roman" SIZE="1">vision for taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">503 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">111 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">614 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before minority interest and accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">292 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">630 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">922 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Mi</FONT><FONT FACE="Times New Roman" SIZE="1">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">577 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,122</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(545</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(4</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">869 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(492</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">377 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Cu</FONT><FONT FACE="Times New Roman" SIZE="1">mulative effect of accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">188 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(188</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;1,057 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;(680</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;377 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ea</FONT><FONT FACE="Times New Roman" SIZE="1">rnings per share: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;b</FONT><FONT FACE="Times New Roman" SIZE="1">asic </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;0.91 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="1" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;d</FONT><FONT FACE="Times New Roman" SIZE="1">iluted </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.91</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(2) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ou</FONT><FONT FACE="Times New Roman" SIZE="1">tstanding shares at August 31, 2001: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;b</FONT><FONT FACE="Times New Roman" SIZE="1">asic </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;412,705,954 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;d</FONT><FONT FACE="Times New Roman" SIZE="1">iluted </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,008,163,290 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">n/m = not meaningful </FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="010" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="1">Adjustments include one-time items including rebranding costs of $147 million to rename the organization; reorganization charges of $701 million to complete the transition to a
corporate structure and the initial public offering; $967 million, for the one-time grants of restricted share units to partners, former partners and employees; a $243 million tax benefit related to the preceding items; a $349 million income tax
expense associated with our transition to a corporate structure; and income of $188 million due to the adoption of SFAS 133. Other adjustments include $1,059 million of operating expense for partner compensation; $15 million of interest expense
related to retirement benefits payable to partners; and $217 million of income tax expense to restate to corporate structure for the full year. In addition, minority interest has been adjusted as if the minority had existed for the full year.
Earnings per share is based on the assumption that shares and share equivalents outstanding as of August 31, 2001, were outstanding for the entire fiscal year 2001. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="010" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(2)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="1">Excluding quarterly net gains on investments and the related tax effect, pro forma diluted earnings per share would have been $0.78. </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">24 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="17" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended August 31, 2000 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>As reported </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Adjustments(3) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Pro forma </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of <BR>Revenues </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="17" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in millions, except share and per share data) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;9,752 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;9,752 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">85</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11,540 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11,540 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating expenses: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services before reimbursable expenses </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,486 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">641 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6,127 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">53 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7,274 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">641 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7,915 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">68 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sal</FONT><FONT FACE="Times New Roman" SIZE="2">es and marketing </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">883 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">304 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,187 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">10 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ge</FONT><FONT FACE="Times New Roman" SIZE="2">neral and administrative costs </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,297 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">141 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,438 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al operating expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9,454 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,086 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">10,540 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">91 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,086 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1,086</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,000 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ga</FONT><FONT FACE="Times New Roman" SIZE="2">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">573 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">573 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">67 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">67 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(24</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(11</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(35</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er income (expense) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">51 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">51 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eq</FONT><FONT FACE="Times New Roman" SIZE="2">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(46</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(46</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,707 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1,097</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,610 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">vision for taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">243 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">401 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">644 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before minority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,464 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1,498</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">966 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Mi</FONT><FONT FACE="Times New Roman" SIZE="2">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(571</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(571</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(5</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Par</FONT><FONT FACE="Times New Roman" SIZE="2">tnership income before partner distributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,464 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(2,069</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;395 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ea</FONT><FONT FACE="Times New Roman" SIZE="2">rnings per share: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;b</FONT><FONT FACE="Times New Roman" SIZE="2">asic </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.96 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;d</FONT><FONT FACE="Times New Roman" SIZE="2">iluted </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.96</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(4) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ou</FONT><FONT FACE="Times New Roman" SIZE="2">tstanding shares at August 31, 2001: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;b</FONT><FONT FACE="Times New Roman" SIZE="2">asic </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">412,705,954 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;d</FONT><FONT FACE="Times New Roman" SIZE="2">iluted </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,008,163,290 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">n/m = not meaningful </FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(3)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Adjustments include $1,086 million of operating expense for partner compensation and $11 million of interest expense related to retirement benefits payable to partners.
Provision for taxes has been adjusted to include the tax effect on the pro forma adjustments and to reflect an estimated corporate tax expense to present results on a corporate basis. Minority interest has been adjusted as if the minority had
existed for the full year. Minority interest and earnings per share are based on the assumption that shares and share equivalents outstanding as of August 31, 2001, were outstanding for the entire fiscal year 2000. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(4)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Excluding quarterly net gains on investments and the related tax effect, pro forma diluted earnings per share would have been $0.62. </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">25 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Year Ended August 31, 2001 Compared to Year Ended August 31, 2000 </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our results of operations in respect of periods ended on or prior to May 31, 2001
reflect the fact that we operated as a series of related partnerships and corporations prior to that date, and our results of operations in respect of periods ending after May 31, 2001 reflect that we commenced operations in corporate structure on
that date. Accordingly, in order to provide a more meaningful comparison of our results for fiscal year 2001 as compared to fiscal year 2000, we comment below on our results for those periods both on a historical basis and a pro forma basis.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I></I></B><I></I><I></I><I></I><B><I>Reven</I></B>ues<I></I><I></I><I></I><B><I> </I></B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues for 2001 were $13,348 million, an increase of $1,808 million, or 16%, over
2000. Revenues before reimbursements for 2001 were $11,444 million, an increase of $1,692 million, or 17%, over 2000. In local currency terms, revenues before reimbursements grew by 23% in 2001 over 2000. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In 2001, our revenues grew significantly, continuing a trend that began in the second half of 2000 as
our clients began to focus on new transformation and implementation initiatives after Year 2000 disruptions proved to be minimal. In addition, demand for our services grew as clients began to explore Web-enablement and electronic commerce strategies
and solutions both in the business-to-business and business-to-consumer areas. We believe that this strong revenue growth is the result of our rapid response to changes in the marketplace and our creation and refinement of relevant service
offerings. In addition, by focusing on the retraining of our client service personnel during the Year 2000-related slowdown, we positioned ourselves to take advantage of the growth opportunities in these new markets. We achieved this strong revenue
growth in 2001 despite the difficult economic conditions that many of our clients&#146; industries experienced. We experienced continued growth in revenues in the fourth quarter of 2001, though at a slower rate of growth than in the third quarter of
2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Communications &amp; High Tech market unit achieved
revenues before reimbursements of $3,226 million in 2001, an increase of 15% over 2000, primarily due to strong growth in our Communications and Electronics &amp; High Tech industry groups in North America. Operations in Europe and Latin America
also experienced significant growth. Our Financial Services market unit achieved revenues before reimbursements of $2,897 million in 2001, an increase of 14% over 2000, primarily due to strong growth in our Banking industry group in Europe and North
America and our Health industry group in North America. Our Government market unit achieved revenues before reimbursements of $1,003 million in 2001, an increase of 26% over 2000, primarily driven by strong growth in North America and the United
Kingdom. Our Products market unit achieved revenues before reimbursements of $2,272 million in 2001, an increase of 20% over 2000, as a result of strong growth in our Retail and Consumer Goods &amp; Services industry groups in Europe. Our Resources
market unit achieved revenues before reimbursements of $1,971 million in 2001, an increase of 19% over 2000, as a result of strong growth in the Chemicals, Forest Products, Metals &amp; Mining and Utilities industry groups in North America.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Operating Expenses </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating expenses in 2001 were $12,652 million, an increase of $3,198 million, or 34%, over 2000 and an increase as a percentage of revenues from 82% in
2000 to 95% in 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma operating expenses were $11,896
million for 2001, an increase of $1,356 million, or 13%, over 2000 and a decrease as a percentage of revenues from 91% in 2000 to 89% in 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We continue to implement long-term and short-term cost management initiatives aimed at keeping overall growth in operating expenses less than the growth in
revenues. The long-term initiatives focus on global reductions in infrastructure costs. In addition, the costs of delivering training have been reduced
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">26 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
by moving toward Web-enabled and other lower cost distribution methods. The short-term initiatives focus on reducing variable costs, such as headcount in select administrative areas, and limiting
travel and meeting costs. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Cost of Services </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services was $8,104 million in 2001, an increase of $830 million, or 11%, over 2000 and a decrease as a percentage of revenues from 63% in 2000 to 61% in 2001. Cost of
services before reimbursable expenses was $6,200 million in 2001, an increase of $714 million, or 13%, over 2000 and a decrease as a percentage of revenues before reimbursements from 56% in 2000 to 54% in 2001. This decrease as a percentage of
revenues and revenues before reimbursements resulted from increased demand for our services and lower employee compensation costs resulting from the promotion of 1,286 employees to partner effective September 1, 2000. The increase in partner
admissions was designed to incentivize our professionals at an earlier stage in their careers with us. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma cost of services before reimbursable expenses was $6,925 million in 2001, an increase of $798 million, or 13%, over 2000 and a decrease as a percentage of revenues from
53% in 2000 to 52% in 2001. This decrease as a percentage of revenues can be attributed primarily to a favorable mix in the composition of our workforce, reduced costs related to recruiting and training and redirected efforts to sales and marketing
in the second half of 2001. Lower attrition has enabled us to retain a more experienced workforce, which commands a higher margin. While overall employee chargeability declined in 2001 versus 2000, chargeable hours for our experienced employees as a
percentage of total chargeable hours has increased. Lower attrition has enabled us to reduce our expenditures in recruiting, and the move to Web-enabled and other lower cost distribution methods has reduced our costs of delivering training.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Sales and Marketing </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing expense was $1,217 million in 2001, an increase of $334 million, or 38%, over 2000 and an increase as a percentage of revenues from 8% in 2000 to 9% in 2001.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma sales and marketing expense was $1,507 million in 2001,
an increase of $320 million, or 27%, over 2000 and an increase as a percentage of revenues from 10% in 2000 to 11% in 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The increase as a percentage of revenues in 2001 is due to higher than normal business development and market development activities during the second half of the year, as the
slowdown in the global economy in the second half of the year led us to increase our selling and marketing efforts in order to generate revenue opportunities. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>General and Administrative Costs </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs were $1,516 million in 2001, an increase of $219 million, or 17%, over 2000 and remained constant as a percentage of
revenues at 11% in years 2000 and 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma general and
administrative expenses were $1,560 million in 2001, an increase of $122 million, or 8%, over 2000 and a decrease as a percentage of revenues from 13% in 2000 to 12% in 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our short-term cost management initiatives in this period of significant growth in revenues enabled us to reduce general and
administrative expenses as a percentage of revenues. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Reorganization and Rebranding Costs </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs were $848 million, or 7% of revenues for 2001. Reorganization costs include $89 million of restructuring costs relating
to our transition to a corporate structure and
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">27 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
$455 million of indirect taxes and other costs imposed on transfers of assets to the new corporate holding company structure. Rebranding costs include $157 million for the amortization of
intangible assets related to the final resolution of the arbitration with Andersen Worldwide and Arthur Andersen and $147 million resulting from changing our name to Accenture. These costs are excluded from our pro forma financial results as they
are considered to be one-time items. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Restricted Share Unit-based Compensation </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our grants of restricted share units to partners, former partners and employees resulted in compensation cost of $967 million in the quarter ended August 31,
2001. These costs are excluded from our pro forma financial results as they are considered to be one-time items. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B><I>Operating Income </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating income was $696
million in 2001, a decrease of $1,390 million, or 67%, from 2000 and a decrease as a percentage of revenues from 18% in 2000 to 5% in 2001. Operating income decreased as a percentage of revenues before reimbursements from 21% in 2000 to 6% in 2001.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma operating income was $1,452 million in 2001, an increase
of $452 million, or 45%, over 2000 and an increase as a percentage of revenues from 9% in 2000 to 11% in 2001. Pro forma operating income increased as a percentage of revenues before reimbursements from 10% in 2000 to 13% in 2001. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Gain on Investments </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gain on investments totaled $107 million in 2001, compared to a gain of $573 million in 2000. The gain in 2001 is comprised of $382 million from the sale of
a marketable security purchased in 1995 and $11 million from the sale of other securities, net of other than temporary impairment investment writedowns of $94 million and unrealized investment losses recognized according to SFAS 133 of $192 million.
Other than temporary impairment writedowns consisted of $19 million in publicly traded equity securities and $75 million in privately traded equity securities. The writedowns relate to investments in companies where the market value has been less
than our cost for an extended time period, or the issuer has experienced significant financial declines or difficulties in raising capital to continue operations. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Interest Income </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest income was $80 million in 2001, an increase of $13 million, or 19%, over 2000. The increase resulted primarily from the investment of the proceeds of the sale of a portion
of a marketable security purchased in 1995 and the investment of cash proceeds received from our initial public offering. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B><I>Interest Expense </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest expense was $44
million in 2001, an increase of $20 million, or 83%, over 2000. Interest expense on a pro forma basis was $59 million for 2001, an increase of $24 million, or 69% over 2000. The increase resulted primarily from the increase in short-term bank
borrowings during the third and fourth quarters of 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Other Income (Expense) </I></B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other income was $17 million in 2001, a decrease of $34 million from 2000, primarily
resulting from foreign exchange translations. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Equity in Losses of Affiliates </I></B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in losses of affiliates was a $61 million loss in 2001, compared to a $46
million loss in 2000. In 2001, amortization of negative goodwill of $32 million was reflected as a component of equity in losses of affiliates, compared to $1 million in 2000. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">28 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Provision for Taxes </I></B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes were $503 million in 2001, an increase of $260 million over 2000. Pro forma taxes were $614
million in 2001 and $644 million in 2000, a decrease of $30 million, or 5%. This decrease was due to lower pro forma income before taxes for 2001 as compared to 2000. Net deferred tax assets totaling $300 million at August 31, 2001 have been
recognized following our transition to a corporate structure. These net deferred tax assets include a valuation allowance of $76 million, relating to our ability to recognize the tax benefits associated with capital losses on certain U.S.
investments and with specific tax net operating loss carryforwards and tax credit carryforwards of certain non-U.S. operations. Management has concluded that the realizability of the remaining net deferred tax assets is more likely than not.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Minority Interest </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Minority interest was a credit of $577 million in 2001, which represents minority interest since our transition to a corporate structure as of May 31, 2001.
Minority interest on a pro forma basis was an expense of $545 million for 2001, or a 5% decrease over 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Cumulative
Effect of Accounting Change </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The adoption of SFAS 133
resulted in cumulative income of $188 million on September 1, 2000, which represents the cumulative unrealized gains resulting from changes in the fair market value of equity holdings considered to be derivatives by that statement. </FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Year Ended August 31, 2000 Compared to Year Ended August 31, 1999 </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because we operated as a series of related partnerships and corporations in both 2000 and 1999, our results of operations for those
periods are comparable. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Revenues </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues for 2000 were $11,540 million, an increase of $461 million, or 4%, over 1999. Revenues before reimbursements for 2000 were $9,752
million, an increase of $202 million, or 2%, over 1999. Exchange rate fluctuations, specifically with respect to the euro, negatively affected revenue growth as measured in U.S. dollars. In local currency terms, revenues before reimbursements grew
by 6% over 1999. Our revenue growth was achieved in the face of a challenging economic environment, which began in the second half of 1999 and was primarily related to Year 2000 events. Specifically, we experienced a slowdown in information
technology spending by large companies as they completed large enterprise business systems installations in anticipation of the Year 2000. In addition, there was reluctance by large companies to commit to major new transformation and implementation
projects until the impact of Year 2000 concerns was fully understood. However, at the same time, we experienced an increase in demand in the electronic commerce area. Accordingly, we focused on developing capabilities and new service offerings to
meet the growing opportunities in these new areas. We retrained our workforce to maintain market relevance to meet the demands of our clients in the emerging new economy. During the second half of 2000, following the realization by our clients that
Year 2000 disruptions were minimal, we experienced increased demand for our services, which led to stronger revenue growth beginning in the third quarter. Specifically, revenue growth was (1%), 0%, 7% and 11% in the first through fourth quarters of
the year over the corresponding quarters in the previous year. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Communications &amp; High Tech market unit achieved revenues before reimbursements of $2,806 million in 2000, an increase of 12% over 1999, primarily due to growth in Europe and Asia, which was partially offset by slower growth in our North American
operations because of the Year 2000-related
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">29 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
slowdown. Our Financial Services market unit achieved revenues before reimbursements of $2,542 million in 2000, a decrease of 7% from 1999, primarily driven by decreasing levels of business
activity in North America as a result of clients focusing on Year 2000 concerns, as well as the effects of an unfavorable interest rate environment and reduced client merger activity. Our Government market unit achieved revenues before
reimbursements of $797 million in 2000, an increase of 3% over 1999. The 2000 increase was lower than in 1999, primarily as a result of government clients postponing large implementation projects until Year 2000 concerns were resolved. Our Products
market unit achieved revenues before reimbursements of $1,891 million in 2000, an increase of 14% over 1999, primarily driven by growth in North America from the Retail and Transportation &amp; Travel Services industry groups, as well as additional
growth in the Retail industry group in Europe. Our Resources market unit achieved revenues before reimbursements of $1,661 million in 2000, a decrease of 8% from 1999, primarily as the result of delayed merger activity as several proposed mergers
were delayed by regulatory concerns, and the completion of a number of large enterprise resource planning implementation projects before Year 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B><I>Operating Expenses </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating expenses in 2000 were $9,454 million, an increase of $406 million, or 4%, over 1999 and remained constant as a percentage of revenues at 82% in 1999 and 2000. In
anticipation of slower growth, we formed a special task force in the second half of 1999 to identify cost drivers, raise cost consciousness and reduce non-payroll cost structures, the results of which were reflected in cost savings during 2000. In
2000, we began a training initiative that focused on building electronic commerce skills and knowledge quickly. The advent of electronic commerce also facilitated a move from traditional classroom training toward Web-enabled distributed training
that is designed to deliver the same or better quality training in fewer hours at lower cost. We expect this move toward Web-enabled and other distributed training to continue. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Cost of Services </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services was $7,274 million in 2000, an increase of $288 million, or 4%, over 1999 and remained constant as a percentage of revenues at 63% in 1999 and 2000. Cost of
services before reimbursable expenses was $5,486 million in 2000, an increase of $30 million, or 1%, over 1999 and a decrease as a percentage of revenues before reimbursements from 57% in 1999 to 56% in 2000. We were able to maintain overall cost of
services as a percentage of revenues and revenues before reimbursements at relatively constant levels through periods of slow growth in the first half of 2000, followed by periods of accelerated growth in the second half of 2000. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>Sales and Marketing </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing expense was $883 million in 2000, an increase of $93 million, or 12%, over 1999 and an increase as a percentage of revenues from 7% in 1999 to 8% in 2000. The
increase was primarily related to our employees spending larger portions of their time on business development and market development activities coupled with an increase in advertising to communicate our electronic commerce capabilities to existing
and potential clients. The increased business development and market development activities were directed toward increasing demand for our services and solutions after the Year 2000-related slowdown. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
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<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><I>General and Administrative Costs </I></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs were $1,297 million in 2000, an increase of $26 million, or 2%, from 1999 and a decrease as a percentage of revenues from
12% in 1999 to 11% in 2000. As signs of slowing demand became apparent in the first half of 2000, we launched initiatives to better manage our
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">30 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
general and administrative costs, including controlling facilities, services, and support costs. This reduction as a percentage of revenues was due in part to the elimination of temporary
duplicate costs incurred in 1999 associated with the transition to us of internal support systems and other functions previously shared with Andersen Worldwide. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Operating Income </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating income was $2,086 million in 2000, an increase of $54 million, or 3%, over 1999 and remained constant as a percentage of revenues at 18% in 1999 and 2000. Operating
income remained constant as a percentage of revenues before reimbursements at 21% in 1999 and 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Gain on Investments
</I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gain on investments totaled $573 million for 2000,
compared to a gain of $93 million in 1999. In 2000, $569 million of gain on investments was related to the sale of a portion of our investment in a marketable security purchased in 1995, compared to $93 million in 1999. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Interest Income </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest income was $67 million in 2000, an increase of $7 million, or 12%, over 1999. The increase in interest income in 2000 resulted primarily from an increase in our cash
balance, which was generated by the sale of a portion of our investment in a marketable security purchased in 1995. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B><I>Other Income (Expense) </I></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other income was $51
million in 2000, an increase of $56 million over 1999. This increase was primarily attributable to the recognition of income from vesting of options for services by our representatives on boards of directors of those companies in which we invest,
coupled with income resulting from foreign exchange translations. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Equity in Losses of Affiliates </I></B></FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in losses of affiliates was a loss of $46 million in 2000 compared to a
loss of $6 million in 1999. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Provision for Taxes </I></B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes were $243 million in 2000, an increase of $120 million over 1999. This increase was due to
increased taxable income in some of our entities that were subject to entity-level tax. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Quarterly Pro Forma Results of
Operations </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following tables present unaudited quarterly
financial information for each of our last four fiscal quarters on a pro forma basis, as if the transition to a corporate structure had occurred on September 1, 1999. Adjustments include partner compensation and interest on retirement accounts, the
elimination of one-time items related to rebranding and reorganization, the elimination of one-time grants of restricted share units, the tax effect of these pro forma adjustments and an estimated corporate tax expense, the cumulative effect of
accounting change for the adoption of SFAS 133, and a consistent application of the minority interest percentage as of August 31, 2001 across all quarters. We believe the quarterly information contains all adjustments necessary to fairly present
this information in a corporate form, excluding one-time items. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">31 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a professional services
organization, we anticipate and respond to demand from our clients. Accordingly, we have limited control over the timing and circumstances under which our services are provided. Typically, we show slight increases in our first quarter revenues as a
result of billing rate increases and the addition of new hires. We typically experience minor declines in revenues for the second and fourth quarters because of an increase in vacation and holiday hours in those quarters. For these and other
reasons, we can experience variability in our operating results from quarter to quarter. The operating results for any quarter are not necessarily indicative of the results for any future period. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="39" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Three months ended </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <HR NOSHADE WIDTH="3"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>November 30, <BR>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of <BR>Revenue </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>February 28, <BR>2001 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of <BR>Revenue </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>May 31, <BR>2001 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of <BR>Revenue </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>August 31, <BR>2001 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of <BR>Revenue </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="39" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in millions, except per share and percentage data) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues before <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reimbursements </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,831 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">87</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,882 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">85</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,953 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">84</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,778 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">87</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">407 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">502 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">566 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">16 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">429 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,238 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,384 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,519 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,207 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">100 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating expenses: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services before
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reimbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,711 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">52 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,792 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">53 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,732 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">49 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,690 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">53 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">imbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">407 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">502 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">15 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">566 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">16 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">429 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="1">st of services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,118 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">65 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,294 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">68 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,298 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">65 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,119 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">66 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Sal</FONT><FONT FACE="Times New Roman" SIZE="1">es and marketing </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">327 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">10 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">345 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">10 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">389 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">446 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">14 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ge</FONT><FONT FACE="Times New Roman" SIZE="1">neral and administrative <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;costs </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">405 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">392 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">378 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">385 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al operating expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,850 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">88 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,031 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">90 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,065 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">87 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,950 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">92 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">388 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">353 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">10 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">454 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">257 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">8 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ga</FONT><FONT FACE="Times New Roman" SIZE="1">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">219 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(30</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(9</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(73</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(3</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">23 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">20 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">17 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">20 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(10</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(11</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(21</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(17</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er income (expense) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">17 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(3</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(4</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Eq</FONT><FONT FACE="Times New Roman" SIZE="1">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(20</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(21</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(11</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(9</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">n/m </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">607 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">19 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">328 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">10 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">427 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">12 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">174 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Pro</FONT><FONT FACE="Times New Roman" SIZE="1">vision for taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">245 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">8 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">129 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">171 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">69 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome before minority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">362 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">199 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">256 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">7 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">105 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Mi</FONT><FONT FACE="Times New Roman" SIZE="1">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(214</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(6</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(118</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(4</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(151</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(4</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(62</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(2</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;148 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;81 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;105 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ea</FONT><FONT FACE="Times New Roman" SIZE="1">rnings per share&#151;basic <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and diluted(1)
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;0.36 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;0.20 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;0.25 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;0.10 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
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<TR>
<TD WIDTH="013" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(1)</FONT></DIV></TD>
<TD WIDTH="006" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="1">Excluding quarterly net gains on investments and the related tax effect, pro forma diluted earnings per share would have been $0.23, $0.20, $0.25, and $0.10 for the first
through fourth quarters, respectively. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following adjustments were made for the first through fourth quarters in millions, respectively, to reflect our last four fiscal quarters on a pro forma basis: include partner compensation ($481, $329, $249, $0), include interest on retirement
liabilities ($5, $5, $5, $0), eliminate one-time reorganization and rebranding costs ($30, $159, $588, $71), eliminate one-time restricted share unit-based compensation ($0, $0, $0, $967), include tax effect of the pro forma adjustments ($192, $46,
($114), ($13)), eliminate the cumulative effect of the accounting change (($188), $0, $0, $0), and minority interest adjustments of (($214), ($118), ($151), ($639)). </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Liquidity and Capital Resources </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have historically relied on cash flow from operations, partner capital contributions and bank credit facilities to satisfy our liquidity and capital requirements. However, each
year a portion of the
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">32 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
partner distributions were made on a deferred basis, which significantly strengthened our working capital and limited our external borrowings. Following our transition to a corporate structure as
of May 31, 2001, our liquidity needs on a short-term and long-term basis will be satisfied by cash flows from operations, debt capacity under existing and/or new credit facilities, the net proceeds of the initial public offering and increased
financial flexibility that has resulted from our transition to a corporate structure. In the future, we may need to raise additional funds through public or private debt or equity financings in order to: </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">take advantage of opportunities, including more rapid expansion; </FONT></DIV> </TD></TR></TABLE>
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<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">acquire complementary businesses or technologies; </FONT></DIV> </TD></TR></TABLE>
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<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">develop new services and solutions; or </FONT></DIV> </TD></TR></TABLE>
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<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">respond to competitive pressures. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our balance of cash and cash equivalents was $1,880 million at August 31, 2001 and $1,271 million at August 31, 2000, an increase of $609 million, or 48%. The increase is largely
attributable to proceeds from the issuance of common shares, earnings and the sale of marketable securities, which were partially offset by distributions to partners, return of capital to partners and purchases of equity investments. </FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash provided by operating activities was $2,281 million in 2001, an
increase of $150 million from 2000. Net cash used by investing activities was $411 million in 2001, an increase of $518 million from 2000, as proceeds from the sale of investments of $428 million were offset by purchases of new investments and by
capital expenditures. Net cash used by financing activities was $1,167 million in 2001, a decrease of $867 million from 2000. This included net proceeds of $1,791 million from the initial public offering and sale of the Accenture Ltd Class A common
shares in the fourth quarter of 2001, offset by earnings distributions to partners of $2,282 million, repayment of partners&#146; capital totaling $524 million, and a payment of $314 million to Andersen Worldwide and Arthur Andersen of amounts due
related to the final resolution of the arbitration. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash
provided by operating activities was $2,131 million for 2000, a decrease of $63 million from 1999. Net cash provided by investing activities was $107 million for 2000, an increase of $337 million over 1999 as proceeds from the sales of investments
of $576 million were partially offset by purchases of new investments and by capital expenditures. Net cash used in financing activities was $2,034 million for 2000, an increase of $464 million over 1999 due primarily to an increase in partner
distributions and cash transfers into an escrow account pending final resolution of the arbitration. Until August 7, 2000, the date the arbitration award became effective, Andersen Worldwide, as agent for the Accenture and Arthur Andersen member
firms, facilitated the cost-sharing provisions of various member firm agreements between the individual Accenture and Arthur Andersen member firms. Amounts due to Andersen Worldwide under these member firm agreements were $280 million and $314
million in 1999 and 2000, respectively. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The balance of
partners&#146; paid-in capital was $352 million at August 31, 1999, $403 million at August 31, 2000, and $0 at August 31, 2001. All partners&#146; paid-in capital was returned to partners as of May 31, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since we have historically deferred the distribution of a portion of our partners&#146; current year
earnings into the subsequent fiscal year, these earnings have been available for a period of time to meet liquidity and working capital requirements. These distributable earnings, temporarily retained and distributed in the subsequent fiscal year,
totaled $896 million, $1,130 million and $819 million at August 31, 1999, 2000 and 2001, respectively. At May 31, 2001, we reclassified the final distributable earnings from the capital accounts to current liabilities. We expect to distribute to our
partners the remaining pre-incorporation earnings undistributed as of August 31, 2001 in one or more installments by December 31, 2001. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">33 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 31, 1998, we entered
into a $450 million unsecured multicurrency revolving credit facility with a syndicate of banks led by Morgan Guaranty Trust Company of New York for general working capital purposes. The syndicated facility, available through August 31, 2003,
provides committed financing and/or letters of credit in the Group of Seven currencies and bid option financing in a number of other currencies. Committed financing is provided at the prime rate or at the London Interbank Offered Rate plus a spread,
which varies according to a pricing grid, and is subject to annual commitment fees. At August 31, 2001, we had no borrowings and $19 million in letters of credit outstanding under the syndicated facility. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our syndicated facility requires us to (1) limit liens placed on our assets to (a) liens incurred in the
ordinary course of business (subject to certain limitations) and (b) other liens securing aggregate amounts not in excess of 30% of our total assets and (2) maintain a maximum debt to cash flow ratio of one to one. We are in compliance with the
terms of this facility. We have amended the syndicated facility and our other credit facilities in connection with our transition to a corporate structure to maintain our existing credit capacity. As a corporation, we expect to have greater access
to debt capital markets and may replace or supplement current credit capacity with other sources of debt financing. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, on June 22, 2001 we entered into a $420 million unsecured 364-day revolving credit facility with a syndicate of banks led by Bank of America, N.A. for general working
capital, capital expenditures and other business purposes. The terms of the Bank of America facility are substantially similar to the terms of the Morgan Guaranty facility. At August 31, 2001, we had no borrowings outstanding under the facility.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We also maintain four separate bilateral, uncommitted, unsecured
multicurrency revolving credit facilities. As of August 31, 2001, these facilities provided for up to $369 million of local currency financing in countries that cannot readily access our syndicated facilities. We also maintain local guaranteed and
non-guaranteed lines of credit. As of August 31, 2001, amounts available under these facilities totaled $259 million. At August 31, 2001, we had $188 million outstanding under these various facilities. Interest rate terms on the bilateral revolving
facilities and local lines of credit are at market rates prevailing in the relevant local markets. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture LLP, our principal United States subsidiary, was also the obligor under a collateral trust note in the principal amount of $18 million, which financed our Northbrook,
Illinois, technology campus. The principal amount was payable in varying annual installments through 2007 and was secured by a guarantee from Andersen Worldwide. We prepaid this obligation on May 31, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, we were co-obligors with Arthur Andersen on term debt obligations of approximately $109
million consisting of $75 million of unsecured debt due before the end of May 2002 and a $34 million collateral trust note, secured by Arthur Andersen&#146;s training center in St. Charles, Illinois, due in installments through 2011. Arthur Andersen
eliminated us as a co-obligor on the $75 million of unsecured debt as of May 31, 2001, and they prepaid the $34 million collateral trust note on August 1, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 1999, 2000 and 2001, we incurred $305 million, $315 million and $378 million in capital expenditures, respectively, primarily for
technology assets, furniture and equipment and leasehold improvements to support our operations. During November 1999, we formed Accenture Technology Ventures to select, structure and manage a portfolio of equity investments. Accenture has made
equity investments of $18 million, $153 million and $326 million during 1999, 2000 and 2001, respectively. As of August 31, 2001, we had commitments for investments of $66 million. We also received $111 million and $118 million in 2000 and 2001,
respectively, in equity from our clients as compensation for current and future services. Amounts ultimately realized from these equity securities may be higher or lower than amounts recorded on the measurement dates. At August 31, 2001, we have
authorization to repurchase up to $150 million of our Class A common shares. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">34 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In limited circumstances, we agree
to extend financing to clients. The terms vary by engagement, but generally we contractually link payment for services to the achievement of specified performance milestones. We finance these client obligations primarily with existing working
capital and bank financing in the country of origin. As of August 31, 1999, 2000 and 2001, $232 million, $223 million and $182 million were outstanding for 16, 14 and 17 clients, respectively. These outstanding amounts are included in unbilled
services and other non-current assets on our historical balance sheets. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM
7A.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Foreign
Currency Risk </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are exposed to foreign currency risk in the
ordinary course of business. We hedge cash flow exposures for our major countries using a combination of forward and option contracts. These instruments are generally short-term in nature, with typical maturities of less than one year. From time to
time, we enter into forward or option contracts of a long-term nature. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of specific risk analysis, we use sensitivity analysis to determine the effects that market risk exposures may have on the fair value of our hedge portfolio. The
foreign currency exchange risk is computed based on the market value of future cash flows as affected by the changes in the rates attributable to the market risk being measured. The sensitivity analysis represents the hypothetical changes in value
of the hedge position and does not reflect the opposite gain or loss on the underlying transaction. As of August 31, 2000, a 10% decrease in the levels of foreign currency exchange rates against the U.S. dollar with all other variables held constant
would result in an increase in the fair value of our financial instruments of $6 million, while a 10% increase in the levels of foreign currency exchange rates against the U.S. dollar would have almost no effect on the fair value of our financial
instruments due to the fact that our long and short forward positions almost completely offset each other. As of August 31, 2001, a 10% decrease in the levels of foreign currency exchange rates against the U.S. dollar with all other variables held
constant would result in a decrease in the fair value of our financial instruments of $4 million, while a 10% increase in the levels of foreign currency exchange rates against the U.S. dollar would result in an increase in the fair value of our
financial instruments of $4 million. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Interest Rate Risk </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the last three years, the majority of our debt obligations have been short-term in nature and the
associated interest obligations have floated relative to major interest rate benchmarks, such as the London Interbank Offered Rate. While we have not entered into any derivative contracts to hedge interest rate risks during this period, we may do so
in the future. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The interest rate risk associated with our
borrowing and investing activities at August 31, 2001 is not material in relation to our consolidated financial position, results of operations or cash flows. We have not used derivative financial instruments to alter the interest rate
characteristics of our investment holdings or debt instruments. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Equity Price Risk </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have marketable equity securities that are subject to market price volatility. Marketable equity
securities include common stock, warrants and options. Our investment portfolio includes warrants and options in both publicly traded and privately held companies. Warrants in public companies and those that can be net share settled in private
companies are deemed derivative financial instruments and are recorded on the Consolidated Balance Sheet at fair value. The privately held investments are inherently
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">35 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
risky because the markets for the technologies or products they develop are less established than those of most publicly traded companies and we may be unable to liquidate our investments if
desired. Beginning September 1, 2000, warrants are deemed derivative financial instruments by SFAS 133. As such, they are recorded on the balance sheet at fair value with unrealized gains or losses recorded on the income statement. As of August 31,
2001, we have not entered into any derivative contracts to hedge the risks associated with the portfolio of equity investments. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following analysis presents the hypothetical change in the fair value of our marketable equity securities at August 31, 2000 and 2001, assuming the same hypothetical price
fluctuations of plus or minus 10%, 20% and 30%. </FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Valuation of investments <BR>assuming indicated decrease </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>August 31, <BR>2000 fair <BR>value </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Valuation of investments <BR>assuming indicated increase </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>-30% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>-20% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>-10% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>+10% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>+20% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>+30% </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="15" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in thousands) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ma</FONT><FONT FACE="Times New Roman" SIZE="1">rketable Equity Securities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$528,016 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$603,446 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$678,877 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$754,308 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$829,739 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$905,170 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$980,600 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Valuation of investments <BR>assuming indicated decrease </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>August 31, <BR>2001 fair <BR>value </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Valuation of investments <BR>assuming indicated increase </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>-30% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>-20% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>-10% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>+10% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>+20% </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>+30% </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="15" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(in thousands) </B></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ma</FONT><FONT FACE="Times New Roman" SIZE="1">rketable Equity Securities and Warrants <BR>&nbsp;&nbsp;&nbsp;&nbsp;Deemed Derivatives by SFAS 133 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;60,618 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;69,278 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;77,937 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;86,597 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;95,257 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$103,916 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$112,576 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 8.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>FINANCIAL STATEMENTS AND
SUPPLEMENTARY DATA </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See the index included on page F-1, Index
to Combined and Consolidated Financial Statements. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="011%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 9.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>C</B></FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B>HANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the request of the Audit Committee of the Board of Directors of Accenture Ltd, PricewaterhouseCoopers LLP (&#147;PwC&#148;) has
resigned as our independent accountants effective as of November 27, 2001. Our request for PwC&#146;s resignation was not based on concerns as to the quality of PwC&#146;s work or on any disagreements with PwC. It was based upon the continuing
competitive situation between PwC&#146;s consulting practice and us, which we had expected to be eliminated some time ago. We have engaged KPMG LLP as our independent accountants as of November 27, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The reports of PwC on the financial statements for the past two fiscal years contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with its audits for the two most recent fiscal years and through November 27, 2001 there were no: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) disagreements between us and PwC on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which disagreements, if not resolved to the satisfaction of PwC, would have caused them to make reference to the subject matter of the disagreement or disagreements in their reports on the
financial statements for such years; or </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) reportable events involving PwC that would have required disclosure under Item 304(a)(1)(v) of
Regulation S-K. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have requested that PwC
furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated November 29, 2001, is filed as Exhibit 16.1 to this Form 10-K. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">36 </FONT></DIV>

   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>PART III </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>ITEM 10.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>Directors and Executive Officers </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following
table presents information regarding the directors and executive officers of Accenture Ltd. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Name </B></FONT></DIV> <HR NOSHADE WIDTH="44" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Age </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Years with <BR>Accenture </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Position </B></FONT></DIV> <HR NOSHADE WIDTH="62"></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Joe</FONT><FONT FACE="Times New Roman" SIZE="2"> W. Forehand </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">53 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">28 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Chief Executive Officer and Chairman of the <BR>Board of Directors </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ste</FONT><FONT FACE="Times New Roman" SIZE="2">phan A. James </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">54 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">33 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Chief Operating Officer and Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ste</FONT><FONT FACE="Times New Roman" SIZE="2">ven A. Ballmer </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">45 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Din</FONT><FONT FACE="Times New Roman" SIZE="2">a Dublon </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">48 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ka</FONT><FONT FACE="Times New Roman" SIZE="2">rl-Heinz Fl&ouml;ther </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">48 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">22 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Financial Services <BR>Global Market Unit and Director </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Joe</FONT><FONT FACE="Times New Roman" SIZE="2">l P. Friedman </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">53 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">29 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Wi</FONT><FONT FACE="Times New Roman" SIZE="2">lliam D. Green </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">47 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">23 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Communications &amp; <BR>High Tech Global Market Unit and Director </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ro</FONT><FONT FACE="Times New Roman" SIZE="2">bert I. Lipp </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">63 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Bly</FONT><FONT FACE="Times New Roman" SIZE="2">the J. McGarvie </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">44 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">rk Moody-Stuart </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">61 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">sakatsu Mori </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">54 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">32 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Die</FONT><FONT FACE="Times New Roman" SIZE="2">go Visconti </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">51 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">25 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Wu</FONT><FONT FACE="Times New Roman" SIZE="2">lf von Schimmelmann </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">54 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Director </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Jac</FONT><FONT FACE="Times New Roman" SIZE="2">kson L. Wilson, Jr. </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">54 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">26 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Corporate Development Officer, Managing <BR>General Partner&#151;Accenture Technology <BR>Ventures and Director </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Arn</FONT><FONT FACE="Times New Roman" SIZE="2">aud Andr&eacute; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">46 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">22 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;People Matters </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">R. </FONT><FONT FACE="Times New Roman" SIZE="2">Timothy S. Breene </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">52 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Global Service Lines </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pam</FONT><FONT FACE="Times New Roman" SIZE="2">ela J. Craig </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">44 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">22 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Global Business <BR>Operations </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Gre</FONT><FONT FACE="Times New Roman" SIZE="2">gg G. Hartemayer </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">48 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">25 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Products Global Market <BR>Unit </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Da</FONT><FONT FACE="Times New Roman" SIZE="2">vid R. Hunter </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">50 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">28 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Government Global <BR>Market Unit </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Jos</FONT><FONT FACE="Times New Roman" SIZE="2">e Luis Manzanares </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">48 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">26 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Geographic Services </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Mi</FONT><FONT FACE="Times New Roman" SIZE="2">chael G. McGrath </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">55 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">28 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Capital Risk Officer </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Do</FONT><FONT FACE="Times New Roman" SIZE="2">uglas G. Scrivner </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">50 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">21 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">General Counsel and Secretary </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">ry A. Tolan </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="3%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">41 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">19 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Managing Partner&#151;Resources Global <BR>Market Unit </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ha</FONT><FONT FACE="Times New Roman" SIZE="2">rry L. You </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">42 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="42%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Chief Financial Officer </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joe W. Forehand
</B>has been Chairman of the Board of Directors since February 2001 and has been our Chief Executive Officer since November 1999. He currently serves as Chairman of our Management Committee, our Executive Committee and our Global Leadership Council.
From June 1998 to November <B>
 </B></FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">37 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
1999, Mr. Forehand was responsible for our Communications &amp; High Tech global market unit. From September 1997 to June 1998, he was responsible for our Products global market unit. From
September 1994 to September 1997, Mr. Forehand was responsible for our Products group in the Americas. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stephan A. James</B> has been a Director since February 2001 and our Chief Operating Officer since July 2000. From November 1999 to June 2000, he was responsible for our
Resources global market unit. From September 1996 to October 1999, Mr. James was responsible for our Financial Services global market unit. From September 1994 to August 1996, he was responsible for our Financial Services group in the Americas.<B>
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Steven A. Ballmer</B> has been a Director since October
2001. He is chief executive officer and a director of Microsoft Corp., the world&#146;s leading manufacturer of software for personal and business computing. Since joining Microsoft in 1980, Mr. Ballmer has headed several Microsoft divisions,
including operations, operating systems development, and sales and support. He was promoted to president in July 1998 and was named CEO in January 2000, assuming full management responsibility for the company. Mr. Ballmer serves on the Nominating
Committee of the Board of Directors. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dina Dublon</B> has
been a Director since October 2001. She is executive vice president and chief financial officer of J.P. Morgan Chase &amp; Co., a leading global financial services firm created by the merger of Chase Manhattan and J.P. Morgan &amp; Co. Ms. Dublon is
also a director and member of the compensation committee of the board of directors of The Hartford Financial Services Group, Inc. She spent most of her professional career with the company and its predecessor merging firms, starting as a trader.
Prior to being named CFO, she held numerous other positions, including senior vice president and corporate treasurer; managing director of the Financial Institutions Division; and senior vice president of corporate finance. Ms. Dublon serves on the
Compensation Committee of the Board of Directors.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Karl-Heinz Fl&ouml;ther</B> has been a Director since June 2001 and our Managing Partner&#151;Financial Services Global Market Unit since December 1999. From June 1998 to
February 2000, he was the Country Managing Partner of our Germany practice. From September 1997 to December 1999, he was responsible for our banking practice in continental Europe. From September 1996 to August 1997, Mr. Fl&ocirc;ther was
responsible for our practice services in Western Europe.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joel P. Friedman </B>has been a Director since June 2001. He has been Managing General Partner&#151;Accenture Technology Ventures, Americas since May 2001. Mr. Friedman
currently serves as a director on the board of Calico Commerce Inc., a publicly-traded Accenture Technology Ventures portfolio company. From 1997 to 2000, he was responsible for our Banking industry group globally. Mr. Friedman serves on the
Nominating Committee of the Board of Directors.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William
D. Green </B>has been a Director since June 2001 and our Managing Partner&#151;Communications &amp; High Tech Global Market Unit since December 1999 and the Country Managing Director of our United States practice since August 2000. From September
1997 to December 1999, Mr. Green was responsible for our Resources global market unit. From September 1996 to September 1997, he was responsible for our manufacturing group in the Americas. Mr. Green serves on the Compensation Committee of the Board
of Directors. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert I. Lipp </B>has been a Director
since October 2001. He is former chairman of Travelers Property Casualty, a unit of Citigroup, Inc., and is currently a director of Citigroup, a leading global financial services company. He also recently stepped down as Vice Chairman and Member of
the Office of the Chairman of Citigroup and as CEO of Citigroup&#146;s Global Consumer Business. He joined Travelers Group in 1986 and held a number of senior positions there, including the CEO and chairman title from <B>
 </B></FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">38 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
1993 to 2000. From 1991 to 1993 he served as CEO and chairman of CitiFinancial Credit Company. Mr. Lipp serves on the Audit Committee of the Board of Directors and as Lead Outside Director.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Blythe J. McGarvie </B>has been a Director since October 2001.
She is executive vice president and chief financial officer of BIC Group, one of the world&#146;s leading manufacturers of writing instruments, correction fluids, disposable lighters and shavers. The company also manufactures sailboards. Prior to
joining BIC, she was senior vice president and CFO of Hannaford Bros. Co., a supermarkets operator. She has also held senior financial positions at Sara Lee Corp., Kraft General Foods and PepsiCo. Ms. McGarvie serves as the Chair of the Audit
Committee of the Board of Directors.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mark Moody-Stuart
</B>has been a Director since October 2001. He is former chairman of The Shell Transport and Trading Company and chairman of the Committee of Managing Directors of the Royal Dutch/Shell Group of Companies. He was managing director of Shell Transport
and a managing director of Royal Dutch/Shell Group, the world&#146;s second-largest oil and gas enterprise, from 1991 to 2001. Mr. Moody-Stuart is a director of HSBC Holdings PLC and of Shell Transport &amp; Trading PLC. Mr. Moody-Stuart serves as
the Chairman of the Compensation Committee and on the Nominating Committee of the Board of Directors. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Masakatsu Mori </B>has been a Director since June 2001. He has been the Country Managing Director of our Japan practice since 1989. He is also the Managing Partner of the Japan
operating unit. Mr. Mori serves on the Nominating Committee of the Board of Directors.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Diego Visconti </B>has been a Director since June 2001. He has been the Country Managing Director of our Italy practice since 1997. He has also been responsible for our
Communications &amp; High Tech operating unit in Europe and Latin America since 1995. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Wulf von Schimmelmann</B> has been a Director since October 2001. He is chief executive officer of Postbank, Germany&#146;s largest independent retail bank and among the largest
commercial banks in the German market. He is also a member of the board of directors of Deutsche Post World Net Group. Mr. von Schimmelmann serves as the Chairman of the Nominating Committee and on the Audit Committee of the Board of Directors.
<B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jackson L. Wilson, Jr.</B> has been a Director since
February 2001 and the Managing General Partner&#151;Accenture Technology Ventures, our venture capital business, since November 1999 and our Corporate Development Officer since February 2001. From June 1997 to November 1999, he was responsible for
our global market units. From June 1995 to June 1997, Mr. Wilson was responsible for industry markets strategies and market and technology solutions. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Arnaud Andr&eacute; </B>has been our Managing Partner&#151;People Matters since September 2000. From September 1997 to August 2000, he was responsible for
the development of our health services market in continental Europe. Prior to August 1997, Mr. Andr&eacute; led our change management competency in France and the Benelux countries. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;R. Timothy S. Breene </B>has been our Managing Partner&#151;Global Service Lines since August 2000.
From December 1999 to August 2000, he was responsible for our capabilities development organization. From May 1998 to January 2000, Mr. Breene was responsible for our strategic services practice worldwide. From October 1997 to May 1998, he was
responsible for our strategic services practice in our Products global market unit. From June 1995 to October 1997, Mr. Breene was a client partner.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pamela J. Craig </B>has been our Managing Partner&#151;Global Business Operations since June 2001. From February 2000 to June 2001, she was responsible
for our Media &amp; Entertainment industry group globally and was also a General Partner in Accenture Technology Ventures Japan. From August 1998 to<B>
 </B></FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">39 </FONT></DIV>

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 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
November 2000, Ms. Craig was responsible for our Media &amp; Entertainment global operating unit. From 1996 to August 1998, she was responsible for our Media &amp; Entertainment group in North
America. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gregg G. Hartemayer </B>has been our Managing
Partner&#151;Products Global Market Unit since July 1998. From September 1997 to July 1998, Mr. Hartemayer was responsible for the consumer industry group within our Products global market unit. He currently serves as a director on the board of
Click Commerce Inc., a publicly-traded Accenture Technology Ventures portfolio company. From May 1996 to September 1997, he was responsible for the consumer industry group for the Americas. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David R. Hunter </B>has been our Managing Partner&#151;Government Global Market Unit since September
1997 and was responsible for our Government industry group from 1994 to 1997.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jose Luis Manzanares</B> has been our Managing Partner&#151;Geographic Services since December 1999. From September 1997 to December 1999, he was responsible for
competency-related operations across Europe, the Middle East, Africa and India. From 1990 to 1997, Mr. Manzanares was the chief executive officer of Coritel, S.A., an information technology services company and wholly-owned subsidiary of Accenture.
<B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Michael G. McGrath </B>has been our Capital Risk Officer
since November 2001. He was our Treasurer from June 2001 to November 2001. From September 1997 to June 2001, Mr. McGrath was our Chief Financial Officer. From 1992 to 1997, he was responsible for quality and practice methodologies.<B>
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Douglas G. Scrivner </B>has been our General Counsel and
Secretary since January 1996. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mary A. Tolan </B>has been
our Managing Partner&#151;Resources Global Market Unit since August 2000. From December 1999 to August 2000, she was responsible for our strategy. From August 1998 to December 1999, Ms. Tolan was responsible for our Retail industry group globally.
From April 1996 to August 1998, she was responsible for our Retail industry group in North America.<B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Harry L. You </B>has been our Chief Financial Officer since June 2001. From March 1996 to June 2001, he was a Principal in the General Industrial Group and then a Managing
Director at Morgan Stanley, responsible for the Computer and Business Services Group in the Investment Banking Division. <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>Section 16(a) Beneficial Ownership Reporting Compliance </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the federal securities laws, our directors, executive officers and 10% shareholders are required within a prescribed period of time to report to the Securities and Exchange
Commission transactions and holdings in Accenture Ltd&#146;s Class A common shares and Class X common shares. Based solely on a review of the copies of such forms received by us and on written representations from certain reporting persons that no
annual corrective filings were required for those persons, we believe that during fiscal year 2001 all these filing requirements were timely satisfied. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">40 </FONT></DIV>

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 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 11.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>EXECUTIVE
COMPENSATION</B><B><I></I></B><B> </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Summary Compensation Table </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth, for fiscal 2000 and 2001, the compensation for such periods for our
chief executive officer and for each of our four most highly compensated executive officers, other than the chief executive officer, serving as executive officers at the end of fiscal 2001. These five persons are referred to, collectively, as the
&#147;Named Executive Officers.&#148; </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="9" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Annual Compensation </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="11" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Long-Term </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Compensation Awards </B></FONT></DIV> <HR
NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Salary(1) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>($) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Bonus <BR>($) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Other </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Annual <BR>Compensation <BR>($)
</B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Restricted <BR>Share Unit <BR>Award(s) <BR>($) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Securities <BR>Underlying <BR>Options <BR>(#) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>All Other <BR>Compensation <BR>($) </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Joe</FONT><FONT FACE="Times New Roman" SIZE="1"> W. Forehand </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5,294,095 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer and <BR>&nbsp;&nbsp;&nbsp;&nbsp;Chairman of the Board of Directors </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2000 </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,000,000 </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Jac</FONT><FONT FACE="Times New Roman" SIZE="1">kson L. Wilson, Jr.&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,395,697 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Corporate Development Officer and <BR>&nbsp;&nbsp;&nbsp;&nbsp;Managing General Partner&#151;<BR>&nbsp;&nbsp;&nbsp;&nbsp;Accenture Technology
Ventures </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2000 </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,600,000 </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ste</FONT><FONT FACE="Times New Roman" SIZE="1">phan A. James </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,476,101 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Chief Operating Officer </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,200,000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Mi</FONT><FONT FACE="Times New Roman" SIZE="1">chael G. McGrath </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,309,092 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Capital Risk Officer </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,900,000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Wi</FONT><FONT FACE="Times New Roman" SIZE="1">lliam D. Green </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,317,096 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Managing Partner&#151;Communications <BR>&nbsp;&nbsp;&nbsp;&nbsp;&amp; High Tech Global Market Unit </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2000 </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,500,000 </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> <DIV><FONT SIZE=1><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Amounts in the table with respect to periods prior to the consummation of Accenture&#146;s transition to a corporate structure on May 31, 2001 consist of distributions of
partnership income, including realized gains on investments and return on capital at risk. These amounts are not comparable to executive compensation in the customary sense. With respect to the period subsequent to May 31, 2001, amounts in this
table reflect the salary actually paid to the Named Executive Officers with respect to the period subsequent to May 31, 2001. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>Compensation Committee Interlocks and Insider Participation </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The board of directors of Accenture Ltd did not have a compensation committee during fiscal 2001. In fiscal 2001, our partners&#146; compensation, including the compensation of our
executive officers, was determined based on the &#147;unit&#148; level of the individual partner. &#147;Units&#148; is an internal term we have used historically to quantify the relative level of participation our individual partners had in our
income. At the beginning of fiscal 2001, a partners&#146; income committee, consisting of our chief executive officer and 54 partners he appointed, reviewed evaluations and recommendations concerning the performance of partners and determined
relative levels of income participation, or unit allocation. Based on its review, the committee prepared a partners&#146; income plan, which was then submitted to the partners for their approval. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Compensation of Outside Directors </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each director who is not an employee of Accenture Ltd or its subsidiaries receives an annual retainer of $50,000, which may be deferred in whole or in part, through receipt of
fully-vested restricted share units; an initial grant of an option to purchase 25,000 Class A common shares upon election to the
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">41 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
board of directors; and an annual grant of an option to purchase 10,000 Class A common shares. Each grant of options will vest fully after one year (or sooner upon death, disability or
involuntary termination, or removal from the board of directors) and will generally expire after 10 years. Robert I. Lipp receives an additional annual retainer of $75,000 for his service as Lead Outside Director, and Steven A. Ballmer has elected
not to receive compensation for his service as a director. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Employment Contracts </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of our Chief Executive Officer and our four most highly compensated named executive officers has
entered into an annual employment agreement which is renewed automatically. The employment agreements provide that these executive officers will receive compensation as determined by Accenture. Pursuant to the employment agreements, each of the
executive officers have also entered into a non-competition agreement whereby each agreed that, for a specified period, he or she will not (1) associate with and engage in consulting services for any competitive enterprise or (2) solicit or assist
any other entity in soliciting any client or prospective client for the purposes of providing consulting services, perform consulting services for any client or prospective client, or interfere with or damage any relationship between us and a client
or prospective client. In addition, each of the executive officers has agreed that for the restricted period he or she will not solicit or employ any Accenture employee or any former employee who ceased working for us within an eighteen-month period
before or after the date on which the partner&#146;s employment with us or our affiliates terminated. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">42 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="013%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 12.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>S</B></FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B>ECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Security Ownership of Directors and Executive Officers </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth, as of November 15, 2001, information regarding beneficial ownership of Accenture Ltd Class A and Class X common shares held by (1) each of our
directors and executive officers named in the Summary Compensation table in this annual report and (2) all of our directors and executive officers as a group. To our knowledge, except as otherwise indicated, the persons or entities listed below have
sole voting and investment power with respect to the shares beneficially owned by them. For purposes of the table below &#147;beneficial ownership&#148; is determined in accordance with Rule 13d-3 under the Securities Exchange Act of 1934, pursuant
to which a person or group of persons is deemed to have &#147;beneficial ownership&#148; of any shares that such person has the right to acquire within 60 days after <B></B>November 15, 2001. For purposes of computing the percentage of outstanding
Accenture Ltd Class A and/or Class X common shares held by each person or group of persons named above, any shares that such person or persons has the right to acquire within 60 days after the date of this proxy statement are deemed to be
outstanding but are not deemed to be outstanding for the purpose of computing the percentage ownership of any other person. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="97%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture Ltd Class A <BR>common shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture Ltd Class X <BR>common shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Percentage of <BR>the total number of <BR>Class A and Class X <BR>common shares <BR>beneficially owned </B></FONT></DIV>
<HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Name </B></FONT></DIV> <HR NOSHADE WIDTH="43" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Dir</FONT><FONT FACE="Times New Roman" SIZE="1">ectors and named executive officers: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Joe</FONT><FONT FACE="Times New Roman" SIZE="1"> W. Forehand (1)(2) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;*</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,406,889 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">**</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">***</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ste</FONT><FONT FACE="Times New Roman" SIZE="1">phan A. James (1)(3) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,187,063 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ste</FONT><FONT FACE="Times New Roman" SIZE="1">ven A. Ballmer </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Din</FONT><FONT FACE="Times New Roman" SIZE="1">a Dublon </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ka</FONT><FONT FACE="Times New Roman" SIZE="1">rl-Heinz Fl&ouml;ther (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">926,347 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Joe</FONT><FONT FACE="Times New Roman" SIZE="1">l P. Friedman (1)(4) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">840,257 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Wi</FONT><FONT FACE="Times New Roman" SIZE="1">lliam D. Green (1)(5) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,087,985 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ro</FONT><FONT FACE="Times New Roman" SIZE="1">bert I. Lipp </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">125,000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Bly</FONT><FONT FACE="Times New Roman" SIZE="1">the J. McGarvie </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ma</FONT><FONT FACE="Times New Roman" SIZE="1">rk Moody-Stuart </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ma</FONT><FONT FACE="Times New Roman" SIZE="1">sakatsu Mori (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">892,495 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Wu</FONT><FONT FACE="Times New Roman" SIZE="1">lf von Schimmelmann </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Die</FONT><FONT FACE="Times New Roman" SIZE="1">go Visconti (1)(6) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Jac</FONT><FONT FACE="Times New Roman" SIZE="1">kson L. Wilson, Jr. (1)(7) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,187,063 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*** </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Mi</FONT><FONT FACE="Times New Roman" SIZE="1">chael G. McGrath (1)(8) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">* </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,143,097 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">All</FONT><FONT FACE="Times New Roman" SIZE="1"> directors and executive officers <BR>&nbsp;&nbsp;&nbsp;&nbsp;As a group (24 persons) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,977,842 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">*</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12,668,358 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1.</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="4">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">*</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Less than 1% of Accenture Ltd Class A common shares outstanding. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">**</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Less than 1% of Accenture Ltd Class X common shares outstanding. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">***</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Less than 1% of the total number of Accenture Ltd Class A and Class X common shares outstanding. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Excludes any common shares subject to the voting agreement referred to below that are owned by other parties to the voting agreement. While each of Joe W. Forehand, Stephan A.
James, Karl-Heinz Fl&ouml;ther, Joel P. Friedman, William D. Green, Masakatsu Mori, Diego Visconti, Jackson L. Wilson, Jr. and Michael G. McGrath is a party to the voting agreement and the Accenture Ltd common shares beneficially owned by these
persons are subject thereto, each disclaims beneficial ownership of the common shares subject to the voting agreement other than those specified above for each such person individually. See &#147;Certain Relationships and Related
Transactions&#151;Voting Agreement.&#148; </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">43 </FONT></DIV>

   <HR>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(2)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Joe W. Forehand owns 1,406,889 Class I common shares of Accenture SCA. Subject to contractual transfer restrictions, Accenture SCA is obligated, at the option of the holder, to
redeem any outstanding Accenture SCA Class I common share at any time at a redemption price per share generally equal to the market price of an Accenture Ltd Class A common share at the time of the redemption. Accenture SCA may, at its option, pay
this redemption price with cash or by delivering Accenture Ltd Class A common shares on a one-for-one basis. Each time a Class I common share is redeemed from a holder, Accenture Ltd may at its option, and intends to, redeem a Class X common share
for a redemption price equal to the par value of the Class X common share, or $.0000225. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(3)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Stephan A. James owns 1,187,063 Class I common shares of Accenture SCA. See note (2) above. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(4)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Joel P. Friedman owns 840,257 Class I common shares of Accenture SCA. See note (2) above. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(5)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">William D. Green owns 1,087,985 Class I common shares of Accenture SCA. See note (2) above. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(6)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Diego Visconti owns 945,582 Class I common shares of Accenture SCA. See note (2) above. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(7)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Jackson L. Wilson, Jr. owns 1,187,063 Class I common shares of Accenture SCA. See note (2) above. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(8)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Michael G. McGrath owns 1,143,097 Class I common shares of Accenture SCA. See note (2) above. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Beneficial Ownership of More than Five Percent </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of <B></B>November 15, 2001 the only persons known by us to be beneficial owners of more than 5% of Accenture Ltd&#146;s Class A or Class X common shares
were as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="94%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="8" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture Ltd Class A <BR>common shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="8" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture Ltd Class X <BR>common shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Percentage of <BR>the total number of <BR>Class A and Class X <BR>common shares <BR>beneficially owned </B></FONT></DIV>
<HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>% of shares <BR>beneficially <BR>owned </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Name and Address <BR>of Beneficial Owner </B></FONT></DIV> <HR NOSHADE WIDTH="143" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Par</FONT><FONT FACE="Times New Roman" SIZE="1">ties to the voting provisions of the <BR>&nbsp;&nbsp;&nbsp;&nbsp;Voting Agreement </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;c/o</FONT><FONT FACE="Times New Roman" SIZE="1"> Accenture Ltd </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ce</FONT><FONT FACE="Times New Roman" SIZE="1">dar House, 41 Cedar Avenue </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ha</FONT><FONT FACE="Times New Roman" SIZE="1">milton HM12, Bermuda (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">212,257,238 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">62.1</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">514,124,356 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">87.0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;77.9</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Sti</FONT><FONT FACE="Times New Roman" SIZE="1">chting Naritaweg I </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Na</FONT><FONT FACE="Times New Roman" SIZE="1">ritaweg 155 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;104</FONT><FONT FACE="Times New Roman" SIZE="1">3 BW Amsterdam </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Th</FONT><FONT FACE="Times New Roman" SIZE="1">e Netherlands </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">34,737,706 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;5.9</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;3.7</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Sti</FONT><FONT FACE="Times New Roman" SIZE="1">chting Naritaweg II </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Na</FONT><FONT FACE="Times New Roman" SIZE="1">ritaweg 155 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;104</FONT><FONT FACE="Times New Roman" SIZE="1">3 BW Amsterdam </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Th</FONT><FONT FACE="Times New Roman" SIZE="1">e Netherlands </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">42,299,410 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;7.2</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="5">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;4.5</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Each party to Voting Agreement disclaims beneficial ownership of the shares subject to the Voting Agreement owned by any other party to the agreement. See &#147;Certain
Relationships and Related Transactions&#151;Voting Agreement.&#148; </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Two Dutch foundations, Stichting Naritaweg I and Stichting Naritaweg II, hold Accenture Ltd Class X common shares that would otherwise have been held by some of our partners. These
foundations&#146; shares will be voted in any vote of Accenture Ltd shareholders in accordance with the preliminary vote taken by our partners, although the foundations will not participate in the preliminary vote. See &#147;Voting Agreement&#148;
under Item 13 below for a discussion of the preliminary vote. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">44 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 13.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I></I></B><B>CERTAIN RELATIONSHIPS AND RELATED
TRANSACTIONS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Reorganization and Related Transactions </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We completed a number of transactions in fiscal 2001 in order to have Accenture assume a corporate
structure. The principal reorganization transactions and related transactions are summarized below. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Our partners received shares in our global corporate structure in lieu of their interests in our local business operations. Our partners in Australia, Denmark, France, Italy,
Norway, Spain, Sweden and the United States received Accenture SCA Class I common shares in lieu of their interests in our local operations in those countries. Our partners in Canada and New Zealand received Accenture Canada Holdings Inc.
exchangeable shares in lieu of their interests in our local operations in those countries. Our partners elsewhere received Accenture Ltd Class A common shares in lieu of their interests in our local operations in the relevant countries. Most of our
partners receiving Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeable shares received a corresponding number of Accenture Ltd Class X common shares. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">In connection with our transition to a corporate structure, each partner&#146;s paid-in capital has been returned to that partner. </FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#159;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">We expect to distribute to our partners any earnings undistributed as of the date of the consummation of our transition to a corporate structure in one or more installments on
or prior to December 31, 2001. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Voting Agreement </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and each of our partners who owns Accenture Ltd&#146;s Class A or Class X common shares
have entered into a voting agreement and each other person who becomes a partner will be required to enter into the voting agreement. We refer to the parties to the voting agreement, other than Accenture Ltd, as &#147;covered persons.&#148; The
shares covered by the voting agreement generally include (1) any Accenture Ltd Class X common shares that are held by a partner, (2) any Accenture Ltd Class A common shares beneficially owned by a partner at the time in question and also as of or
prior to the initial public offering of the Accenture Ltd Class A common shares and (3) any Accenture Ltd Class A common shares if they are received from us while our employee, a partner or in connection with becoming a partner or otherwise acquired
if the acquisition is required by us. We refer to the shares covered by the voting agreement as &#147;covered shares.&#148; </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the voting agreement, prior to any vote of the shareholders of Accenture Ltd, a separate, preliminary vote of the covered shares owned by covered persons who are employees of
Accenture will be taken on each matter upon which a vote of the shareholders is proposed to be taken. Subsequently, all of these covered shares will be voted by a proxy in the vote of the shareholders of Accenture Ltd in accordance with the majority
of the votes cast in the preliminary vote. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the
foregoing, in elections of directors, all covered shares owned by covered persons who are our employees will be voted in favor of the election of those persons receiving the highest numbers of votes cast in the preliminary vote. In the case of a
vote for an amendment to Accenture Ltd&#146;s constituent documents, or with respect to an amalgamation, liquidation, dissolution, sale of all or substantially all of its property and assets or any similar transaction with respect to Accenture Ltd,
all covered shares owned by covered persons who are our employees will be voted against the proposal unless at least 66<FONT SIZE="1"><SUP>&nbsp;2</SUP></FONT><FONT SIZE="2">/</FONT><FONT SIZE="1">3</FONT><FONT FACE="Times New Roman" SIZE="2">% of
the votes in the preliminary vote are cast in favor of that proposal, in which case all of these covered shares will be voted in favor of the proposal. </FONT></FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">45 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The voting agreement will continue
in effect until the earlier of April 18, 2051 and the time it is terminated by the vote of 66<FONT SIZE="1"><SUP>&nbsp;2</SUP></FONT><FONT SIZE="2">/</FONT><FONT SIZE="1">3</FONT><FONT FACE="Times New Roman" SIZE="2">% of the outstanding votes
represented by the covered shares owned by covered persons who are our employees. </FONT></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Loan to Executive Officer
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In September 2001, Harry L. You, our Chief Financial Officer,
received a loan in the aggregate principal amount of $109,769 in connection with his initial employment. The loan bears interest at the rate of 6.5% per annum and is repayable in full in July 2002. The largest aggregate amount outstanding on the
loan since it was made is $109,855, and the aggregate amount outstanding as of November 1, 2001 was $109,166. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">46 </FONT></DIV>

   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>PART IV </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="013%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 14.&nbsp;&nbsp;&nbsp;&nbsp;E</B></FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><B>XHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K </B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;List of documents filed as part of this report: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">1.</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Financial Statements as of August 31, 2000 and August 31, 2001 and for the three years ended August 31, 2001&#151;Included in Part II of this Form 10-K: </FONT></DIV>
</TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Combined and Consolidated Balance Sheets </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="009%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Combined Income Statements Before Partner Distributions and Consolidated Income Statement </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
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<TR>
<TD WIDTH="009%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Combined Statements of Partners&#146; Capital and Comprehensive Income and Consolidated Shareholders&#146; Equity Statement </FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="009%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Combined and Consolidated Cash Flows Statements </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notes to Combined and Consolidated Financial Statements </FONT></DIV> </TD></TR></TABLE> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">2.</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Financial Statement Schedules: </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Exhibit Index: </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit <BR>Number </B></FONT></DIV> <HR NOSHADE WIDTH="58"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit </B></FONT></DIV> <HR NOSHADE WIDTH="54"></TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.1</FONT><FONT FACE="Times New Roman" SIZE="2"> </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Memorandum of Continuance of the Registrant, dated February 21, 2001 (incorporated by <BR>reference to Exhibit 3.1 to the Registrant&#146;s Registration Statement on
Form S-1/A filed on <BR>July 2, 2001 (the &#147;July 2, 2001 Form S-1/A&#148;)). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.2</FONT><FONT FACE="Times New Roman" SIZE="2"> </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Bye-laws of the Registrant (incorporated by reference to Exhibit 3.2 to the July 2, <BR>2001 Form S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">9.1</FONT><FONT FACE="Times New Roman" SIZE="2"> </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Voting Agreement, dated as of April 18, 2001, among the Registrant and the covered <BR>persons party thereto (incorporated by reference to Exhibit 9.1 to the
Registrant&#146;s Registration <BR>Statement on Form S-1 filed on April 19, 2001 (the &#147;April 19, 2001 Form S-1&#148;)). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Partner Matters Agreement, dated as of April 18, 2001, among the Registrant and the <BR>partners party thereto (incorporated by reference to Exhibit 10.1 to
the April 19, 2001 Form S-1). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Non-Competition Agreement, dated as of April 18, 2001, among the Registrant and <BR>certain employees (incorporated by reference to Exhibit 10.2 to the April
19, 2001 Form S-1). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">3 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">2001 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registrant&#146;s <BR>Registration Statement on Form S-1/A filed on June 8, 2001 (the
&#147;June 8, 2001 S-1/A&#148;)). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">2001 Employee Share Purchase Plan (incorporated by reference to Exhibit 10.4 to the June 8, <BR>2001 S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="4%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Articles of Association of Accenture SCA (filed herewith). </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">47 </FONT></DIV>

   <HR>
 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">



<TR>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit <BR>Number </B></FONT></DIV> <HR NOSHADE WIDTH="60"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit </B></FONT></DIV> <HR NOSHADE WIDTH="52"></TD> </TR>

<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Accenture SCA Transfer Rights Agreement, dated as of April 18, 2001, among <BR>Accenture SCA and the covered persons party thereto (incorporated by reference
to Exhibit <BR>10.6 to the April 19, 2001 Form S-1). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">7 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Non-Competition Agreement, dated as of April 18, 2001, among Accenture SCA and <BR>certain employees (incorporated by reference to Exhibit 10.7 to the April
19, 2001 Form S-1). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">8 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Letter Agreement, dated April 18, 2001, between Accenture SCA and certain <BR>shareholders of Accenture SCA (incorporated by reference to Exhibit 10.8 to the
April 19, <BR>2001 Form S-1). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">9 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Support Agreement, dated as of May 23, 2001, between the Registrant and Accenture <BR>Canada Holdings Inc. (incorporated by reference to Exhibit 10.9 to the
July 2, 2001 Form S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">10 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Employment Agreement of Messrs. Forehand, James, Green, Wilson, McGrath, <BR>Hartemayer, Scrivner and You and Mmes. Craig and Tolan (incorporated by
reference to <BR>Exhibit 10.10 to the June 8, 2001 S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">11 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Articles of Association of Accenture Canada Holdings Inc. (incorporated by reference <BR>to Exhibit 10.11 to the July 2, 2001 Form S-1/A). </FONT></DIV>
</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">12 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Exchange Trust Agreement by and between the Registrant and Accenture Canada <BR>Holdings Inc. and CIBC Mellon Trust Company, made as of May 23, 2001
(incorporated by <BR>reference to Exhibit 10.12 to the July 2, 2001 Form S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">13 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Letter Agreement, dated May 21, 2001, between the Registrant and Stichting <BR>Naritaweg I (incorporated by reference to Exhibit 10.13 to the July 2, 2001
Form S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">10.</FONT><FONT FACE="Times New Roman" SIZE="2">14 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Form of Letter Agreement, dated May 21, 2001, between the Registrant and Stichting <BR>Naritaweg II (incorporated by reference to Exhibit 10.14 to the July 2, 2001
Form S-1/A). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">16.</FONT><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Letter from PricewaterhouseCoopers LLP to the Commission dated November 29, 2001 (filed <BR>herewith). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">21.</FONT><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Subsidiaries of the Registrant (filed herewith). </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="6%"> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">23.</FONT><FONT FACE="Times New Roman" SIZE="2">1 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Consent of PricewaterhouseCoopers LLP (filed herewith). </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Reports on Form 8-K. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the quarter ended August 31, 2001, the following report on Form 8-K was filed by the Registrant: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current Report on Form 8-K dated August 17, 2001 (date of earliest event reported), filed on August 17,
2001, with respect to a reduction in Accenture&#146;s global workforce, the extension of Accenture&#146;s FlexLeave sabbatical program and the Accenture Ltd board of directors&#146; decision to authorize the repurchase of up to $150 million of its
common shares, under Item 5. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;See Item 14(a)(3) above. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;See Item 14(a)(2) above. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">48 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD AND SUBSIDIARIES </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>INDEX TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Page </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">port of Independent Accountants </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-2 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fin</FONT><FONT FACE="Times New Roman" SIZE="2">ancial Statements as of August 31, 2000 and August 31, 2001 and for the three years ended
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;August 31, 2001: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mbined and Consolidated Balance Sheets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-3 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mbined Income Statements Before Partner Distributions and Consolidated Income Statement </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-4 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mbined Statements of Partners&#146; Capital and Comprehensive Income and Consolidated
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shareholders&#146; Equity Statement </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-5 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mbined and Consolidated Cash Flows Statements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-6 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">No</FONT><FONT FACE="Times New Roman" SIZE="2">tes to Combined and Consolidated Financial Statements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">F-7 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-1 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>REPORT OF INDEPENDENT ACCOUNTANTS </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>To the Board of Directors and Shareholders of Accenture Ltd: </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In our opinion, the accompanying combined and consolidated balance sheets and the related combined income statements before partner
distributions/consolidated income statement, combined statements of partners&#146; capital and comprehensive income/consolidated shareholders&#146; equity statement and combined and consolidated cash flows statements present fairly, in all material
respects, the financial position of Accenture Ltd and its subsidiaries at August 31, 2000 and 2001, and the results of their operations and their cash flows for each of the three years in the period ended August 31, 2001 in conformity with
accounting principles generally accepted in the United States of America. These financial statements are the responsibility of the Company&#146;s management; our responsibility is to express an opinion on these financial statements based on our
audits. We conducted our audits of these statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by
management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As discussed in Note 2 to the consolidated financial statements, in 2001 the Company changed its method of accounting for derivative instruments and hedging
activities. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;PricewaterhouseCoopers LLP </FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">Oc</FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">tober 11, 2001 </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">Ch</FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">icago, Illinois </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-2 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>COMBINED AND CONSOLIDATED BALANCE SHEETS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>August 31, 2000 and
2001 </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share amounts) </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Combined <BR>Balance Sheet <BR>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Consolidated <BR>Balance Sheet <BR>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" ALIGN="center" NOWRAP> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B></B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>ASSETS</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CU</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>RRENT ASSETS:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ca</FONT><FONT FACE="Times New Roman" SIZE="1">sh and cash equivalents </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,270,516 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,880,083 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sho</FONT><FONT FACE="Times New Roman" SIZE="1">rt-term investments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">395,620 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">ceivables from clients </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,450,555 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,498,812 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Un</FONT><FONT FACE="Times New Roman" SIZE="1">billed services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">682,935 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">731,802 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Du</FONT><FONT FACE="Times New Roman" SIZE="1">e from related parties </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">58,287 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">69,500 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">ferred income taxes, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">166,372 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er current assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">141,372 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">233,068 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al current assets </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3,999,285 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,579,637 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>NO</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>N-CURRENT ASSETS:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Du</FONT><FONT FACE="Times New Roman" SIZE="1">e from related parties </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">81,220 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">23,800 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inv</FONT><FONT FACE="Times New Roman" SIZE="1">estments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">509,665 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">324,139 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="1">perty and equipment, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">705,508 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">822,318 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">ferred income taxes, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">213,617 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er non-current assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">155,619 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">97,845 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al non-current assets </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,452,012 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,481,719 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>TO</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>TAL ASSETS</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$5,451,297 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$6,061,356 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" ALIGN="center" NOWRAP> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B></B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>LIABILITIES AND SHAREHOLDERS&#146; EQUITY</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CU</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>RRENT LIABILITIES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sho</FONT><FONT FACE="Times New Roman" SIZE="1">rt-term bank borrowings </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;164,765 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;189,872 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cu</FONT><FONT FACE="Times New Roman" SIZE="1">rrent portion of long-term debt </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">29,921 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">797 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ac</FONT><FONT FACE="Times New Roman" SIZE="1">counts payable </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">233,737 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">371,794 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Du</FONT><FONT FACE="Times New Roman" SIZE="1">e to related parties </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">339,877 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">818,888 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">ferred revenue </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">948,390 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">810,043 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ac</FONT><FONT FACE="Times New Roman" SIZE="1">crued payroll and related benefits </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">700,843 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,050,385 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax</FONT><FONT FACE="Times New Roman" SIZE="1">es payable </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">283,731 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">515,304 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">ferred income taxes, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">29,373 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er accrued liabilities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">282,715 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">392,364 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al current liabilities </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,983,979 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">4,178,820 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>NO</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>N-CURRENT LIABILITIES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lon</FONT><FONT FACE="Times New Roman" SIZE="1">g-term debt </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">98,865 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,090 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">tirement obligation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">343,249 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">ferred income taxes, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">50,969 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er non-current liabilities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">797,114 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al non-current liabilities
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">98,865 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,192,422 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>MI</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>NORITY INTEREST</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">407,926 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CO</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>MMITMENTS AND CONTINGENCIES</B> </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>SH</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>AREHOLDERS&#146; EQUITY:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre</FONT><FONT FACE="Times New Roman" SIZE="1">ferred shares, 2,000,000,000 shares authorized, 0 shares issued and
outstanding </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cla</FONT><FONT FACE="Times New Roman" SIZE="1">ss A common shares, par value $0.0000225 per share, 20,000,000,000
</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;shares authorized, 343,307,238 shares issued and outstanding </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">8 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cla</FONT><FONT FACE="Times New Roman" SIZE="1">ss X common shares, par value $0.0000225 per share, 1,000,000,000
</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;shares authorized, 591,161,472 shares issued and outstanding </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">stricted share units (related to Class A common shares), 68,481,815 units
issued and outstanding </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">993,380 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ad</FONT><FONT FACE="Times New Roman" SIZE="1">ditional paid-in capital </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">832,731 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">tained earnings (deficit) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,435,310</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tners&#146; paid-in capital </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">403,483 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tners&#146; undistributed earnings </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,347,905 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ac</FONT><FONT FACE="Times New Roman" SIZE="1">cumulated other comprehensive income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">617,065 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(108,634</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al shareholders&#146; equity
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,368,453 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">282,188 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>TO</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>TAL LIABILITIES AND SHAREHOLDERS&#146; EQUITY</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$5,451,297 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$6,061,356 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">The accompanying notes are an integral part of these financial statements.
</FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-3 </FONT></DIV>

   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>COMBINED INCOME STATEMENTS BEFORE PARTNER DISTRIBUTIONS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>CONSOLIDATED INCOME STATEMENT </B></FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>For the Years Ended August 31, 1999, 2000 and 2001 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In
thousands of U.S. dollars) </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Combined <BR>Income <BR>Statement <BR>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Combined <BR>Income <BR>Statement <BR>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Consolidated <BR>Income <BR>Statement <BR>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>REVENUES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;9,549,856 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;9,752,085 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11,443,720 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">imbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,529,543 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,787,865 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,904,152 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11,079,399 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11,539,950 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13,347,872 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>OP</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>ERATING EXPENSES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of services*: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of
services before reimbursable expenses* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,456,559 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,486,292 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6,199,213 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman"
SIZE="2">imbursable expenses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,529,543 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,787,865 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,904,152 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">st of
services* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6,986,102 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7,274,157 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8,103,365 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sal</FONT><FONT FACE="Times New Roman" SIZE="2">es and marketing* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">790,246 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">883,276 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,217,343 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ge</FONT><FONT FACE="Times New Roman" SIZE="2">neral and administrative costs* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,271,357 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,296,398 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,515,683 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">organization and rebranding costs* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">848,615 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">stricted share unit-based compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">967,110 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al operating
expenses* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9,047,705 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">9,453,831 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12,652,116 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>OP</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>ERATING INCOME*</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,031,694 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,086,119 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">695,756 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ga</FONT><FONT FACE="Times New Roman" SIZE="2">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">92,542 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">573,220 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">107,016 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">60,039 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">67,244 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">79,778 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(27,200</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(24,071</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(43,278</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er income (expense) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(5,309</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">51,042 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">16,973 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eq</FONT><FONT FACE="Times New Roman" SIZE="2">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(6,472</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(46,853</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(61,388</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>IN</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>COME BEFORE TAXES*</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,145,294 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,706,701 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">794,857 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">vision for taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">122,640 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">242,807 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">502,616 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>IN</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>COME BEFORE MINORITY INTEREST AND <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ACCOUNTING CHANGE*</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,022,654 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">292,241 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Mi</FONT><FONT FACE="Times New Roman" SIZE="2">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">577,188 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>IN</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>COME BEFORE ACCOUNTING CHANGE*</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,022,654 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">869,429 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Cu</FONT><FONT FACE="Times New Roman" SIZE="2">mulative effect of accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">187,974 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>PA</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>RTNERSHIP INCOME BEFORE PARTNER <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DISTRIBUTIONS*</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,022,654 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>NE</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>T INCOME</B>* </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;1,057,403 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="001" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">*</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Excludes payments for partner distributions in respect of periods ended on or prior to May 31, 2001. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">The accompanying notes are an integral part of these financial statements. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-4 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>COMBINED STATEMENTS OF PARTNERS&#146; CAPITAL AND COMPREHENSIVE INCOME </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>CONSOLIDATED SHAREHOLDERS&#146; EQUITY STATEMENT </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>For the Years Ended August 31, 1999, 2000 and 2001
</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars and in thousands of share amounts) </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">


<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Preferred </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Shares </B></FONT></DIV> <HR
NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="7" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Class A <BR>Common Shares </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="7" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Class X <BR>Common Shares </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>RSU <BR>Common Shares </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Additional <BR>Paid-in </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Capital
</B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Retained <BR>Earnings </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Deficit)
</B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Paid-in </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Capital </B></FONT></DIV> <HR
NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Undistributed </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Earnings </B></FONT></DIV>
<HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accumulated <BR>Other <BR>Comprehensive </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="1"><B>Income (Loss) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ROWSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Total </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>&nbsp;&nbsp;&nbsp;&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>No. Shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>&nbsp;&nbsp;&nbsp;&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>No. Shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>&nbsp;&nbsp;&nbsp;&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>No. Shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ba</FONT><FONT FACE="Times New Roman" SIZE="1">lance, at August 31, 1998 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$276,025 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,143,377 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;87,209 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,506,611 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Co</FONT><FONT FACE="Times New Roman" SIZE="1">mprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tnership income before partner distributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,022,654 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,022,654 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er comprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Un</FONT><FONT FACE="Times New Roman" SIZE="1">realized gains on marketable securities, net of
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reclassification adjustment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">185,881 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">185,881 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For</FONT><FONT FACE="Times New Roman" SIZE="1">eign currency translation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(19,948</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(19,948</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er comprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">165,933 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Co</FONT><FONT FACE="Times New Roman" SIZE="1">mprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,188,587 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ca</FONT><FONT FACE="Times New Roman" SIZE="1">pital paid in by partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">93,211 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">93,211 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">payment of paid-in capital to partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(17,731</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(17,731</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Dis</FONT><FONT FACE="Times New Roman" SIZE="1">tribution of partners&#146; income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,562,545</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,562,545</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ba</FONT><FONT FACE="Times New Roman" SIZE="1">lance at August 31, 1999 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">351,505 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,603,486 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">253,142 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,208,133 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Co</FONT><FONT FACE="Times New Roman" SIZE="1">mprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tnership income before partner distributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er comprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Un</FONT><FONT FACE="Times New Roman" SIZE="1">realized gains on marketable securities, net of
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reclassification adjustment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">408,998 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">408,998 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For</FONT><FONT FACE="Times New Roman" SIZE="1">eign currency translation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(45,075</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(45,075</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er comprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">363,923 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Co</FONT><FONT FACE="Times New Roman" SIZE="1">mprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,827,817 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ca</FONT><FONT FACE="Times New Roman" SIZE="1">pital paid in by partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">99,895 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">99,895 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">payment of paid-in capital to partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(47,917</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(47,917</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Dis</FONT><FONT FACE="Times New Roman" SIZE="1">tribution to AW-SC </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(826,156</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(826,156</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Dis</FONT><FONT FACE="Times New Roman" SIZE="1">tribution of partners&#146; income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,893,319</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,893,319</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
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<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ba</FONT><FONT FACE="Times New Roman" SIZE="1">lance at August 31, 2000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">403,483 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,347,905 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">617,065 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,368,453 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Co</FONT><FONT FACE="Times New Roman" SIZE="1">mprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tnership income before partner distributions for the nine
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;months ended May 31, 2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,427,185 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,427,185 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t loss for the three months ended August 31, 2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(369,782</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(369,782</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er comprehensive income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Un</FONT><FONT FACE="Times New Roman" SIZE="1">realized losses on marketable securities, net of
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reclassification adjustment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(700,857</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(700,857</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For</FONT><FONT FACE="Times New Roman" SIZE="1">eign currency translation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(24,842</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(24,842</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er comprehensive income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(725,699</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Co</FONT><FONT FACE="Times New Roman" SIZE="1">mprehensive income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">331,704 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ca</FONT><FONT FACE="Times New Roman" SIZE="1">pital paid in by partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">146,328 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">146,328 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">payment of paid-in capital to partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(549,811</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(549,811</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Dis</FONT><FONT FACE="Times New Roman" SIZE="1">tribution to AW-SC </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(268,781</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(268,781</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Dis</FONT><FONT FACE="Times New Roman" SIZE="1">tribution of partners&#146; income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(3,106,350</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(3,106,350</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Par</FONT><FONT FACE="Times New Roman" SIZE="1">tner retirement and vacation benefits </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(465,487</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(465,487</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Tra</FONT><FONT FACE="Times New Roman" SIZE="1">nsfer to retained earnings (deficit) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,065,528</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,065,528 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Iss</FONT><FONT FACE="Times New Roman" SIZE="1">uance of shares: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Sha</FONT><FONT FACE="Times New Roman" SIZE="1">res issued upon reorganization to corporate structure </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">5 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">212,257 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">13 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">591,161 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">18 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ini</FONT><FONT FACE="Times New Roman" SIZE="1">tial public offering, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">3 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">131,050 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,791,441 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,791,444 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">stricted share units </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">993,380 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">68,482 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">993,380 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Mi</FONT><FONT FACE="Times New Roman" SIZE="1">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(958,710</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(958,710</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Ba</FONT><FONT FACE="Times New Roman" SIZE="1">lance at August 31, 2001 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;8 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">343,307 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="3%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;13 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">591,161 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="5%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$993,380 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="4%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">68,482 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$832,731 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$(1,435,310</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$(108,634</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;282,188 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">The accompanying notes are an integral part of these financial statements.
</FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-5 </FONT></DIV>

   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>COMBINED AND CONSOLIDATED CASH FLOWS STATEMENTS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>For the Years Ended August 31, 1999, 2000 and 2001
</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars) </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Combined <BR>Cash Flow <BR>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Combined <BR>Cash Flow <BR>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Consolidated <BR>Cash Flow <BR>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CA</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>SH FLOWS FROM OPERATING ACTIVITIES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Par</FONT><FONT FACE="Times New Roman" SIZE="1">tnership income before partnership distributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,022,654 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,057,403 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ad</FONT><FONT FACE="Times New Roman" SIZE="1">justments to reconcile partnership income and net income for the year to the net cash
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provided by operating activities&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">preciation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">217,032 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">237,078 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">257,072 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Am</FONT><FONT FACE="Times New Roman" SIZE="1">ortization </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">157,000 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ga</FONT><FONT FACE="Times New Roman" SIZE="1">in on investments, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(92,542</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(573,220</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(107,016</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eq</FONT><FONT FACE="Times New Roman" SIZE="1">uity in losses of affiliates </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">6,472 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">46,853 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">61,388 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Los</FONT><FONT FACE="Times New Roman" SIZE="1">ses on disposal of property and equipment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">31,557 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">24,725 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">stricted share unit-based compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">967,110 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="1">ferred income taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(299,647</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mi</FONT><FONT FACE="Times New Roman" SIZE="1">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(577,188</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="1">er items, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(4,473</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(30,749</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(25,646</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cu</FONT><FONT FACE="Times New Roman" SIZE="1">mulative effect of accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(187,974</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ch</FONT><FONT FACE="Times New Roman" SIZE="1">ange in assets and liabilities&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(In</FONT><FONT FACE="Times New Roman" SIZE="1">crease) in receivables from clients </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(60,913</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(211,867</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(48,257</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(In</FONT><FONT FACE="Times New Roman" SIZE="1">crease) in unbilled services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(108,898</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(184,957</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(48,867</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(In</FONT><FONT FACE="Times New Roman" SIZE="1">crease) in due from / (decrease) in due to related
parties </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(38,718</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">17,294 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(89,180</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(In</FONT><FONT FACE="Times New Roman" SIZE="1">crease) decrease in other current assets </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">32,744 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">28,343 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(91,696</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(In</FONT><FONT FACE="Times New Roman" SIZE="1">crease) decrease in other non-current assets
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(23,736</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">28,468 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">44,814 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">rease in accounts payable </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">23,412 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">14,183 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">138,057 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">rease (decrease) in deferred revenue </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">19,997 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">67,415 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(114,942</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">rease in accrued payroll and employee benefits
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">124,783 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">339 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">250,968 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">rease in taxes payable </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">21,019 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">46,817 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">231,573 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">rease in other accrued liabilities </FONT></DIV> </TD>

<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">55,514 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">149,816 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">11,418 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">rease in other non-current liabilities </FONT></DIV>
</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">669,499 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="1">al adjustments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">171,693 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(332,630</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,223,211 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t cash provided by operating
activities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,194,347 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,131,264 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,280,614 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CA</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>SH FLOWS FROM INVESTING ACTIVITIES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="1">ceeds from sales of investments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">93,496 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">575,806 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">427,561 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="1">ceeds from sales of property and equipment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">22,778 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pu</FONT><FONT FACE="Times New Roman" SIZE="1">rchases of investments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(18,446</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(153,050</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(326,086</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pu</FONT><FONT FACE="Times New Roman" SIZE="1">rchase of intangible assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(157,000</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="1">perty and equipment additions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(305,156</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(315,426</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(377,930</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t cash provided by (used in)
investing activities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(230,106</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">107,330 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(410,677</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CA</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>SH FLOWS FROM FINANCING ACTIVITIES:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Ca</FONT><FONT FACE="Times New Roman" SIZE="1">pital paid in by partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">93,211 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">99,895 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">146,328 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">payment of paid-in capital to partners </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(17,731</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(47,917</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(524,130</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Iss</FONT><FONT FACE="Times New Roman" SIZE="1">uance of common stock </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,791,444 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Dis</FONT><FONT FACE="Times New Roman" SIZE="1">tribution of partners&#146; income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,562,545</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,893,319</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(2,282,141</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pay</FONT><FONT FACE="Times New Roman" SIZE="1">ment to AW-SC </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(87,548</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(229,776</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(313,832</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="1">ceeds from issuance of long-term debt </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,384 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,787 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">payment of long-term debt </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,427</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,605</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(19,653</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Pro</FONT><FONT FACE="Times New Roman" SIZE="1">ceeds from issuance of short-term bank borrowings </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">93,872 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">283,747 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">876,495 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="1">payments of short-term bank borrowings </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(87,907</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(246,004</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(843,264</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="1">t cash used in financing activities
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,570,075</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(2,033,595</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(1,166,966</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Eff</FONT><FONT FACE="Times New Roman" SIZE="1">ect of exchange rate changes on cash and cash equivalents </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(19,948</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(45,075</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(93,404</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>NE</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>T INCREASE IN CASH AND CASH EQUIVALENTS</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">374,218 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">159,924 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">609,567 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CA</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>SH AND CASH EQUIVALENTS, </B>beginning of period </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">736,374 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,110,592 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">1,270,516 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>CA</B></FONT><FONT FACE="Times New Roman" SIZE="1"><B>SH AND CASH EQUIVALENTS, </B>end of period </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,110,592 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,270,516 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,880,083 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Sup</FONT><FONT FACE="Times New Roman" SIZE="1">plemental cash flow information </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Int</FONT><FONT FACE="Times New Roman" SIZE="1">erest paid </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;26,757 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;23,727 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;37,091 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;Inc</FONT><FONT FACE="Times New Roman" SIZE="1">ome taxes paid </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;88,426 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;144,410 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;187,640 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">The accompanying notes are an integral part of these financial statements.
</FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-6 </FONT></DIV>

   <HR>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>1.&nbsp;&nbsp;&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Description of Business </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture is the world&#146;s leading provider of management and technology consulting services and solutions, with more than 75,000 employees in 47 countries delivering a wide
range of specialized capabilities and solutions to clients across all industries. Accenture operates globally with one common brand and business model designed to enable the company to serve clients on a consistent basis around the world. Under its
strategy, Accenture is building a network of businesses to meet the full range of any organization&#146;s needs &#150; consulting, technology, outsourcing, alliances and venture capital. The principal markets for Accenture are North America, Western
Europe, Japan and Australia. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Principles of Consolidation and Combination </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements include the accounts of Accenture Ltd, a Bermuda company, and its
controlled subsidiary companies (together &#147;Accenture&#148;). In May 2001, the Accenture Worldwide Organization completed a transition to a corporate structure with Accenture Ltd becoming the holding company. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd&#146;s only business is to hold shares and to act as the sole general
partner of its subsidiary, Accenture SCA, a Luxembourg partnership limited by shares. Accenture operates its business through Accenture SCA and subsidiaries of Accenture SCA. Accenture Ltd controls Accenture SCA&#146;s management and operations and
consolidates Accenture SCA&#146;s results in its financial statements. Accenture Ltd has a 58% voting interest in Accenture SCA assuming the issuance of 68,481,815 Accenture SCA Class I common shares. These shares will be issued in connection with
the delivery of the 68,481,815 Accenture Ltd Class A common shares underlying 68,481,815 restricted share units which generally are considered fully vested and will be issued for no consideration solely upon the passage of time. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the transition to a corporate structure, the Accenture Worldwide
Organization operated as a series of related partnerships and corporations under the control of the partners and shareholders of these entities. These individuals became executive employees of Accenture following its transition, but retain the
&#147;partner&#148; title. In connection with the transition to a corporate structure, the partners received Accenture Ltd Class A common shares or, in the case of partners resident in specified countries, Class I common shares issued by Accenture
SCA or exchangeable shares issued by Accenture Canada Holdings Inc., an indirect subsidiary of Accenture SCA, in lieu of their interests in these partnerships and corporations. The transition to a corporate structure was accounted for as a
reorganization at carryover basis as there were no changes in the rights, obligations or economic interests of Accenture&#146;s partners upon the exchange of their interests for shares in Accenture Ltd, Accenture SCA or Accenture Canada Holdings
Inc., except for those applied consistently among the partners or those resulting from Accenture&#146;s transition from a series of related partnerships and corporations to a corporate structure. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The shares of Accenture SCA and Accenture Canada Holdings Inc. held by the partners are treated as a
minority interest in the consolidated financial statements of Accenture Ltd. However, the future exchange and/or redemption of Accenture SCA shares or Accenture Canada Holdings Inc. exchangeable shares will be accounted for at carryover basis.
</FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-7 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The accompanying financial statements, in respect of periods ended on or prior to May
31, 2001, have been prepared on a combined basis and reflect the accounts of the Accenture Worldwide Organization which prior to May 31, 2001, included Accenture Partners Soci&eacute;t&eacute; Coop&eacute;rative (Geneva, Switzerland &#151; the
administrative coordinating entity, &#147;APSC&#148;) and a number of entities, many of which operated as partnerships, that had entered into Member Firm Interfirm Agreements (&#147;MFIAs&#148;) with APSC (&#147;Member Firms&#148;), together with
all entities controlled by them. Prior to January 1, 2001, Accenture was known as Andersen Consulting. Prior to August 7, 2000, the Accenture Member Firms and the entities controlled by them were parties to MFIAs with Andersen Worldwide
Soci&eacute;t&eacute; Coop&eacute;rative (&#147;AW-SC&#148;). AW-SC also contracted with the Member Firms of Arthur Andersen (hereinafter, &#147;AA&#148; and &#147;AA Member Firms&#148;) and other entities controlled by them. APSC was incorporated
to implement the agreement of the Accenture Member Firms and the partners of Accenture to remain together, on substantially the same terms as with AW-SC, as a result of the successful outcome of the arbitration described in Note 16. Each Accenture
Member Firm entered into an MFIA with APSC, effective as of August 7, 2000, that was identical in all substantial terms with the prior agreement such Member Firm had with AW-SC. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The equity method of accounting is used for unconsolidated investments in which Accenture exercises significant influence. All other
investments are accounted for under the cost method. All significant intercompany/interfirm transactions and profits have been eliminated. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Combined financial statements in respect of periods ended on or prior to May 31, 2001 and the Consolidated financial statements from May 31, 2001 onward
are collectively referred to as the Consolidated financial statements in these footnotes. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Revenue Recognition
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues include all amounts that are billable to clients.
Revenues are recognized on a time and materials basis, or on a percentage of completion basis, depending on the contract, as services are provided by employees and subcontractors. Revenue from time and material service contracts is recognized as the
services are provided. Revenue from fixed price long-term contracts is recognized over the contract term based on the percentage of services provided during the period compared to the total estimated services to be provided over the entire contract.
Losses on contracts are recognized during the period in which the loss first becomes probable and reasonably estimable. Contract losses are determined to be the amount by which the estimated direct and indirect costs of the contract exceed the
estimated total revenues that will be generated by the contract. Losses recognized during each of the three years ended August 31, 2001 were insignificant. Revenue recognized in excess of billings is recorded as Unbilled services. Billings in excess
of revenue recognized are recorded as Deferred revenue until the above revenue recognition criteria are met. Reimbursements, including those relating to travel and other out-of-pocket expenses, and other similar third-party costs, such as the cost
of hardware and software resales, are included in Revenues, and an equivalent amount of reimbursable expenses are included in Cost of services. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-8 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Operating Expenses </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subcontractor costs are included in Cost of services when they are incurred. Training costs were $644,760, $553,698 and $691,513 in 1999, 2000 and 2001, respectively. Research and
development and advertising costs are expensed as incurred. Research and development costs were $255,905 in 1999, $251,764 in 2000 and $271,336 in 2001. Advertising costs were $46,500 in 1999, $69,000 in 2000 and $149,900 in 2001. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Translation of Non-U.S. Currency Amounts </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The net assets and operations of entities outside of the United States are translated into U.S. dollars using appropriate exchange rates. Assets and
liabilities are translated at year-end exchange rates and income and expense items are translated at average exchange rates prevailing during the year. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign currency translations on assets and liabilities denominated in currencies other than their functional currency resulted in gains/(losses) of ($9,642)
in 1999, $27,567 in 2000 and ($1,279) in 2001, which are included in Other income (expense). </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Provision for Taxes
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income taxes are accounted for in accordance with Statement of
Financial Accounting Standards (&#147;SFAS&#148;) 109, &#147;Accounting for Income Taxes.&#148; Tax provisions are recorded at statutory rates for taxable items included in the Consolidated Income Statements regardless of the period for which such
items are reported for tax purposes. Deferred income taxes are recognized for temporary differences between the financial reporting and income tax bases of assets and liabilities. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Partnership Income Before Partner Distributions </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership Income Before Partner Distributions is not comparable to net income of a corporation similarly determined. Also, partnership income is not executive compensation in the
customary sense of that term because partnership income is comprised of distributions of current earnings. Accordingly, compensation and benefits for services rendered by partners have not been reflected as an expense in the combined financial
statements in respect of periods ended on or prior to May 31, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Cash and Cash Equivalents </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents consist of all cash balances and highly liquid investments
with original maturities of three months or less, including time deposits and certificates of deposit of $486,661 and $224,278 at August 31, 2000 and 2001, respectively. As a result of certain subsidiaries&#146; cash management systems, checks
issued but not presented to the banks for payments may create negative book cash payables. Such negative balances are classified as Short-term bank borrowings. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-9 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Concentrations of Credit Risk </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture&#146;s financial instruments that are exposed to concentrations of credit risk consist primarily of Cash and cash equivalents and Receivables from
clients. Accenture places its Cash and cash equivalents with financial institutions and limits the amount of credit exposure with any one financial institution. Accenture actively evaluates the creditworthiness of the financial institutions with
which it invests. The Receivables from clients are dispersed across many different industries and geographies; therefore, concentrations of credit risk are limited. As of and for the years ended August 31, 1999, 2000 and 2001, the allowance for
uncollectible accounts and bad debt expense are immaterial. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Investments </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investments in marketable equity securities are recorded at fair value. All investments recorded at fair
value have been classified as available-for-sale, and accordingly, the difference between cost and fair value is recorded in Accumulated other comprehensive income (loss). The cost of securities sold is determined on an average cost basis.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture receives warrants issued by other companies primarily in
exchange for services, alliances and directorships. At the measurement date, these warrants are recorded at fair value. Warrants received in connection with services and alliances are recorded as Revenues. Warrants received in connection with
directorships are recorded as Other income (expense). Warrants in public companies and those that can be net share settled in private companies are deemed derivative financial instruments and are recorded on the Consolidated Balance Sheet at fair
value. Changes in fair value of these warrants are recognized in the Consolidated Income Statement and included in Gain on investments, net. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Management conducts a quarterly impairment review of each investment in the portfolio, including historical and projected financial performance, expected
cash needs and recent funding events. Other than temporary impairments for investments are recognized if the market value of the investment is below its cost basis for an extended period or the issuer has experienced significant financial declines
or difficulties in raising capital to continue operations. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Foreign Exchange Instruments </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the normal course of business, Accenture uses derivative financial instruments to
manage foreign currency exchange rate risk. These instruments are subject to fluctuations in foreign exchange rates and credit risk. The instruments are used to hedge underlying business exposures such that the impact of foreign exchange rate
fluctuations is offset by opposite movements in the underlying exposure. Credit risk is managed through careful selection of sound financial institutions as counterparties. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In its hedging programs, Accenture uses a combination of forward and option contracts to hedge its major foreign currency exchange rate
exposures. These instruments are generally short term in nature, with maturities of less than one year. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with SFAS 133, &#147;Accounting for Derivative Instruments and Hedging Activities&#148;, all derivatives are recognized as either assets or liabilities at fair value.
Hedges of committed exposure are marked-to-market each period with the changes in value included in Net Income. Hedges of anticipated exposures are marked-to-market each period. The changes in value are included in other comprehensive income for
those hedges that are considered effective according to SFAS 133; otherwise, the changes in value are included in Net Income. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-10 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Property and Equipment </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment is stated at cost, less accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following useful
lives: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Bu</FONT><FONT FACE="Times New Roman" SIZE="2">ildings </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="18%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">20 to 25 years </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Lea</FONT><FONT FACE="Times New Roman" SIZE="2">sehold improvements </FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="18%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">Term of lease, <BR>15 years maximum </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mputers, related equipment and software </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="18%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3 to 5 years </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fu</FONT><FONT FACE="Times New Roman" SIZE="2">rniture and fixtures </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="18%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7 to 10 years </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Long-Lived Assets </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that
the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the asset to the estimated future net cash flows expected to be generated by the asset. If estimated
future undiscounted net cash flows are less than the carrying amount of the asset, the asset is considered impaired and expense is recorded in an amount required to reduce the carrying amount of the asset to its then fair value. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Earnings Per Share </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In respect of periods ended on or prior to May 31, 2001, Accenture operated as a series of related partnerships and corporations under the control of the partners. There is no
single capital structure upon which to calculate historical earnings per share information. Accordingly, historical earnings per share information has only been presented in Note 20, &#147;Quarterly Data&#148; for periods following Accenture&#146;s
transition to a corporate structure, and has not been presented in the Consolidated financial statements. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Use of Estimates
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The preparation of financial statements in conformity with
generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts that are reported in the Consolidated financial statements and accompanying disclosures. Although these estimates are based on
management&#146;s best knowledge of current events and actions that Accenture may undertake in the future, actual results may be different from the estimates. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>Reclassifications </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain
amounts reported in previous years have been reclassified to conform to the 2001 presentation. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;ACCOUNTING CHANGE </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective September 1, 2000, Accenture adopted SFAS 133, which establishes accounting and reporting standards for derivative instruments, including certain derivative instruments
embedded in other contracts and for hedging activities. All derivatives, whether designated in hedging relationships or not, are required to be recorded on the Consolidated Balance Sheet at fair value. If the derivative is
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-11 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
designated as a fair value hedge, the changes in the fair value of the derivative and of the hedged item attributable to the hedged risk are recognized in Net Income. If the derivative is
designated as a cash flow hedge, the effective portions of changes in the fair value of the derivative are recorded in Accumulated other comprehensive income (loss) and are recognized in the Consolidated Income Statement when the hedged item affects
earnings. Ineffective portions of changes in the fair value of cash flow hedges are recognized in the Consolidated Income Statement. The adoption of SFAS 133 resulted in an increase to Net Income of $187,974 based upon the recognition of the fair
value at September 1, 2000, of Accenture&#146;s warrants and options in public companies and those that can be net share settled in private companies. For the year ended August 31, 2001, Gain on investments, net includes $191,892 of unrealized
investment losses recognized in accordance with SFAS 133. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>3.&nbsp;&nbsp;&nbsp;&nbsp;ACCUMULATED OTHER COMPREHENSIVE INCOME
(LOSS) </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The components of Accumulated other comprehensive
income (loss) at August 31, are: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">For</FONT><FONT FACE="Times New Roman" SIZE="2">eign currency translation adjustments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(75,101</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;(99,943</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Un</FONT><FONT FACE="Times New Roman" SIZE="2">realized gains (losses) on securities: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Un</FONT><FONT FACE="Times New Roman" SIZE="2">realized holding gains (losses) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,004,176 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(159,394</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Les</FONT><FONT FACE="Times New Roman" SIZE="2">s: reclassification adjustments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(595,178</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(541,463</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t unrealized gains (losses) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">408,998 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(700,857</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Un</FONT><FONT FACE="Times New Roman" SIZE="2">realized gains on securities, beginning of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">283,168 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">692,166 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t unrealized gains (losses) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">692,166 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(8,691</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ac</FONT><FONT FACE="Times New Roman" SIZE="2">cumulated other comprehensive income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;617,065 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(108,634</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investments were
held in the U.S. or special purpose entities during 2000 and 2001. In respect of periods ended on or prior to May 31, 2001, the investments were primarily held by partnerships or other non-tax paying entities; therefore, no income taxes would apply
to those gains. Subsequent to May 31, 2001, the investments were held by special purpose entities which were not subject to income tax on investment gains and, similarly, losses generated in these entities are not deductible. </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;PROPERTY AND EQUIPMENT </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment, net at August 31, is composed of the following: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Bu</FONT><FONT FACE="Times New Roman" SIZE="2">ildings and land </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;72,953 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;75,371 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Lea</FONT><FONT FACE="Times New Roman" SIZE="2">shold improvements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">286,177 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">332,126 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mputers, related equipment and software </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">782,107 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">837,878 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fu</FONT><FONT FACE="Times New Roman" SIZE="2">rniture and fixtures </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">252,905 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">272,512 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al accumulated depreciation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(688,634</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(695,569</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$705,508 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$822,318 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-12 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>5.&nbsp;&nbsp;&nbsp;&nbsp;INVESTMENTS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investments which are intended to be sold in the following twelve months are classified in current assets as Short-term investments. All other investments
are classified as long-term investments. Investments held at August 31, are as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">rketable equity securities: short-term </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$395,620 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">rketable equity securities: long-term </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">358,688 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">85,516 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">No</FONT><FONT FACE="Times New Roman" SIZE="2">n-marketable and other </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">150,977 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">238,623 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$905,285 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$324,139 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Marketable Equity Securities </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketable equity securities include common stock, warrants and options, all of which are classified as
available-for-sale. The unrealized gains and losses on these investments included in Accumulated other comprehensive income (loss) at August 31, is as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fai</FONT><FONT FACE="Times New Roman" SIZE="2">r value </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$754,308 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$85,516 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">st </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">62,142 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">94,207 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Gro</FONT><FONT FACE="Times New Roman" SIZE="2">ss unrealized gains </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">697,228 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">633 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Gro</FONT><FONT FACE="Times New Roman" SIZE="2">ss unrealized losses </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(5,062</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(9,324</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Equity Method Investments </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture has investments in various entities that are accounted for under the equity method. Under the
equity method, investments are stated at initial cost and are adjusted for subsequent contributions and Accenture&#146;s share of earnings, losses and distributions. The underlying equity in net assets of these investments exceeded Accenture&#146;s
carrying value by approximately $49,528 and $154,455, at August 31, 2000 and 2001, respectively. The negative goodwill is being amortized over three years on a straight-line basis. Amortization of negative goodwill of $0, $1,376 and $31,545 was
reflected as a component of Equity in losses of affiliates in the accompanying Consolidated Income Statements for the years ended August 31, 1999, 2000 and 2001, respectively. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Other Than Temporary Writedowns </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For the years ended August 31, 1999, 2000 and 2001, Accenture recorded other than temporary impairment writedowns of $2,929, $0, and $94,489, respectively. Of the $94,489 recorded
in 2001, $18,998 was reclassified from Other comprehensive income to Gain on investments, net and $75,491 was directly expensed to Gain on investments, net. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>6.&nbsp;&nbsp;&nbsp;&nbsp;BORROWINGS AND INDEBTEDNESS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Lines of Credit
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2001, Accenture has a $450,000 unsecured
multicurrency revolving credit facility with a syndicate of banks led by Morgan Guaranty Trust Company of New York under which it may
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-13 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
borrow from the participants ratably in proportion to their respective commitments. The facility also provides a $100,000 sublimit for the issuance of letters of credit. The facility, which is
available through August 31, 2003, provides for committed borrowings at the prime rate or at LIBOR plus a borrowing margin and also offers a competitive bid option. Borrowings under this facility were $66,980 and $0 at August 31, 2000 and 2001,
respectively. Letters of credit outstanding at August 31, 2000 and 2001 were $38,000 and $19,247, respectively. The facility is subject to annual commitment fees. The commitment fees paid for the year ended August 31, 2001 were $456. </FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June 22, 2001, Accenture entered into a $420,000 unsecured 364-day revolving
credit facility with a syndicate of banks led by Bank of America, N.A. The terms of the Bank of America facility are substantially similar to the terms of the Morgan Guaranty facility. Borrowings under this facility were $0 at August 31, 2001. The
facility is subject to annual commitment fees. The commitment fees paid for the year ended August 31, 2001 were $0. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2001, Accenture also has in place unsecured multicurrency credit agreements and local lines of credit of $369,023 and $258,846, respectively, in the form of committed
and non-committed facilities at interest rates that vary from country to country depending on local market conditions. Borrowings under these facilities were $97,785 and $187,533 at August 31, 2000 and 2001, respectively. Certain of the agreements
are subject to annual commitment fees. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The most restrictive of
these credit agreements requires Accenture to maintain certain financial ratios and meet certain indebtedness tests. All these requirements were met throughout the three years ended August 31, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The weighted average interest rate on borrowings under the multicurrency credit agreements and lines of
credit, based on the average annual balances, was approximately 12% in 1999, 7% in 2000 and 8% in 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Long-Term Debt
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Long-term debt at August 31, consisted of the following:
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="91%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Joi</FONT><FONT FACE="Times New Roman" SIZE="2">nt Debt&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;U</FONT><FONT FACE="Times New Roman" SIZE="2">nsecured notes payable due upon maturity at various
dates through 2002 with <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;interest due semiannually at fixed rates ranging from 7.52% to 8.49% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;75,000 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;C</FONT><FONT FACE="Times New Roman" SIZE="2">ollateral trust note payable in fixed annual
installments through 2011 with <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;interest due semiannually at 9.26% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">34,342 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">llateral trust note payable in varying annual installments through 2007 with <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;interest
due annually at 8.12%, secured by real property </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18,060 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,384 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,887 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">128,786 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,887 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Les</FONT><FONT FACE="Times New Roman" SIZE="2">s&#151;Current portion </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">29,921 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">797 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al
Long-term debt </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;98,865 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="6%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$1,090 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-14 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;FINANCIAL INSTRUMENTS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2000 and 2001, the carrying amount of Cash and cash equivalents and Short-term bank borrowings approximates their fair value because of their
short maturities. For all other financial instruments, the following methods and assumptions were used to approximate fair value. At August 31, 2001, Accenture has not designated any of its derivatives as hedges as defined by SFAS 133. </FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Investments </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quoted market prices are used to determine the fair value for the common equity and debt securities that were issued by publicly traded entities. Those debt and equity securities
issued by non-public entities were valued by reference to the most recent round of financing as an approximation of the market value. The fair value and cost of the warrants and options were approximated using the Black-Scholes valuation model after
considering restrictions on exercisability or sale. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="91%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Type of Investment </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Cost </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Fair <BR>Value </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Cost </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Fair <BR>Value </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">De</FONT><FONT FACE="Times New Roman" SIZE="2">bt and equity securities (cost method) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;I</FONT><FONT FACE="Times New Roman" SIZE="2">ssued by public entities, short-term </FONT></DIV> </TD>

<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;600 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$395,620 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;I</FONT><FONT FACE="Times New Roman" SIZE="2">ssued by public entities, long-term </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">31,442 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">159,205 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">41,787 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">33,096 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;I</FONT><FONT FACE="Times New Roman" SIZE="2">ssued by non-public entities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">134,094 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">174,573 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">271,532 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">298,523 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Wa</FONT><FONT FACE="Times New Roman" SIZE="2">rrants </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;I</FONT><FONT FACE="Times New Roman" SIZE="2">ssued by public entities, long-term </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">30,100 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">199,483 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">52,420 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">52,420 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;I</FONT><FONT FACE="Times New Roman" SIZE="2">ssued by non-public entities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">30,946 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">27,161 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,081 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,081 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Long-Term Debt </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The fair value of Long-term debt, including current maturities, was estimated to be $132,362 and $1,887
at August 31, 2000 and 2001, respectively, based on the borrowing rates currently available to Accenture for loans with similar terms and average maturities. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>Foreign Exchange Instruments </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Market quoted exchange rates are used to determine the fair value of the instruments. The notional values and fair values of derivative foreign exchange instruments at August 31,
are as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Notional <BR>Value </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Fair <BR>Value </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Notional <BR>Value </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Fair <BR>Value </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">For</FONT><FONT FACE="Times New Roman" SIZE="2">eign currency forward exchange contracts&#151; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To </FONT><FONT FACE="Times New Roman" SIZE="2">sell </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$100,768 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;3,300 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;87,563 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$1,542 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To </FONT><FONT FACE="Times New Roman" SIZE="2">buy </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">107,361 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(2,814</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">127,067 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(513</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">tion contracts </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pu</FONT><FONT FACE="Times New Roman" SIZE="2">t options </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;84,732 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$12,269 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ca</FONT><FONT FACE="Times New Roman" SIZE="2">ll options </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">26,264 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="7%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-15 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;INCOME TAXES </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to its transition to a corporate structure, Accenture operated through partnerships in many countries and generally was not subject to income taxes in
those countries. Taxes related to income earned by the partnerships were the responsibility of the individual partners. In some non-U.S. countries, Accenture operated through corporations and was subject to local income taxes. In addition, Accenture
was subject to local unincorporated business taxes in some jurisdictions. Effective with the transition to a corporate structure on May 31, 2001, Accenture became subject to U.S. federal and other national, state and local corporate income taxes.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The components of the provision for income taxes reflected on the
Consolidated Income Statement for the year ended August 31, 2001 include the following: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Cu</FONT><FONT FACE="Times New Roman" SIZE="2">rrent taxes: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U.S</FONT><FONT FACE="Times New Roman" SIZE="2">. federal </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$382,690 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U.S</FONT><FONT FACE="Times New Roman" SIZE="2">. state and local </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">66,080 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No</FONT><FONT FACE="Times New Roman" SIZE="2">n-U.S. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">330,590 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al
current tax expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">779,360 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">De</FONT><FONT FACE="Times New Roman" SIZE="2">ferred taxes: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U.S</FONT><FONT FACE="Times New Roman" SIZE="2">. federal </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(85,520</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U.S</FONT><FONT FACE="Times New Roman" SIZE="2">. state and local </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(19,612</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No</FONT><FONT FACE="Times New Roman" SIZE="2">n-U.S. </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(171,612</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al
deferred tax expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(276,744</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$502,616 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A reconciliation of
the U.S. federal statutory income tax rate to Accenture&#146;s effective income tax rate for the year ended August 31, 2001 is set forth below: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">U.S</FONT><FONT FACE="Times New Roman" SIZE="2"> federal statutory income tax rate </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">35.0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">U.S</FONT><FONT FACE="Times New Roman" SIZE="2">. state and local taxes, net </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1.0 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3.0 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ra</FONT><FONT FACE="Times New Roman" SIZE="2">te benefit for partnership period </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(49.0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">valuation of deferred tax liabilities(1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">13.6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">sts of transition to a corporate structure </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">59.6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eff</FONT><FONT FACE="Times New Roman" SIZE="2">ective income tax rate </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">63.2</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">The revaluation of deferred tax liabilities upon change in tax status is a deferred tax expense recognized upon Accenture&#146;s change in tax status from partnership to
corporate form. </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-16 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Significant components of Accenture&#146;s deferred tax assets and liabilities at
August 31, 2001 are as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">De</FONT><FONT FACE="Times New Roman" SIZE="2">ferred tax assets: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pen</FONT><FONT FACE="Times New Roman" SIZE="2">sions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$122,376 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venue recognition </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">78,336 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mpensation and benefits </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">190,799 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inv</FONT><FONT FACE="Times New Roman" SIZE="2">estments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">54,473 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax</FONT><FONT FACE="Times New Roman" SIZE="2"> credit carryforwards </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">16,632 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t operating loss carryforwards </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15,935 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="2">preciation and amortization </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">70,028 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">37,410 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">585,989 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Va</FONT><FONT FACE="Times New Roman" SIZE="2">luation
allowance(1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(76,187</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al deferred tax assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">509,802 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">De</FONT><FONT FACE="Times New Roman" SIZE="2">ferred tax liabilities: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pen</FONT><FONT FACE="Times New Roman" SIZE="2">sions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(21,822</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re</FONT><FONT FACE="Times New Roman" SIZE="2">venue recognition </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(55,787</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co</FONT><FONT FACE="Times New Roman" SIZE="2">mpensation and benefits </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(17,482</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inv</FONT><FONT FACE="Times New Roman" SIZE="2">estments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(30,717</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;De</FONT><FONT FACE="Times New Roman" SIZE="2">preciation and amortization </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(56,961</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Oth</FONT><FONT FACE="Times New Roman" SIZE="2">er </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(27,386</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al deferred tax liabilities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(210,155</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t deferred tax assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$299,647 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Accenture has recognized a valuation allowance of $76,187 relating to the ability to recognize the tax benefits associated with capital losses on certain U.S. investments and
with specific tax net operating loss carryforwards and tax credit carryforwards of certain non-U.S. operations. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture has net operating loss carryforwards at August 31, 2001 of $48,938. Of this amount, $42,209 expires at various dates through 2011 and $6,729 has an indefinite
carryforward period. Accenture has tax credit carryforwards at August 31, 2001 of $16,632 that expire at various dates through 2016. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Accenture or one of its non-U.S. subsidiaries were classified as a foreign personal holding company, Accenture&#146;s U.S. shareholders would be required to include in income,
as a dividend, their pro rata share of Accenture&#146;s (or Accenture&#146;s relevant non-U.S. subsidiary&#146;s) undistributed foreign personal holding company income. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because of the application of complex U.S. tax rules regarding attribution of ownership, Accenture meets the definition of a foreign
personal holding company this year. However, there is no foreign personal holding company income that its U.S. shareholders are required to include in income this year. In the event that Accenture has net foreign personal holding company income,
Accenture may distribute a dividend to shareholders to avoid having taxable income imputed under these rules. Under certain
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-17 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
circumstances, such a distribution could create additional income tax costs to Accenture. Since Accenture does not have any foreign personal holding company income this year, no such taxes have
been provided. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>9.&nbsp;&nbsp;&nbsp;&nbsp;PARTNERS&#146; CAPITAL </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners&#146; capital represented the capital of partners who were the owners of Accenture Member
Firms. Paid-in-capital was repayable within 60 days following a partner&#146;s resignation, retirement or death. Interest was paid to the partners on their paid-in capital accounts and recorded as a distribution of partners&#146; income.
Undistributed earnings, contained within Partners&#146; Capital, represented Partnership Income Before Distributions which had not been paid to the partners. Partners were not paid interest on Undistributed earnings. The average balance of the
Undistributed earnings and Paid-in-capital during the years ended August 31, 1999 and 2000 was $1,687,197 and $1,853,190, respectively. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon retirement, all qualifying Accenture partners or their qualifying surviving spouses were entitled to receive basic retirement benefits for life. This plan was eliminated for
active partners after May 15, 2001 in connection with the transition to a corporate structure. All qualifying participants prior to May 15, 2001 will receive basic retirement benefits for life. The amount of annual benefit payments is periodically
adjusted for cost-of-living adjustments at the beginning of each calendar year. Basic retirement benefits of $1,268 in 1999, $1,759 in 2000 and $2,268 in 2001 were paid to retired partners. The projected benefit obligation (&#147;PBO&#148;) and the
accrued benefit cost of the basic retirement benefits at August 31, 2001 is $63,537 as the plan is not funded. The accumulated benefit obligation at August 31, 2001 was $59,588. The PBO was estimated based on a discount rate of 8% and an assumed
rate of increase in future benefits of 1.9%. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In respect of periods
ended on or prior to May 15, 2001, early retirement benefits were paid to certain Accenture partners who retired between the ages of 56 and 62. Partners retiring after age 56 and prior to age 62 received early retirement benefits based on two
years&#146; earnings on a straight-line declining basis that resulted in no payout to partners retiring at age 62. Retired partners could elect to receive early retirement benefits in the form of a lump-sum payment or ten-year installment payments.
This plan was eliminated for active partners after May 15, 2001, in connection with the transition to a corporate structure. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Early retirement benefits of $12,483 in 1999, $28,967 in 2000 and $37,685 in 2001 were paid to retired partners. The amount due for early retirement benefits is $283,097 at August
31, 2001, which is being paid out over the period through 2010. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Both the basic and early retirement benefit liabilities were recorded as reductions of partners&#146; capital as of May 31, 2001, as payments related to these obligations were
previously recorded as distributions of partners&#146; income. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
connection with the transition to a corporate structure, Accenture returned partners&#146; paid-in-capital of $549,811. In addition, undistributed earnings as of May 31, 2001 are expected to be paid to the partners in one or more installments on or
prior to December 31, 2001. At August 31, 2001, $818,888 of undistributed earnings was included in Due to related parties on the Consolidated Balance Sheet. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-18 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective September 1, 2000, 1,286 employees were admitted as partners of Accenture,
which approximately doubled the number of partners. This increased number of partner admissions was designed to incentivize Accenture&#146;s professionals at an earlier stage in their careers. As a result, the Consolidated financial statements for
the year ended August 31, 2001 reflect compensation expense for these 1,286 additional partners only for the three month period from June 1, 2001 to August 31, 2001, as compared to twelve months of compensation expense for these individuals for the
years ended August 31, 1999 and 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>10.&nbsp;&nbsp;&nbsp;&nbsp;SHAREHOLDERS&#146; EQUITY </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Class A Common Shares </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of Accenture Ltd&#146;s Class A common shares are entitled to one vote per share. Shareholders of Accenture Ltd do not have cumulative voting rights. Each Class A common
share is entitled to a pro rata part of any dividend at the times and in the amounts, if any, which Accenture Ltd&#146;s board of directors from time to time determines to declare, subject to any preferred dividend rights attaching to any preferred
shares. Finally, each Class A common share is entitled on a winding-up of Accenture Ltd to be paid a pro rata part of the value of the assets of Accenture Ltd remaining after payment of its liabilities, subject to any preferred rights on liquidation
attaching to any preferred shares. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On July 24, 2001, Accenture Ltd
issued 115 million Class A common shares in an initial public offering. Accenture&#146;s proceeds from the initial public offering, net of underwriting discounts of $78,200 and other estimated expenses of $19,667, were $1,569,633. On August 14,
2001, an additional 16.05 million Class A common shares were issued in connection with the exercise of the underwriters&#146; over allotment option, resulting in net proceeds of $221,811. Of these net proceeds, $355,000 were used to repay amounts
outstanding under revolving credit facilities, a portion was used to cover the costs incurred in connection with the transition to a corporate structure, and the balance was used for working capital, which was previously funded by the partners, and
for general corporate purposes. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In August 2001, Accenture&#146;s
board of directors authorized the repurchase of up to $150,000 of the Class A common shares of Accenture Ltd. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Class X
Common Shares </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of Accenture Ltd&#146;s Class X common
shares are entitled to one vote per share. Class X common shares are not entitled to dividends and are not entitled to be paid any amount upon winding up of Accenture Ltd. Most of Accenture&#146;s partners receiving Accenture SCA Class I common
shares or Accenture Canada Holdings Inc. exchangeable shares in connection with the transition to a corporate structure received a corresponding number of Accenture Ltd Class X common shares. Accenture Ltd may, at its option, redeem any Class X
common share for a redemption price equal to the par value of the Class X common share. Accenture Ltd may not, however, redeem any Class X common share of a holder if such redemption would reduce the number of Class X common shares held by that
holder to a number that is less than the number of Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeable shares held by that holder, as the case may be. Accenture Ltd will redeem Accenture Ltd Class X common shares upon
redemption or exchange of Accenture SCA Class I common shares and
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-19 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X common shares outstanding at any time does not exceed the aggregate number of Accenture SCA Class I
common shares and Accenture Canada Holdings Inc. exchangeable shares outstanding. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Voting Agreement </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Persons and Shares Covered </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and each of the Accenture partners who own Accenture Ltd Class A or Class X common shares have entered into a voting agreement and each other
person who becomes a partner will be required to enter into the voting agreement. The parties to the voting agreement, other than Accenture Ltd, are referred to as &#147;covered persons.&#148; </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Ltd shares covered by the voting agreement generally include (1) any Accenture Ltd Class X
common shares that are held by a partner, (2) any Accenture Ltd Class A common shares beneficially owned by a partner at the time in question and also as of or prior to the offering and (3) any Accenture Ltd Class A common shares if they are
received from Accenture while an employee, a partner or in connection with becoming a partner or otherwise acquired if the acquisition is required by Accenture. The shares covered by the voting agreement are referred to as &#147;covered
shares.&#148; Accenture Ltd Class A common shares purchased by a covered person in the open market or, subject to certain limitations, in a subsequent underwritten public offering, will not generally be subject to the voting agreement. When a
covered person ceases to be an employee of Accenture, the shares held by that covered person will no longer be subject to the voting provisions of the voting agreement described below. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Transfer Restrictions </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By entering into the voting agreement, each covered person has agreed, among other things, to: </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="010" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">except as described below, maintain beneficial ownership of his or her covered shares received on or prior to the date of the offering for a period of eight years thereafter;
and </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="010" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">maintain beneficial ownership of at least 25% of his or her covered shares received on or prior to the date of the offering as long as he or she is an employee of Accenture.
</FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Covered persons who continue to be employees of
Accenture will be permitted to transfer a percentage of the covered shares owned by them on each anniversary of the offering commencing on the first anniversary of Accenture Ltd&#146;s initial public offering and in increasing amounts over the
subsequent seven years. Class X common shares of Accenture Ltd may not be transferred at any time, except upon the death of a holder of Class X common shares or with the consent of Accenture Ltd. Accenture Canada Holdings Inc. exchangeable shares
held by covered persons are also subject to the transfer restrictions in the voting agreement. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Voting </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the voting agreement, prior to any vote of the shareholders of Accenture Ltd, a separate, preliminary vote of the covered shares owned by covered persons who are employees of
Accenture will be
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-20 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
taken on each matter upon which a vote of the shareholders is proposed to be taken. Subsequently, all of these covered shares will be voted in the vote of the shareholders of Accenture Ltd in
accordance with the majority of the votes cast in the preliminary vote. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the foregoing, in elections of directors, all covered shares owned by covered persons who are employees of Accenture will be voted in favor of the election of those
persons receiving the highest numbers of votes cast in the preliminary vote. In the case of a vote for an amendment to Accenture Ltd&#146;s constituent documents, or with respect to an amalgamation, liquidation, dissolution, sale of all or
substantially all of its property and assets or any similar transaction with respect to Accenture Ltd, all covered shares owned by covered persons who are employees will be voted against the proposal unless at least 66</FONT><FONT
FACE="Times New Roman" SIZE="1"><SUP>2</SUP></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP>/</FONT><FONT FACE="Times New Roman" SIZE="1"><SUB>3</SUB></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUB></SUB>%
of the votes in the preliminary vote are cast in favor of that proposal, in which case all of these covered shares will be voted in favor of the proposal. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;So long as the covered shares owned by covered persons that are employees of Accenture represent a majority of the outstanding voting power of Accenture Ltd,
partners from any one country will not have more than 50% of the voting power in any preliminary vote under the voting agreement. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Term and Amendment </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The voting agreement will continue in effect until the earlier of 50 years from the date of the voting agreement and the time it is terminated by the vote of
66</FONT><FONT FACE="Times New Roman" SIZE="1"><SUP>2</SUP></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP>/</FONT><FONT FACE="Times New Roman" SIZE="1"><SUB>3</SUB></FONT><FONT FACE="Times New Roman" SIZE="2"
COLOR="#000000"><SUB></SUB>% of the votes represented by the covered shares owned by covered persons who are employees of Accenture. The transfer restrictions will not terminate upon the expiration or termination of the voting agreement unless they
have been previously waived or terminated under the terms of the voting agreement. The voting agreement may generally be amended at any time by the affirmative vote of 66</FONT><FONT FACE="Times New Roman" SIZE="1"><SUP>2</SUP></FONT><FONT
FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP>/</FONT><FONT FACE="Times New Roman" SIZE="1"><SUB>3</SUB></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUB></SUB>% of the votes represented by the covered shares owned by
covered persons who are employees of Accenture. Amendment of the transfer restrictions also requires the consent of Accenture Ltd. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Waivers and Adjustments </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The transfer restrictions and the other provisions of the voting agreement may be waived at any time by the partners&#146; representatives in specified
circumstances. Subject to the foregoing, the provisions of the voting agreement may generally be waived by the affirmative vote of 66</FONT><FONT FACE="Times New Roman" SIZE="1"><SUP>2</SUP></FONT><FONT FACE="Times New Roman" SIZE="2"
COLOR="#000000"><SUP></SUP>/</FONT><FONT FACE="Times New Roman" SIZE="1"><SUB>3</SUB></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUB></SUB>% of the votes represented by the covered shares owned by covered persons who are employees
of Accenture. A general waiver of the transfer restrictions also requires the consent of Accenture Ltd. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>11.&nbsp;&nbsp;&nbsp;&nbsp;MINORITY INTEREST </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Accenture SCA Class I Common Shares </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners in Australia, Denmark, France, Italy, Norway, Spain, Sweden and the United
States received Accenture SCA Class I common shares. Each Class I common share of Accenture SCA entitles its holder to one vote on all matters submitted to a vote of shareholders of Accenture SCA. Subject to contractual transfer restrictions,
Accenture SCA is obligated, at the option of the holder, to redeem any outstanding Accenture SCA Class I common share at a redemption price per share generally equal to the market price of an Accenture Ltd Class A common share at the time of the
redemption. Accenture SCA
 </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-21 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">
may, at its option, pay this redemption price with cash or by delivering Accenture Ltd Class A common shares on a one-for-one basis. This one-for-one redemption price and exchange ratio will be
adjusted if Accenture Ltd holds more than a de minimis amount of assets (other than its interest in Accenture SCA and assets it holds only transiently prior to contributing them to Accenture SCA) or incurs more than a de minimis amount of
liabilities (other than liabilities for which Accenture SCA has a corresponding liability to Accenture Ltd). Accenture Ltd does not intend to hold any material assets other than its interest in Accenture SCA or to incur any material liabilities such
that this one-for-one exchange ratio would require an adjustment. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Accenture SCA Transfer Rights Agreement </B></FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="002%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B><I>Persons and Shares Covered </I></B></FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture SCA and each of the partners who own shares of Accenture SCA have entered into a transfer rights agreement. The parties to the transfer rights
agreement, other than Accenture SCA, are referred to as &#147;covered persons.&#148; </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture SCA shares covered by the transfer rights agreement generally include all Class I common shares of Accenture SCA owned by a covered person. The shares covered by the
transfer rights agreement are referred to as &#147;covered shares.&#148; </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Transfer Restrictions </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The articles of association of Accenture SCA provide that shares of Accenture SCA
(other than those held by Accenture Ltd) may be transferred only with the consent of the Accenture SCA supervisory board or its delegate, the Accenture SCA partners committee. In addition, by entering into the transfer rights agreement, each party
(other than Accenture Ltd) agrees, among other things, to: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="010" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">except as described below, maintain beneficial ownership of his or her covered shares received on or prior to the date of the offering for a period of eight years thereafter;
and </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="004%">&nbsp;</TD>
<TD WIDTH="010" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">maintain beneficial ownership of at least 25% of his or her covered shares received on or prior to the date of the offering as long as he or she is an employee of Accenture.
</FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Covered persons who continue to be employees of
Accenture will be permitted to transfer a percentage of the covered shares owned by them on each anniversary of the offering commencing on the first anniversary of Accenture Ltd&#146;s initial public offering and in increasing amounts over the
subsequent seven years. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, at any time after the third
anniversary of the date of the consummation of the transition to a corporate structure, covered persons holding Accenture SCA Class I common shares may, without restriction, require Accenture SCA to redeem any Accenture SCA Class I common share held
by such holder for a redemption price per share generally equal to the lower of the market price of an Accenture Ltd Class A common share and $1. Accenture SCA may, at its option, pay this redemption price in cash or by delivering Accenture Ltd
Class A common shares. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All transfer restrictions applicable to a
covered person under the transfer rights agreement terminate upon death. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-22 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Term and Amendment </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The transfer rights agreement will continue in effect until the earlier of 50 years from the date of the transfer rights agreement and the time it is terminated by the vote of
66<FONT SIZE="1"><SUP>&nbsp;2</SUP></FONT><FONT SIZE="2">/</FONT><FONT SIZE="1">3</FONT><FONT FACE="Times New Roman" SIZE="2">% of the votes represented by the covered shares owned by covered persons who are employees of Accenture. The transfer
restrictions will not terminate upon the expiration or termination of the transfer rights agreement unless they have been previously waived or terminated under the terms of the transfer rights agreement. The transfer rights agreement may generally
be amended at any time by the affirmative vote of 66<FONT SIZE="1"><SUP>&nbsp;2</SUP></FONT><FONT SIZE="2">/</FONT><FONT SIZE="1">3</FONT><FONT FACE="Times New Roman" SIZE="2">% of the votes represented by the covered shares owned by covered persons
who are employees of Accenture. Amendment of the transfer restrictions also requires the consent of Accenture SCA. </FONT></FONT></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2"><B>Waivers and Adjustments </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The transfer restrictions
and other provisions of the transfer rights agreement may be waived at any time by the Accenture SCA partners committee in specified circumstances. Subject to the foregoing, the provisions of the transfer rights agreement may generally be waived by
the affirmative vote of 66<FONT SIZE="1"><SUP>&nbsp;2</SUP></FONT><FONT SIZE="2">/</FONT><FONT SIZE="1">3</FONT><FONT FACE="Times New Roman" SIZE="2">% of the votes represented by the covered shares owned by covered persons who are employees of
Accenture. A general waiver of the transfer restrictions also requires the consent of Accenture SCA. </FONT></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Accenture
Canada Holdings Inc. Exchangeable Shares </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners resident in
Canada and New Zealand received Accenture Canada Holdings Inc. exchangeable shares and Accenture Ltd Class X common shares. Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture Ltd Class A common
shares on a one-for-one basis. Accenture Canada Holdings Inc. may, at its option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture Ltd Class A common share at the time of the exchange. Each
exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture Ltd Class A common share entitles its holder. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Minority Interest Income/Expense </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon completion of the transition to a corporate structure in May 2001, the minority ownership percentage in Accenture SCA and Accenture Canada Holdings Inc. aggregated 74%. This
minority interest percentage declined to 59% by August 31, 2001 due to shares issued in connection with the initial public offering and restricted share units granted and vested prior to August 31, 2001. The calculation of the minority interest
percentage at August 31, 2001 reflects the assumed issuance to Accenture Ltd of the 68,481,815 Accenture SCA Class I common shares that will be issued in connection with the delivery of the 68,481,815 Accenture Ltd Class A common shares underlying
68,481,815 restricted share units which generally are considered fully vested and will be issued for no consideration solely upon the passage of time. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Minority interest income of $577,188 reflected in the Consolidated Income Statement for the year ended August 31, 2001 represents the pro rata ownership
interest of the minority shareholders in the $946,970 of loss before minority interest of Accenture SCA for the three months ended August 31, 2001. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-23 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>12.&nbsp;&nbsp;&nbsp;&nbsp;EMPLOYEE SHARE PLANS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>Share Incentive Plan</B> <B></B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Ltd 2001 Share Incentive Plan (the &#147;share incentive plan&#148;) permits the grant of nonqualified share options, incentive stock options, share appreciation
rights, restricted shares, restricted share units and other share-based awards to employees, directors, third-party consultants, former United States employees or former partners of, or other persons who perform services for, Accenture Ltd and its
affiliates. A maximum of 375 million Class A common shares may be subject to awards under the share incentive plan. Class A common shares covered by awards that expire, terminate or lapse will again be available for the grant of awards under the
share incentive plan. The share incentive plan is administered by a committee of the board of directors of Accenture Ltd, which may delegate its duties and powers in whole or in part as it determines. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Options </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture shall determine the exercise price for each option, provided, however, that an incentive share option must generally have an exercise price that is at least equal to the
fair market value of the Class A common shares on the date the option is granted. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Options currently outstanding under the share incentive plan have a maximum term of ten years. Options vest under varying schedules. At August 31, 2001, 241,798,292 shares were
available for future grants under the share incentive plan. The following tables summarize information about share options activity during the year. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stock option activity for fiscal 2001 was as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Shares </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Weighted <BR>Average <BR>Exercise Price </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ou</FONT><FONT FACE="Times New Roman" SIZE="2">tstanding, beginning of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gra</FONT><FONT FACE="Times New Roman" SIZE="2">nted </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">96,360,395 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14.54 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ex</FONT><FONT FACE="Times New Roman" SIZE="2">ercised </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For</FONT><FONT FACE="Times New Roman" SIZE="2">feited </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">539,964 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14.51 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ex</FONT><FONT FACE="Times New Roman" SIZE="2">pired </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ou</FONT><FONT FACE="Times New Roman" SIZE="2">tstanding, end of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">95,820,431 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$14.54 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table
summarizes information about stock options outstanding at August 31, 2001: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Range of Exercise Prices </B></FONT></DIV> <HR NOSHADE WIDTH="176"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Shares Outstanding </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Weighted Average Remaining <BR>Contractual Life (Years) </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman" SIZE="2">$14.50 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="12%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">90,267,779 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="4%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">9.9 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="1%"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman" SIZE="2">15.15
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="12%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;5,442,744 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="4%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">9.9 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="1%"> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman" SIZE="2">15.50
</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="12%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;109,908 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="4%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">9.9 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="1%"> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="12%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">95,820,431 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="1%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" NOWRAP WIDTH="4%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">9.9 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP WIDTH="1%"> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">tions exercisable, end of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">tions available for grant, end of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">241,798,292 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">We</FONT><FONT FACE="Times New Roman" SIZE="2">ighted average fair value of options granted </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.74 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-24 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Pro Forma Fair Value Disclosures </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture elected to follow Accounting Principles Board Opinion No. 25, &#147;Accounting for Stock Issued to Employees,&#148; (&#147;APB 25&#148;) in
accounting for its employee share options rather than, as discussed below, the alternative fair value accounting provided for under SFAS 123, &#147;Accounting for Stock-Based Compensation&#148;. Under APB 25, because the exercise price of
Accenture&#146;s employee share options equals the market price of the underlying shares on the date of grant, no compensation expense is recognized in Accenture&#146;s financial statements. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma information regarding net income and earnings per share is required by SFAS 123. This
information is required to be determined as if Accenture had accounted for its employee share options under the fair value method of that statement. The fair value of options granted in 2001 reported below was estimated at the date of grant using
the Black-Scholes option-pricing model with the following weighted average assumptions: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="9" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"><B>Stock Option Plans </B></FONT></DIV> <HR NOSHADE WIDTH="141" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Partners </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Non-partners </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ex</FONT><FONT FACE="Times New Roman" SIZE="2">pected life (in years) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ris</FONT><FONT FACE="Times New Roman" SIZE="2">k-free interest rate </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4.93</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4.73</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Vo</FONT><FONT FACE="Times New Roman" SIZE="2">latility </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">50</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">50</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Div</FONT><FONT FACE="Times New Roman" SIZE="2">idend yield </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="2">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of pro
forma disclosures, the estimated fair value of the options is amortized to expense over the options&#146; vesting periods. The following pro forma information reflects the amortized expense from the date of grant: </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$1,057,403 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2"> forma expenses&#151;estimated fair value of options </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,201 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2"> forma net income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$1,052,202 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Restricted Share Units and Other Share-Based Awards </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the share incentive plan, the committee may grant awards of restricted share
units, Class A common shares, restricted shares and awards that are valued in whole or in part by reference to, or are otherwise based on the fair market value of, Class A common shares. The restricted share units and other share-based awards will
be subject to the terms and conditions established by the committee. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the share incentive plan, participants may be granted restricted share units without cost to the participant. Each restricted share unit awarded to a participant represents
an unfunded, unsecured right, which is nontransferable except in the event of death, of the participant to receive a Class A common share on the date specified in the participant&#146;s award agreement. The restricted share units granted under this
plan vest at various times, generally ranging from immediate vesting to vesting over a five year period. In fiscal 2001, 68,481,815 restricted share units were granted to participants with a weighted average fair value of $1,025,563, while, $967,110
was charged to expense which was net of $26,270 related to cancelled liabilities on the deferred bonus plan for employees. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-25 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Employee Share Purchase Plan </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Ltd 2001 Employee Share Purchase Plan is a nonqualified plan and allows eligible employee participants to purchase Class A common shares at a
discount through payroll deductions or contributions. Eligible employees may elect to contribute 1% to 10% of their compensation each offering period to purchase Class A common shares under the plan, but are not permitted to purchase, during any
calendar year, Class A common shares with an aggregate fair market value in excess of $25. The purchase price will be set by the committee, but cannot be less than 85% of the lesser of the fair market value of the shares on the first or last day of
the offering period. A maximum of 75 million Class A common shares may be issued under the plan. As of August 31, 2001, there were no offerings and 75 million shares were reserved for future issuance. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>13.&nbsp;&nbsp;&nbsp;&nbsp;PROFIT SHARING AND RETIREMENT PLANS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the United States, Accenture maintains and administers a trusteed profit sharing plan that includes 19,800 active Accenture employees. The annual profit
sharing contribution is determined by management. The contribution to the profit sharing plan was $79,708 in 1999, $87,189 in 2000 and $97,439 in 2001, which approximated 6% of plan members&#146; compensation. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the United States, and certain other countries, Accenture also maintains and administers
noncontributory retirement and postretirement medical plans for active, retired and resigned Accenture employees. Benefits under the noncontributory employee retirement plans are based on years of service and compensation during the years
immediately preceding retirement. Plan assets of the noncontributory employee retirement plans consist of investments in equities, fixed income securities and cash equivalents. Annual contributions are made at such times and in amounts as required
by law and may, from time to time, exceed minimum funding requirements. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, certain postemployment benefits are provided to former or inactive employees after employment but before retirement, including severance benefits, disability-related
benefits (including worker&#146;s compensation) and continuation of benefits such as healthcare benefits and life insurance coverage. These costs are substantially provided for on an accrual basis. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following schedules provide information concerning the material defined benefit pension and
postretirement benefit plans. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-26 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Pension Benefits </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Other Benefits </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Ch</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>anges in projected benefit obligation</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">jected benefit obligation, beginning of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$314,425 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$308,599 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$28,392 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$30,463 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ser</FONT><FONT FACE="Times New Roman" SIZE="2">vice cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">49,626 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">39,825 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3,205 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4,136 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21,232 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21,465 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,123 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,426 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Am</FONT><FONT FACE="Times New Roman" SIZE="2">endments </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,558 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Par</FONT><FONT FACE="Times New Roman" SIZE="2">ticipants contributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">260 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">223 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ac</FONT><FONT FACE="Times New Roman" SIZE="2">tuarial (gain)/loss </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(64,802</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">33,082 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(3,151</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14,895 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Be</FONT><FONT FACE="Times New Roman" SIZE="2">nefits paid </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(6,432</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(9,867</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(106</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(158</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ex</FONT><FONT FACE="Times New Roman" SIZE="2">change rate (gain) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(5,710</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(7,290</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">jected benefit obligation, end of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$308,599 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$387,595 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$30,463 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$51,762 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Ch</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>anges in plan assets</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fai</FONT><FONT FACE="Times New Roman" SIZE="2">r value of plan assets, beginning of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$278,172 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$310,066 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$12,552 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$15,126 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ex</FONT><FONT FACE="Times New Roman" SIZE="2">pected return on plan assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">27,038 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">23,964 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,033 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,147 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ac</FONT><FONT FACE="Times New Roman" SIZE="2">tuarial (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1,982</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(53,617</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(488</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(265</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Em</FONT><FONT FACE="Times New Roman" SIZE="2">ployer contributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">16,072 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">108,349 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,135 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4,305 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Par</FONT><FONT FACE="Times New Roman" SIZE="2">ticipants contributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">260 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">223 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Be</FONT><FONT FACE="Times New Roman" SIZE="2">nefits paid </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(6,432</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(9,867</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(106</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(158</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ex</FONT><FONT FACE="Times New Roman" SIZE="2">change rate (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(3,062</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(5,139</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fai</FONT><FONT FACE="Times New Roman" SIZE="2">r value of plan assets, end of year </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$310,066 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$373,979 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$15,126 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$20,155 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Re</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>conciliation of funded status</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Fu</FONT><FONT FACE="Times New Roman" SIZE="2">nded status </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,467 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;(13,616</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(15,337</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(31,607</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Un</FONT><FONT FACE="Times New Roman" SIZE="2">recognized transitional obligation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,553 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,717 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,083 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">997 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Un</FONT><FONT FACE="Times New Roman" SIZE="2">recognized loss/(gain) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(70,290</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">22,788 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,166 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">17,324 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Un</FONT><FONT FACE="Times New Roman" SIZE="2">recognized prior service cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12,154 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">11,419 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(Ac</FONT><FONT FACE="Times New Roman" SIZE="2">crued) benefit cost as of 6/30 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(54,116</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">22,308 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(12,088</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(13,286</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">ntribution between 6/30 &#150; 8/31 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3,308 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,261 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ad</FONT><FONT FACE="Times New Roman" SIZE="2">justment </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">685 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pre</FONT><FONT FACE="Times New Roman" SIZE="2">paid (accrued) benefit cost as of 8/31 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;(53,431</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;22,308 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;(8,780</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(11,025</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Am</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>ounts recognized in the Combined and <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consolidated Balance Sheets consist
of:</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pre</FONT><FONT FACE="Times New Roman" SIZE="2">paid benefit cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;560 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;60,023 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ac</FONT><FONT FACE="Times New Roman" SIZE="2">crued benefit liability </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(53,991</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(37,715</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(8,780</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(11,025</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t amount recognized at year-end </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;(53,431</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;22,308 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;(8,780</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(11,025</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Co</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>mponents of pension expense</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ser</FONT><FONT FACE="Times New Roman" SIZE="2">vice cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;49,626 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;39,825 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;3,205 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;4,136 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21,232 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">21,465 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,123 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,426 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ex</FONT><FONT FACE="Times New Roman" SIZE="2">pected return on plan assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(27,038</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(23,964</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1,033</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1,147</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Am</FONT><FONT FACE="Times New Roman" SIZE="2">ortization of transitional obligation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">667 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">601 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">87 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">87 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Am</FONT><FONT FACE="Times New Roman" SIZE="2">ortization of loss </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(326</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(5,230</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">142 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Am</FONT><FONT FACE="Times New Roman" SIZE="2">ortization of prior service cost </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,293 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,293 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;46,454 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;34,990 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;4,524 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;5,502 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-27 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <DIV
ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Pension <BR>Benefits </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Other Benefits </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>We</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>ighted-average assumptions</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dis</FONT><FONT FACE="Times New Roman" SIZE="2">count rate </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7.07</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">6.83</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8.00</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7.50</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ex</FONT><FONT FACE="Times New Roman" SIZE="2">pected return on plan assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7.78</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7.99</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8.0%/6.0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">8.0%/6.0</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ra</FONT><FONT FACE="Times New Roman" SIZE="2">te of increase in future compensation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7.37</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7.62</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">% </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">N/A </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">N/A </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The projected
benefit obligations and fair value of plan assets for defined benefit pension plans with projected benefit obligations in excess of plan assets were $308,599 and $310,066, respectively, as of August 31, 2000 and $387,595 and $373,979, respectively,
as of August 31, 2001. The accumulated benefit obligations and fair value of plan assets for plans with accumulated benefit obligations in excess of plan assets were $38,300 and $19,800, respectively, as of August 31, 2000 and $41,000 and $17,300,
respectively, as of August 31, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Assumed Health Care Cost Trend </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Annual rate increases in the per capita cost of health care benefits of 10.0% (under 65) and 11.5% (over
65) were assumed for the plan year ending June 30, 2002. The trend rate assumptions are changed beginning for the plan year ending June 30, 2002. The rate is assumed to decrease on a straight-line basis to 5.0% for the plan year ending June 30, 2009
and remain at that level thereafter. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plan. A one percentage point change in assumed health care cost trend would have the following effects:
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>One Percentage Point Increase </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eff</FONT><FONT FACE="Times New Roman" SIZE="2">ect on total of service and interest cost components </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;875 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$1,445 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eff</FONT><FONT FACE="Times New Roman" SIZE="2">ect on year-end postretirement benefit obligation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,600 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7,336 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="5" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>One Percentage Point Decrease </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eff</FONT><FONT FACE="Times New Roman" SIZE="2">ect on total of service and interest cost components </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;(796</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(1,256</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Eff</FONT><FONT FACE="Times New Roman" SIZE="2">ect on year-end postretirement benefit obligation </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(4,500</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(6,367</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-28 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Deferred Bonus Plan </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On September 1, 2000, Accenture implemented a deferred bonus plan for employees based on tenure and performance. The plan provided for a loyalty award, which vested immediately,
and a performance award, which vested over a period of three years. In connection with the grant of restricted share units, Accenture terminated the deferred bonus plan for employees on July 19, 2001. At August 31, 2001, the liability for the
liquidated investments was $73,218, which will be paid out in the first quarter of fiscal 2002 in partial settlement of vested benefits. For the remaining vested, and unvested benefits, 7,968,826 restricted share units were granted to employees on
July 19, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>14.&nbsp;&nbsp;&nbsp;&nbsp;LEASE COMMITMENTS </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture has various lease agreements, principally for office space, with various renewal options. Rental expense (net of sublease income from third parties
of $2,154 in 1999, $3,273 in 2000 and $12,911 in 2001) including operating costs and taxes, was $196,577 in 1999, $217,675 in 2000 and $207,757 in 2001. Future minimum rental commitments under non-cancelable operating leases as of August 31, 2001,
are as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="47%">

<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200</FONT><FONT FACE="Times New Roman" SIZE="2">2 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;216,732 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200</FONT><FONT FACE="Times New Roman" SIZE="2">3 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">186,537 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200</FONT><FONT FACE="Times New Roman" SIZE="2">4 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">163,499 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200</FONT><FONT FACE="Times New Roman" SIZE="2">5 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">132,614 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200</FONT><FONT FACE="Times New Roman" SIZE="2">6 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">111,151 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Th</FONT><FONT FACE="Times New Roman" SIZE="2">ereafter </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">420,704 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="24%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$1,231,237 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>15.&nbsp;&nbsp;&nbsp;&nbsp;REORGANIZATION AND REBRANDING </B></FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs include one-time costs, beginning September
2000, to rename the organization Accenture and other costs related to the transition to a corporate structure. Reorganization and rebranding costs were $848,615 for the year ended August 31, 2001 and included $157,000 of amortization of intangible
assets acquired in connection with the Memorandum of Understanding with AW-SC and AA, as described in Note 16. The intangible assets related to the forbearance by AW-SC and Arthur Andersen to use, and the limited use by Accenture of, the Andersen
Consulting name or variations of that name and related domain names. The intangible assets were amortized over periods ranging from three to six months. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2"><B>16.&nbsp;&nbsp;&nbsp;&nbsp;RELATED PARTIES </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In prior years, Accenture engaged in various transactions with AA/AW-SC, which was then a related party as described in Note 1. Below is a summary of those transactions.
</FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-29 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Na</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>ture of Transaction</B> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">ntal expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$36,353 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$23,948 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">An</FONT><FONT FACE="Times New Roman" SIZE="2">dersen Worldwide costs allocated </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">24,163 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">18,975 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">fessional education and development costs </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">52,582 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">38,577 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Pro</FONT><FONT FACE="Times New Roman" SIZE="2">fessional services </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">31,880 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">34,710 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Int</FONT><FONT FACE="Times New Roman" SIZE="2">erest expense </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">12,955 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="10%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">3,950 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Combined Income
Statements Before Partner Distributions include expenses that were allocated to Accenture by AW-SC on a specific identification basis. In addition, AW-SC incurred certain costs on behalf of Accenture which were allocated to Accenture primarily based
on square footage, partner units, net assets employed or number of training participants. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Until August 7, 2000, AW-SC, as an agent for the Accenture and AA Member Firms, facilitated various MFIAs among the individual Accenture and AA Member Firms. Amounts due to AW-SC
from Accenture Member Firms under these MFIAs were $279,776 in 1999 and $313,832 in 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On December 17, 1997, the Accenture Member Firms requested binding arbitration, pursuant to their respective MFIAs with AW-SC, of claims that the AA Member Firms and AW-SC, among
other things, had breached or failed to perform material obligations owed to the Accenture Member Firms. The MFIAs provided that performance thereunder should continue if reasonably possible pending the resolution of the arbitration subject to the
right to discharge payment obligations at issue in such an arbitration by placing amounts in escrow. On August 18, 1998, certain Accenture Member Firms placed into escrow $195,000, which represented the majority of the $232,548 payable under the
member firm agreements to AA Member Firms for 1998. Accenture Member Firms placed the remaining $37,548 into escrow on December 22, 1998. On August 27, 1999, $50,000 was placed into escrow, representing a portion of the $279,776 payable under the
member firm agreements to AA Member Firms for 1999. Accenture Member Firms placed the remaining $229,776 into escrow in December 1999. Under the terms of the escrow agreement these funds, including interest earned, could only be distributed out of
escrow in accordance with the Final Award of the Tribunal in the aforementioned arbitration. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By its Final Award dated July 28, 2000, and notified to the parties on August 7, 2000, the Tribunal appointed by the International Chamber of Commerce (&#147;ICC&#148;) ruled that
AW-SC had breached its material obligations under the MFIAs in fundamental respects and the Accenture Member Firms were excused from any further obligations to AW-SC and AA Member Firms under the MFIAs as of August 7, 2000. The ruling further stated
that the escrowed funds plus accrued interest should be paid to AA as directed by AW-SC and allocated the costs of the proceeding among the parties. The escrowed funds, along with net accumulated interest on investments, were transferred to AA by
the escrow agent on various dates in September, 2000. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On December
19, 2000, AW-SC, Arthur Andersen LLP and the other AA Member Firms, APSC, Accenture LLP and the other Accenture Member Firms, on their own behalves and on behalf of their respective partners, shareholders, other principals and affiliates, executed a
binding Memorandum of Understanding (&#147;MOU&#148;) to implement the award of the arbitrator in the ICC arbitration described above and the separation of the Accenture Member Firms from AW-SC and AA. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-30 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The MOU provided for the release to AA of $512,324 previously placed in escrow, plus
accumulated interest, and for payments to AA of $556,000, including the payment for 2000 of $313,832 referred to above, the purchase by APSC of intangible assets for $157,000 and a payment to AA of $85,000, including settlement of all interfirm
payables. In addition, pursuant to the MOU, Accenture and AA entered into (1) a six-year services agreement under which AA will provide certain services to Accenture for payments to AA of $60,000 per year, (2) a five-year agreement under which AA
will provide certain training facilities to Accenture for payments to AA of $60,000 per year, and (3) a five-year agreement under which Accenture will provide $22,500 per year of certain services at no cost to AA; each agreement was effective
January 1, 2001. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture recorded all elements of the MOU at
fair value, and recorded the excess of our contractual obligations over fair value as a reduction of undistributed earnings because the related transactions were entered into in connection with the separation of the Accenture member firms from AW-SC
and AA. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, Accenture recorded an accrual of $190,962
equal to the excess of the contractual obligations under the service agreements referred to above over the fair value of the services to be provided thereunder and recorded a reduction of undistributed earnings of $268,781 for the accrual for the
services contracts and other cash payments. Payments due under the five-year and six-year services agreements will be based upon rates established by AA that Accenture has determined will exceed the rates that they charge for similar services to
unrelated parties (the fair value of those services). The excess of the present value of the amounts payable to AA over the fair value of those services has been recorded as a liability and a distribution to partners as of December 2000. Accenture
is obligated to provide AA up to $22,500 per year of services valued at then current retail billing rates for five years. The present value of the fair value of these services determined by reference to the fees usually received for such services
has been recorded as a liability and as a distribution to partners as of December 2000. These liabilities, which aggregated $190,962, are reported as distributions to partners because the liabilities were incurred in connection with Accenture&#146;s
separation from AA. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2001, amounts due to/from
AA/AW-SC and Accenture are no longer classified as related party balances. Amounts due to/due from related parties at August 31, 2001 are payable to/receivable from those individuals who were partners of Accenture prior to May 31, 2001.
</FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>17.&nbsp;&nbsp;&nbsp;&nbsp;COMMITMENTS AND CONTINGENCIES </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2001, Accenture or its present personnel had been named as a defendant in various
litigation matters involving present or former clients. All of these are civil in nature. Based on the present status of these litigation matters, the management of Accenture believes the liability will not ultimately have a material effect on the
results of operations or the financial position and cash flows of Accenture. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>18.&nbsp;&nbsp;&nbsp;&nbsp;SEGMENT REPORTING
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating segments are defined as components of an enterprise
about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. </FONT></DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-31 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture&#146;s chief operating decision maker is the Chief Executive Officer. The
operating segments are managed separately because each operating segment represents a strategic business unit that serves different markets. The reportable operating segments are the five global market units, which are Communications &amp; High
Tech, Financial Services, Government, Products and Resources. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Reportable Segments </B></FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended <BR>August 31, 1999 </B></FONT></DIV> <HR NOSHADE WIDTH="118"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Comm. &amp; <BR>High <BR>Tech </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Financial <BR>Services </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Government </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Products </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Resources </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Other (1) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Total </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,498,460 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,736,416 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;777,028 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,664,317 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,812,369 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;61,266 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;9,549,856 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">De</FONT><FONT FACE="Times New Roman" SIZE="1">preciation (2) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">59,745 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">67,459 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">18,285 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">31,651 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">39,892 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">217,032 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">531,554 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">814,064 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">93,942 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">249,872 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">266,867 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">75,395 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,031,694 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">As</FONT><FONT FACE="Times New Roman" SIZE="1">sets at August 31 (3) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;368,414 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;227,894 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;141,795 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;154,383 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;169,884 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;20,750 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;1,083,120 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended <BR>August 31, 2000 </B></FONT></DIV> <HR NOSHADE WIDTH="118"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Comm. &amp; <BR>High <BR>Tech </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Financial <BR>Services </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Government </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Products </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Resources </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Other (1) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Total </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,806,506 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,541,900 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;796,862 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,890,686 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,660,868 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;55,263 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;9,752,085 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">De</FONT><FONT FACE="Times New Roman" SIZE="1">preciation (2) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">65,425 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">62,633 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">19,005 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">43,805 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">46,210 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">237,078 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">638,508 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">652,880 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">70,542 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">390,475 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">248,948 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">84,766 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">2,086,119 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">As</FONT><FONT FACE="Times New Roman" SIZE="1">sets at August 31 (3) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;492,220 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;302,138 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;123,933 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;188,252 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;178,750 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;6,418 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;1,291,711 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Year ended <BR>August 31, 2001 </B></FONT></DIV> <HR NOSHADE WIDTH="118"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Comm. &amp; <BR>High <BR>Tech </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Financial <BR>Services </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Government </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Products </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Resources </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Other (1) </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Total </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Re</FONT><FONT FACE="Times New Roman" SIZE="1">venues before reimbursements </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$3,225,393 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,896,567 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,003,235 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$2,272,127 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$1,971,375 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;75,023 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$11,443,720 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">De</FONT><FONT FACE="Times New Roman" SIZE="1">preciation (2) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">76,901 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">65,897 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">21,053 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">45,316 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">47,905 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">257,072 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">Op</FONT><FONT FACE="Times New Roman" SIZE="1">erating income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">415,647 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">527,126 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">66,414 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">340,863 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">231,024 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">(885,318</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">695,756 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">As</FONT><FONT FACE="Times New Roman" SIZE="1">sets at August 31 (3) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;500,762 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;325,641 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;161,584 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;219,486 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="8%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;&nbsp;258,146 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;&nbsp;17,523 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="1"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="9%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="1">$&nbsp;&nbsp;1,483,142 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Other includes Accenture&#146;s consolidated affiliate companies and operations, which are not related to a global market unit. In addition, it includes the one-time cost of
the restricted share units that were granted and vested as of August 31, 2001, as this amount was not charged to the global market units (see Note 12), and an interest credit of $79,496, $87,639 and $120,397 in 1999, 2000 and 2001, respectively, to
offset interest expense charged directly to the operating segments in arriving at Operating income. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(2)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">This amount includes depreciation on property and equipment controlled by each operating segment as well as an allocation for depreciation on property and equipment they do not
directly control. </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(3)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Operating segment assets directly attributed to an operating segment and provided to the chief operating decision maker include Receivables from clients, Unbilled services,
Deferred revenue and a portion of Other long-term assets that represent balances for clients with extended payment terms. </FONT></DIV> </TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-32 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Geographic Information </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues for the years ended August 31, are indicated below. Revenues are attributed to geographic areas based on the country of assignment of the partners and employees performing
the services. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Am</FONT><FONT FACE="Times New Roman" SIZE="2">ericas </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;6,070,883 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;6,259,859 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;7,204,523 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">EM</FONT><FONT FACE="Times New Roman" SIZE="2">EAI (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4,244,441 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">4,391,095 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,203,225 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">As</FONT><FONT FACE="Times New Roman" SIZE="2">ia/Pacific </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">764,075 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">888,996 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">940,124 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11,079,399 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11,539,950 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$13,347,872 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31,
long-lived assets, which represent property and equipment, net were as follows: </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>1999 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2000 </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Am</FONT><FONT FACE="Times New Roman" SIZE="2">ericas </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$446,089 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$500,133 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$567,987 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">EM</FONT><FONT FACE="Times New Roman" SIZE="2">EAI (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">169,053 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">158,184 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">199,296 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">As</FONT><FONT FACE="Times New Roman" SIZE="2">ia/Pacific </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">43,575 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">47,191 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">55,035 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$658,717 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$705,508 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="12%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$822,318 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left">
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">EMEAI includes Europe, the Middle East, Africa and India. </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT
FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The accounting policies of the operating segments are the same as those described in Note 1, Summary of Significant Accounting Policies, except for the
one-time cost of restricted share units and interest expense as described above. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>19.&nbsp;&nbsp;&nbsp;&nbsp;ACCENTURE SCA
</B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because Accenture Ltd&#146;s only business is to hold its
equity interest in Accenture SCA and to act as the sole general partner of Accenture SCA, there are no material differences between the consolidated financial statements of Accenture Ltd and consolidated financial statements that would be prepared
for Accenture SCA except (1) the minority interest included in Accenture SCA consolidated financial statements would be limited to the Accenture Canada Holdings Inc. exchangeable shares and (2) the shareholders&#146; equity section of an Accenture
SCA consolidated balance sheet would reflect the Accenture SCA Class I common shares and the Accenture SCA Class II common shares, as shown below. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>For the year ended August 31, 2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture Ltd, <BR>as reported </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Adjustments </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture <BR>SCA </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$13,347,872 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$13,347,872 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">695,756 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">695,756 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before taxes </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">794,857 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">794,857 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before minority interest and accounting <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">292,241 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">292,241 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Mi</FONT><FONT FACE="Times New Roman" SIZE="2">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">577,188 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(569,248</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">7,940 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome before accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">869,429 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(569,248</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">300,181 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;1,057,403 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$(569,248</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="15%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;488,155 </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-33 </FONT></DIV>

   <HR>
 <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ACCENTURE LTD </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>NOTES TO COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS&#151;(Continued) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>(In thousands of U.S. dollars except share data) </B></FONT></DIV> <P></P> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="82%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="8" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>August 31, 2001 </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture <BR>Ltd, as <BR>reported </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="4" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Adjustments </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Accenture <BR>SCA </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Cu</FONT><FONT FACE="Times New Roman" SIZE="2">rrent assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$4,579,637 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$4,579,637 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">No</FONT><FONT FACE="Times New Roman" SIZE="2">n-current assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,481,719 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,481,719 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al assets </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$6,061,356 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$6,061,356 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Cu</FONT><FONT FACE="Times New Roman" SIZE="2">rrent liabilities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$4,178,820 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$4,178,820 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">No</FONT><FONT FACE="Times New Roman" SIZE="2">n-current liabilities </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,192,422 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">&#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,192,422 </FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Mi</FONT><FONT FACE="Times New Roman" SIZE="2">nority interest </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">407,926 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(402,336</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">5,590 </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Sha</FONT><FONT FACE="Times New Roman" SIZE="2">reholders&#146; equity </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">282,188 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">402,336 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">684,524 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR NOSHADE></TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Tot</FONT><FONT FACE="Times New Roman" SIZE="2">al liabilities and shareholders&#146; equity </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$6,061,356 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#151;&nbsp;&nbsp; </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="14%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$6,061,356 </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10" NOWRAP> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="1">&nbsp;</TD>
<TD HEIGHT="10" COLSPAN="2" NOWRAP> <HR SIZE="4" NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="1%">&nbsp;</TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD HEIGHT="10" NOWRAP> <HR SIZE="4" NOSHADE></TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>20.&nbsp;&nbsp;&nbsp;&nbsp;QUARTERLY DATA (unaudited) </B></FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quarterly financial information for 2000 and 2001 is as follows: </FONT></DIV> <DIV
ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>First <BR>Quarter </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Second <BR>Quarter </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Third <BR>Quarter </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Fourth <BR>Quarter </B></FONT></DIV> <HR NOSHADE></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Annual </B></FONT></DIV> <HR NOSHADE></TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Fis</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>cal 2000</B> </FONT></DIV> <HR NOSHADE WIDTH="100" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="top" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$2,775,448 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$2,708,626 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$3,061,692 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$2,994,184 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$11,539,950 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating income </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">539,150 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">424,373 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">694,662 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">427,934 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,086,119 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Par</FONT><FONT FACE="Times New Roman" SIZE="2">tnership income before partner <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">573,524 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">571,907 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">902,436 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">416,027 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">2,463,894 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"><B>Fis</B></FONT><FONT FACE="Times New Roman" SIZE="2"><B>cal 2001</B> </FONT></DIV> <HR NOSHADE WIDTH="100" ALIGN="left"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re</FONT><FONT FACE="Times New Roman" SIZE="2">venues </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$3,238,292 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$3,384,059 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$3,519,264 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$3,206,257 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$13,347,872 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Op</FONT><FONT FACE="Times New Roman" SIZE="2">erating income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">839,403 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">522,698 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">115,572 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(781,917</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">695,756 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Inc</FONT><FONT FACE="Times New Roman" SIZE="2">ome (loss) before accounting change </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,010,467 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">419,539 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(190,795</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(369,782</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">869,429 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Par</FONT><FONT FACE="Times New Roman" SIZE="2">tnership income (loss) before partner <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,198,441 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">419,539 </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(190,795</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">1,427,185 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ne</FONT><FONT FACE="Times New Roman" SIZE="2">t income (loss) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(369,782</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(369,782</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ea</FONT><FONT FACE="Times New Roman" SIZE="2">rnings (loss) per share: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ba</FONT><FONT FACE="Times New Roman" SIZE="2">sic and diluted (1) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">(1.25</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">) </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">mmon stock prices per share: </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV><FONT FACE="Times New Roman" SIZE="2">&nbsp;</FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hig</FONT><FONT FACE="Times New Roman" SIZE="2">h </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">15.50 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
<TR>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Low</FONT><FONT FACE="Times New Roman" SIZE="2"> </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right" NOWRAP WIDTH="11%"> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">14.05 </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD ALIGN="right" VALIGN="bottom" NOWRAP> <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">n/a </FONT></DIV></TD>
<TD NOWRAP VALIGN="Bottom"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"></FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <HR NOSHADE WIDTH="10%" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">n/a = not applicable </FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="020" VALIGN="top" ALIGN="left"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></DIV></TD>
<TD WIDTH="008" VALIGN="top"><DIV>&nbsp;</DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Certain common share equivalents have been excluded from the earnings (loss)-per-share calculation as their effect is antidilutive. In addition, for the purpose of the above
calculation of earnings (loss)-per-share, the weighted average number of shares is based upon the periods the shares have been outstanding. The weighted average basic shares were 295,392,338 and the diluted shares were 899,711,420. </FONT></DIV>
</TD></TR></TABLE> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">F-34 </FONT></DIV>

   <HR>
 <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>SIGNATURES </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf on November 29, 2001 by the undersigned, thereunto duly authorized. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="052%">&nbsp;</TD>
<TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">A<SMALL>C</SMALL></FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2"><SMALL>CENTURE</SMALL> L<SMALL>TD</SMALL> </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="056%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;J<SMALL>OE</SMALL> W. F<SMALL>OREHAND</SMALL> </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="052%">&nbsp;</TD>
<TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">By</FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman"
SIZE="2">:&nbsp;<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="056%">&nbsp;</TD>
<TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">Na</FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">me: Joe W. Forehand </FONT></DIV> </TD></TR></TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="056%">&nbsp;</TD>
<TD WIDTH="002%" VALIGN="top"><DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">Tit</FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">le: Chief Executive Officer and Chairman of the Board </FONT></DIV> </TD></TR></TABLE> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>POWER OF ATTORNEY </B></FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL
PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Joe W. Forehand, Harry L. You, and Douglas G. Scrivner, and each of them, as his true and lawful attorneys-in-fact and agents, with power to
act with or without the others and with full power of substitution and resubstitution, to do any and all acts and things and to execute any and all instruments which said attorneys and agents and each of them may deem necessary or desirable to
enable the registrant to comply with the U.S. Securities Exchange Act of 1934, as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission thereunder in connection with the registrant&#146;s Annual Report
on Form 10-K for the fiscal year ended August 31, 2001 (the &#147;Annual Report&#148;), including specifically, but without limiting the generality of the foregoing, power and authority to sign the name of the registrant and the name of the
undersigned, individually and in his capacity as a director or officer of the registrant, to the Annual Report as filed with the U.S. Securities and Exchange Commission, to any and all amendments thereto, and to any and all instruments or documents
filed as part thereof or in connection therewith; and each of the undersigned hereby ratifies and confirms all that said attorneys and agents and each of them shall do or cause to be done by virtue hereof. </FONT></DIV> <DIV ALIGN="left"><FONT
SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below
on November 29, 2001 by the following persons on behalf of the registrant and in the capacities indicated. </FONT></DIV> <DIV ALIGN="left"><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP WIDTH="28%" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Signature </B></FONT></DIV> <HR NOSHADE WIDTH="68"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Title </B></FONT></DIV> <HR NOSHADE WIDTH="37"></TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="28%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;J<SMALL>OE</SMALL> W. F<SMALL>OREHAND</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Joe W. Forehand </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ch</FONT><FONT FACE="Times New Roman" SIZE="2">ief Executive Officer and Chairman of the Board <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(principal executive officer)
</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="28%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;S<SMALL>TEPHAN</SMALL> A. J<SMALL>AMES</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Stephan A. James </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ch</FONT><FONT FACE="Times New Roman" SIZE="2">ief Operating Officer and Director </FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">S-1 </FONT></DIV>

   <HR>
 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">

<TR>
<TD VALIGN="bottom" NOWRAP WIDTH="39%" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Signature </B></FONT></DIV> <HR NOSHADE WIDTH="68"></TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Title </B></FONT></DIV> <HR NOSHADE WIDTH="37"></TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;S<SMALL>TEVEN</SMALL> A. B<SMALL>ALLMER</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Steven A. Ballmer </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;D<SMALL>INA</SMALL> D<SMALL>UBLON</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Dina Dublon </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;K<SMALL>ARL</SMALL>-H<SMALL>EINZ</SMALL> F<SMALL>L&Ouml;THER</SMALL> </FONT></DIV> <HR NOSHADE
ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Karl-Heinz Fl&ocirc;ther </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">naging Partner&#151;Financial Services Global Market <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unit and Director </FONT></DIV>
</TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;J<SMALL>OEL</SMALL> P. F<SMALL>RIEDMAN</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Joel P. Friedman </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;W<SMALL>ILLIAM</SMALL> D. G<SMALL>REEN</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>William D. Green </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ma</FONT><FONT FACE="Times New Roman" SIZE="2">naging Partner&#151;Communications &amp; High Tech <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Global Market Unit and Director
</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;R<SMALL>OBERT</SMALL> I. L<SMALL>IPP</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Robert I. Lipp </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;B<SMALL>LYTHE</SMALL> J. M<SMALL>C</SMALL>G<SMALL>ARVIE</SMALL> </FONT></DIV> <HR NOSHADE
ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Blythe J. McGarvie </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;S<SMALL>IR</SMALL> M<SMALL>ARK</SMALL> M<SMALL>OODY</SMALL>-S<SMALL>TUART</SMALL> </FONT></DIV>
<HR NOSHADE ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Sir Mark Moody-Stuart </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;M<SMALL>ASAKATSU</SMALL> M<SMALL>ORI</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Masakatsu Mori </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;D<SMALL>IEGO</SMALL> V<SMALL>ISCONTI</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Diego Visconti </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
<TR>
<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;W<SMALL>ULF</SMALL> <SMALL>VON</SMALL> S<SMALL>CHIMMELMANN</SMALL> </FONT></DIV> <HR NOSHADE
ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Wulf von Schimmelmann </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Dir</FONT><FONT FACE="Times New Roman" SIZE="2">ector </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
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<TD HEIGHT="10"> </TD> </TR>
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<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;J<SMALL>ACKSON</SMALL> L. W<SMALL>ILSON</SMALL>, J<SMALL>R</SMALL>. </FONT></DIV> <HR NOSHADE
ALIGN="left"><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Jackson L. Wilson, Jr. </B></FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Co</FONT><FONT FACE="Times New Roman" SIZE="2">rporate Development Officer, Managing General <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partner&#151;Accenture Technology
Ventures and <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director </FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="10"> </TD> </TR>
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<TD HEIGHT="10"> </TD> </TR>
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<TD VALIGN="top" ALIGN="center" NOWRAP WIDTH="39%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;H<SMALL>ARRY</SMALL> L. Y<SMALL>OU</SMALL> </FONT></DIV> <HR NOSHADE ALIGN="left"><DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Harry L. You </B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%">&nbsp;&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <DIV ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Ch</FONT><FONT FACE="Times New Roman" SIZE="2">ief Financial Officer (principal financial and <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;accounting officer) </FONT></DIV> </TD>
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<DOCUMENT>
<TYPE>EX-10.5
<SEQUENCE>3
<FILENAME>dex105.txt
<DESCRIPTION>ARTICLES OF ASSOCIATION OF ACCENTURE SCA
<TEXT>
<PAGE>

                                                                    EXHIBIT 10.5

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                                  ACCENTURE SCA

                        Societe en commandite par actions

               Siege social: 398, route d'Esch, L-1471 Luxembourg

                Registre de Commerce Luxembourg n(degree) B 79874





                               STATUTS COORDONNES

                            a la date du 17 aout 2001



                         UPDATED ARTICLES OF ASSOCIATION

                             as at August 17th, 2001

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                                 ENGLISH VERSION

Article 1 - Form

There exists among Accenture Ltd, a company limited by shares organised under
the laws of Bermuda, being the general partner (gerant commandite) (the "General
Partner" or "Accenture Ltd") of Accenture SCA, a partnership limited by shares
(societe en commandite par actions) (hereinafter referred to as the "Company")
and Accenture Minority IV, Ltd, a Gibraltar company being the current limited
shareholder (associe commanditaire) of the Company and all those persons who
shall become limited shareholders (associes commanditaires) (the "Limited
Shareholders") of the Company.

Hereinafter the Limited Shareholders and the General Partner will be referred to
individually as a Shareholder and collectively as the Shareholders.

Article 2 - Term

The Company is incorporated for an unlimited period of time. However, the
Company shall come to an end in the event of a resolution to dissolve the
Company adopted at a general meeting of Shareholders deciding in compliance with
the conditions of quorum and majority required for amendments to the Articles of
Association. The Company shall not end in the event of the resignation,
dissolution, bankruptcy or insolvency of the General Partner.

Article 3 - Purposes

The Company shall have as its business purpose the holding of participations, in
any form whatsoever, in Luxembourg and foreign companies, the acquisition by
purchase, subscription, or in any other manner as well as the transfer by sale,
exchange or otherwise of stock, bonds, debentures, notes and other securities of
any kind, and the ownership, administration, development and management of its
participations and of its asset portfolio.

The Company may carry on any commercial, industrial and/or financial activity or
maintain a commercial establishment open to the public. The Company may
participate directly on indirectly in the establishment and development of any
financial, industrial or commercial enterprises in Luxembourg and abroad and it
may render them every assistance, whether of a financial nature or not, such as,
without limitation, the granting of loans or advances, guarantees for their
benefit or other forms of assistance. The Company may borrow in any form and
proceed to the issuance of bonds and notes whether or not convertible or
exchangeable in shares of the Company or into shares of other companies.

The Company may enter into and perform under global alliances and marketing
arrangements and any other contracts aimed at promoting and furthering the
development and the operation of the Accenture group, including but not limited
to actions involving or relating to staff of any and all affiliated group
companies.

In general, it may take any controlling and supervisory measures and carry out
any operation which it may deem useful for the accomplishment and development of
its purposes.

Article 4 - Registered office

The registered office of the Company is established in Luxembourg City, Grand
Duchy of Luxembourg. The General Partner may establish branches or other offices
either in Luxembourg or abroad.

In the event that the General Partner determines that extraordinary political,
economic or social developments have occurred or are imminent that interfere or
are likely to interfere with the normal activities of the Company at its
registered office, or with the ease of communication between such office and
persons abroad, the registered office may be

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temporarily transferred abroad until the complete cessation of these
extraordinary circumstances; such temporary measures shall have no effect on the
nationality of the Company which, notwithstanding the temporary transfer of its
registered office, will remain a Luxembourg partnership limited by shares.

Article 5 - Capital

The Company has a subscribed, issued and fully paid nominal share capital of EUR
1,693,240,285 (one billion six hundred ninety-three million two hundred forty
thousand two hundred eighty-five) held by the General Partner and having a par
value of one Euro and twenty-five cents (EUR 1.25) each and shares (acstions de
commanditaires) held by the Limited Shareholder(s) having a par value of one
Euro and twenty-five cents (EUR 1.25) each. The Shares are divided into
883,633,920 (eight hundred eighty-three million six hundred thirty-three nine
hundred twenty) Class I Common Shares ("Class I Common Shares") of which
5,000,000 (five million) are designated as Class I Common Shares Series A,
5,000,000 (five million) are designated as Class I Common Shares Series B,
10,000,000 (ten million) are designated as Class I Common Shares Series C,
10,000,000 (ten million) are designated as Class I Common Shares Series D,
15,000,000 (fifteen million) are designated as Class I Common Shares Series E,
15,000,000 (fifteen million) are designated as Class I Common Shares Series F,
20,000,000 (twenty million) are designated as Class I Common Shares Series G,
25,000,000 (twenty-five million) are designated as Class I Common Shares Series
H, 5,000,000 (five million) are designated as Class I Common Shares Series I,
5,000,000 (five million) are designated as Class I Common Shares Series J,
16,050,000 (sixteen million fifty thousand) Class I Common Shares Series K, and
470,958,308 (four hundred seventy million nine hundred fifty-eight thousand
three hundred eight) Class II Common Shares ("Class II Common Shares") having
the same characteristics and rights save as to those differences outlined in
these Articles of Association. The Class I Common Shares and the Class II Common
Shares are individually referred to as a "Share" and collectively as the
"Shares". The Class I Common Shares and Class II Common Shares are issued as
redeemable shares in accordance with the terms of article 49-8 of the law of 10
August, 1915, on commercial companies, as amended (the "Law"), and the
redemption features laid down in Article 7 hereof shall apply thereto.

An extraordinary meeting of Shareholders, resolving in the manner required for
the amendment of these Articles of Association, and with the consent of the
General Partner, may increase the subscribed and issued capital.

Notwithstanding the preceding paragraph, the General Partner of the Company is
authorised and empowered to render effective an increase of the subscribed and
issued capital, in whole or in part, from time to time, within a period starting
as of May 5, 2001, and expiring on the fifth anniversary of such date, by
issuing shares representing such whole or partial increase of the capital up to
the total amount of the authorised share capital and for the number and classes
of Shares being the object of the authorisation. The General Partner shall
accept subscriptions for such shares.

In connection with this authorisation to increase the capital and in compliance
with article 32-3 (5) of the Law, the General Partner of the Company is
authorised, at its discretion, to waive entirely or partially or to limit, or to
set conditions in respect of any preferential subscription rights of the
existing Shareholders for the same period of five years and to determine the
amount of issue premium (if any) which will have to be paid by the subscriber(s)
in the context of this capital increase.

Class I Common Shares are convertible into Class II Common Shares by a
resolution of an extraordinary meeting of Shareholders resolving in the manner
required for amendments of these Articles of Association. The conversion ratio
shall be 1 Class I Common Share for 10 Class II Common Shares. Upon such
resolution, the nominal capital shall be increased by EUR 11.25 per Class I
Common Share so converted and Class II Common Shares shall be

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issued in accordance with the conversion ratio in replacement of the Class I
Common Shares so converted.

Class II Common Shares are convertible into Class I Common Shares by a
resolution of an extraordinary meeting of shareholders resolving in the manner
required for amendments of these Articles of Association. The conversion ratio
shall be 10 Class II Common Shares for 1 Class I Common Share. Upon such
resolution, the nominal capital shall be reduced by EUR 11.25 per 10 Class II
Common Shares so converted and the amount of the nominal share capital reduction
shall be allocated to the share premium reserve of the Company. In addition,
additional Class I Common Shares shall be issued in accordance with the
conversion ratio in replacement of the Class II Common Shares so converted.

The authorised capital of the Company is set at EUR 50,000,000,000 consisting of
20,000,000,000 Class I Common Shares of a par value of one euro and twenty-five
cents (EUR 1.25) each and of 20,000,000,000 Class II Common Shares of a par
value of one euro and twenty-five cents (EUR 1.25) each.

The General Partner is authorised and empowered to issue Class I Common Shares
and/or Class II Common Shares from time to time in one or several series bearing
different numbers or letters in order to identify them.

The authorisation granted to the General Partner includes the authorisation to
issue Shares to itself.

The General Partner is hereby authorised and empowered to determine the
conditions attaching to any subscription of Shares, and it may, from time to
time, effect such whole or partial increase upon the conversion of any net
profit of the Company into capital and the attribution of fully-paid Shares to
Shareholders in lieu of dividends.

The General Partner is further authorised to cause the Company to issue
warrants, convertible bonds or assimilated instruments or bonds with warrants or
subscription rights or to issue any financial instruments convertible into
Shares under the terms and conditions to be set by the General Partner.

Each time the General Partner shall act to render effective the increase of
capital, as authorised, Article 5 of the Articles of Association of the Company
shall be amended so as to reflect the result of such action and the General
Partner shall take or authorise any person to take any necessary steps for the
purpose of the recording and publication of such increase and such amendment.

The Company recognises only one holder per Share; in case a Share is held by
more than one person, the Company has the right to suspend the exercise of all
rights attached to that Share until one person is appointed or designated by the
joint holders as the sole owner in relation to the Company.

The Shares of the Company are and they continue to stay in registered form. The
Shares are not certificated, but a certificate (certificat d'inscription
nominative) witnessing the registration of the relevant Shareholder in the share
register of the Company and the number of Shares held by it shall be issued by
the Company on request of the Shareholder.

A share register shall be kept at the registered office of the Company and, to
the extent the General Partner shall so decide, with a transfer agent and
registrar. Such register shall set forth the name of each Shareholder, its
residence or elected notice address, the number of Shares held by it, the class
of Shares, the amounts paid in on each such Share, the transfers of Shares and
the dates of such transfers.

Unpaid amounts, if any, on issued and outstanding Shares may be called at any
time at the discretion of the General Partner, provided however that calls shall
be made on all the Shares in the same proportion and at the same time. Any sum,
the payment of which is in arrear, automatically attracts interest in favour of
the Company at the rate of ten per cent (10%) per

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year or such other rate as may be determined by the General Partner from time to
time calculated from the date when the payment was due until the date of the
actual payment.

Article 6 - Transfer of Shares

Except for a redemption made pursuant to Article 7, no Transfer (as defined
below) of Shares of the Company by a Limited Shareholder shall be made unless
the Supervisory Board of the Company or its delegate shall have given its prior
approval to a contemplated Transfer.

If a Limited Shareholder wants to transfer or dispose of all or part of its
shares in the Company or of all or part of the rights attached thereto, in any
form whatsoever, including, without limitation, via a sale, gift, pledge or some
other form of encumbrance or otherwise (a "Transfer"), it must submit a written
application beforehand to the Supervisory Board or its delegate by registered
mail with acknowledgement of receipt or any other means approved by the
Supervisory Board or its delegate. A Transfer application shall contain the name
of the contemplated transferee, the contemplated sale price or consideration as
well as any other relevant information.

The decision of the Supervisory Board will be made known to the applicant as
soon as reasonably practicable after it shall have been taken. The Supervisory
Board or its delegate's decision in respect of the application must be made
known to the Limited Shareholder by registered mail with acknowledgement of
receipt or any other means approved by the General Partner.

Any Transfer not made in compliance with the terms hereof shall, with respect to
the Company, be deemed to be null and void and the Company shall not proceed
with the registration of any transferee in the share register unless (i) the
Transfer to such transferee has been approved in writing by the Supervisory
Board or its delegate and (ii) the transferee shall have signed any and all
relevant documents as may be required by the Supervisory Board or its delegate.

Article 7 - Redemption of Shares

The Company is authorised to redeem Class II Common Shares or any series thereof
at the request of the General Partner and upon the written approval of the
Supervisory Board in accordance with the procedures laid down in Article 16
hereto. If the redemption of the Class II Common Shares or of a series thereof
will be done in the context of or accompanied by a share capital reduction of
the Company, the redemption of Class II Common Shares or a series thereof must
in addition be approved by a resolution at a meeting of Shareholders passed by a
two thirds majority of those present and voting including the consent of the
General Partner.

Subject to any contractual restrictions on Transfer by a holder set forth in any
contract or agreement to which the Company or any of its affiliates is a party,
Class I Common Shares shall be redeemable for cash at the option of the holder
by the giving of irrevocable notice of an election for redemption to the
Company.

Notwithstanding the preceding paragraph, at the option of the Company
represented by the General Partner, the redemption price payable to any Limited
Shareholder that becomes a Limited Shareholder after May 31, 2001 (or such other
date that the Supervisory Board shall declare to be the date of the consummation
of the Accenture group of companies' transition to a corporate structure) (a
"Subsequent Limited Shareholder") in connection with any redemption under this
Article 7 may be paid in cash or in Accenture Ltd Class A Common Shares and any
holder and the Company may agree that the Company may redeem such holder's Class
I Common Shares for different consideration.

At the request of the General Partner, the Company is authorised to redeem any
Class I Common Share or any series held by any Subsequent Limited Shareholder
for Accenture Ltd Class A Common Shares if the Company receives a satisfactory
opinion from an

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internationally recognized counsel or professional tax advisor that such
redemption should be tax-free with respect to such Subsequent Limited
Shareholder. If the redemption of the Class I Common Share will be done in the
context of or accompanied by a share capital reduction of the Company, the
redemption must in addition be approved by a resolution at a meeting of
Shareholders passed by a two-thirds majority of those present and voting,
including the consent of the General Partner.

The redemption price for a Class I Common Share to be paid in Accenture Ltd
Class A Common Shares shall equal a number of Accenture Ltd Class A Common
Shares equal to the Valuation Ratio (as defined below). The redemption price for
a Class I Common Share to be paid in cash shall equal the Valuation Ratio
multiplied by the Market Price of an Accenture Ltd Class A Common Share (as
defined below) as of the U.S. trading day following the United States trading
day on which the Company receives a notice of an election for redemption with
respect to such Class I Common Share.

Notwithstanding anything to the contrary, (i) no redemption at the option of a
holder may be made prior to the time that the Accenture Ltd Class A Common
Shares shall have been listed for trading on the New York Stock Exchange and
(ii) the Company may refuse to honor a request for redemption at any time or
during any period, including, without limitation, during a so-called "blackout
period" (and the Class I Common Shares shall not be redeemable at such time or
during such period), if the Company determines, based on the advice of counsel
(which may be inside counsel), that there is material non-public information
that may affect the Average Price Per Share (as defined below) at such time or
during such period.

For the purposes of the Articles of Association a Luxembourg business day shall
mean a day on which banks are ordinarily open for business in the City of
Luxembourg, Luxembourg.

The Company may adopt reasonable procedures for the implementation of the
redemption provisions set forth in this Article 7, including, without
limitation, procedures for the giving of notice of an election for redemption.

Article 8 - Liability of Shareholders

The Limited Shareholders are only liable up to the amount of their capital
contribution made to the Company.

The General Partner's liability is and shall be unlimited.

Article 9 - Meetings of Shareholders

The annual general meeting of Shareholders shall be held, in accordance with
Luxembourg law, in Luxembourg at the registered office of the Company, or at
such other place in Luxembourg as may be specified in the notice of meeting, on
January 15 at 12:00 noon. If such day is not a Luxembourg business day, the
annual general meeting shall be held on the next following Luxembourg business
day.

Other meetings of Shareholders may, subject to applicable law, be held at such
place and at such time as may be specified by the General Partner in the
respective notices of meeting.

All general meetings shall be chaired by the General Partner.

Article 10 - Notice, quorum, proxies, majority

The notice periods and quorum rules required by the Law shall apply with respect
to the meetings of Shareholders of the Company, as well as with respect to the
conduct of such meetings, unless otherwise provided herein.

Each Share is entitled to one vote. A Shareholder may act at any meeting of
Shareholders by appointing another person in writing (whether in original or by
telefax, cable, telegram or telex), whether a Shareholder or not, as its proxy.

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Except as otherwise required by law or by these Articles of Association,
resolutions at a meeting of Shareholders will be passed by a simple majority of
those Shares represented and voting at the meeting and with the consent of the
General Partner.

The following matters shall require a quorum (if and when required as a matter
of the Law) of half of the Company's issued and outstanding Shares and a
two-thirds majority vote of those Shares represented and voting at the meeting:

(i)    amendment of these Articles of Association;

(ii)   dissolution and the liquidation of the Company;

(iii)  setting of the authorised share capital and the authorisation given to
       the General Partner to increase the Company's share capital within the
       limits of the authorisation;

(iv)   decrease of the Company's share capital; and

(v)    sale of all or substantially all of the Company's assets.

The following matters shall require a unanimous resolution of all the
Shareholders of the Company:

(i)    the redomestication of the Company (i.e. its migration) by the change of
       the nationality of the Company; and

(ii)   the assessment of the Shareholders.

The Shares shall, as a rule, vote as a single class. Matters adversely affecting
the rights of the holders of a specific share class only shall require a quorum
(if and when required as a matter of the Law) of half of the class' issued and
outstanding Shares and a two-thirds majority vote of the Shares of that share
class and, in respect of such matters but only in respect of such matters, the
holders shall vote as a separate class.

Article 11 - Convening notice

Shareholders' meetings shall be convened by the General Partner or by the
Supervisory Board, pursuant to a notice setting forth the agenda and sent by
registered mail at least eight days prior to the meeting to each Shareholder at
the Shareholder's notice address on record or, failing which, its residence
address on record in the share register of the Company or by two publications in
each of the Luxembourg press and in the Luxembourg Official Gazette (Memorial),
whereby the first publication shall be made so that the second publication shall
be made at least eight days prior to the meeting and with there being at least
an eight-day interval between the first and the second publications for the
meeting.

If all the Shareholders are present or represented at a meeting of Shareholders,
and if they state that they have been informed of the agenda of the meeting, the
meeting may be held without prior notice.

The General Partner may determine all reasonable conditions that must be
fulfilled by Shareholders for them to participate in any meeting of
Shareholders.

Article 12 - Powers of the meeting of Shareholders

Any regularly constituted meeting of Shareholders of the Company shall represent
the entire body of Shareholders of the Company. The meeting of Shareholders may
resolve on any item only with the consent of the General Partner.

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Article 13 - Management

The Company shall be managed by the General Partner who shall be the liable
partner (associe - gerant - commandite) and who shall be personally, jointly and
severally liable with the Company for all liabilities which cannot be met out of
the assets of the Company.

The General Partner is vested with the broadest powers to perform all acts of
administration and disposition in the Company's interest which are not expressly
reserved by the Law or by these Articles of Association to the meeting of
Shareholders or to the Supervisory Board.

The General Partner shall have the sole authority to institute and direct court
proceedings and to negotiate, settle and compromise disputes on behalf of the
Company and may delegate this authority to such persons or committees as it may
designate, provided the Supervisory Board shall have approved the persons to
whom the delegation by the General Partner of such authority is made.

The General Partner shall have the power on behalf and in the name of the
Company to carry out any and all of the purposes of the Company and to perform
all acts and enter into and perform all contracts and other undertakings that it
may deem necessary, advisable or useful or incidental thereto. Except as
otherwise expressly provided, the General Partner has, and shall have full
authority in its discretion to exercise, on behalf of and in the name of the
Company, all rights and powers necessary or convenient to carry out the purposes
of the Company.

Article 14 - Authorised signature

The Company shall be bound by the corporate signature of the General Partner as
made by the individual or joint signatures of any other persons to whom
authority shall have been delegated by the General Partner as the General
Partner shall determine in its discretion, provided the Supervisory Board shall
have approved the persons to whom the delegation by the General Partner of such
authority is made.

Article 15 - Remuneration of General Partner; Expenses

The General Partner shall receive no remuneration from the Company for its
duties. To the largest extent permitted by applicable law, but without prejudice
to the second paragraph of Article 8, the Company shall bear, and reimburse for,
the costs and expenses incurred by the General Partner resulting from the
performance of its duties and/or actions taken on behalf of and/or for the
benefit of the Company and may make advances to the General Partner in
connection therewith (including, without limitation, losses, damages and defense
costs resulting from actual or threatened third party claims).

Article 16 - Supervisory Board

The affairs of the Company and its financial situation including particularly
its books and accounts shall be supervised by a supervisory board composed of at
least three board members (herein referred to as the "Supervisory Board").

The Supervisory Board shall be consulted by the General Partner on such matters
as the General Partner may determine, and it shall authorise any actions of the
General Partner that may, pursuant to the Law or under these Articles of
Association, exceed the powers of the General Partner.

The Supervisory Board shall approve those individuals put forth from time to
time by the General Partner to exercise the General Partner's powers with
respect to the management of the Company, and the General Partner shall act only
through such individuals.

The Supervisory Board shall be elected by a simple majority vote of the general
meeting of Shareholders for a maximum term of six years, which shall be
renewable.

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The general meeting of Shareholders shall determine the remuneration of the
Supervisory Board, if any.

The Supervisory Board shall be convened by its chairman (as appointed by the
Supervisory Board from the Board members) or by the General Partner.

Written notice of any meeting of the Supervisory Board shall be given to all
members of the Supervisory Board with at least eight days prior notice, except
in circumstances of emergency, in which case the nature of such circumstances
shall be set forth in the notice of the meeting. This notice may be waived by
the consent in writing, whether in original or by cable, telegram, telefax or
telex of each member. Separate notice shall not be required for individual
meetings held at times and places prescribed in a schedule previously adopted by
resolution of the Supervisory Board. If all the members of the Supervisory Board
are present or represented at a meeting of Supervisory Board, and if they state
that they have been informed of the agenda of the meeting, the meeting may be
held without prior notice.

Any member may act at any meeting of the Supervisory Board by appointing in
writing, whether in original or by cable, telegram, telex, telefax or other
electronic transmission another member as his proxy.

The Supervisory Board can deliberate or act validly only if at least the
majority of its members are present or represented. Resolutions shall be
approved if taken by a majority of the votes of the members present or
represented at such meeting. Resolutions may also be taken in one or several
written instruments signed by all the members.

No member of the Supervisory Board shall be liable in respect of any negligence,
default or breach of duty on his own part in relation to the Company and each
member of the Supervisory Board shall be indemnified out of the funds of the
Company against all liabilities, losses, damages or expenses arising out of the
actual or purported execution or discharge of his duties or the exercise of his
powers or otherwise in relation to or in connection with his duties, powers or
office; provided that this exemption from liability and indemnity shall not
extend to any matter which would render them void pursuant to Luxembourg law.

Article 17 - Accounting year - Accounts

The accounting year of the Company shall begin on 1st September and it shall
terminate on 31st August of each year.

The accounts of the Company shall be stated in euro and/or United States dollars
or in any other fungible currency as decided by the General Partner.

Article 18 - Allocation of profits

From the annual net profits of the Company, five per cent (5 %) shall be
allocated to the legal reserve as required by the Law. This allocation shall
cease to be required as soon as such legal reserve amounts to ten per cent (10
%) of the nominal issued share capital of the Company as stated in Article 5
hereof as increased or reduced from time to time.

The General Partner shall determine how the annual net profits shall be disposed
of, and it shall decide to pay dividends from time to time, as it, in its
discretion, believes to suit best the corporate purpose and policy of the
Company. A general meeting of Shareholders shall have to approve the General
Partner's decision to pay dividends as well as the profit allocation proposed by
the General Partner.

Each Shareholder shall have dividend rights corresponding to its share. Each
Class II common Share shall entitle its holder to receive a dividend equal to
10% of any dividend to which a Class I Common Share entitles its holder, whether
in cash or in kind.

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The dividends may be paid in Euro or in United States Dollars or in any other
currency determined by the General Partner and they may be paid at such places
and times as shall be determined by the General Partner.

The General Partner may decide to pay interim dividends under the conditions and
within the limits laid down in the Law.

Article 19 - Dissolution and liquidation

The Company may be voluntarily dissolved by a resolution passed at a general
meeting of Shareholders with the consent of the General Partner.

The liquidation shall be carried out by one or several liquidators (who may be
physical persons or legal entities) named by a general meeting of Shareholders
which shall also determine their powers and their remuneration.

Each holder of Shares of the Company shall be entitled (to the extent of the
availability of funds or assets in sufficient amount), to the repayment of the
nominal share capital amount corresponding to its Share holdings. The
liquidation proceeds (if any), including the return of nominal share capital,
shall be paid so that each Class II Common Share shall entitle its holder to
receive a liquidation payment equal to 10% of any liquidation payment to which a
Class I Common Share entitles its holder.

Article 20 - Amendments

These Articles of Association may be amended from time to time by a general
meeting of Shareholders, subject to the quorum and majority requirements
provided by the laws of Luxembourg, and subject to the consent of the General
Partner.

Article 21 -- Tax Matters

The General Partner may, in its sole discretion, make any tax elections with
respect to the Company, provided that the General Partner reasonably determines
that any such election would not have an adverse tax impact on any Shareholder.

Article 22 - Applicable law

All matters not governed by these Articles of Association shall be determined by
application of the provisions of Luxembourg law, and, in particular, of the Law.

Article 23 - Definitions

The "Average Price Per Share" as of any day shall equal the average of the high
and low sales prices of Accenture Ltd Class A Common Shares as reported on the
New York Stock Exchange (or if the Accenture Ltd Class A Common Shares are not
listed or admitted to trading on the New York Stock Exchange, on the American
Stock Exchange, or if the Accenture Ltd Class A Common Shares are not listed or
admitted to trading on the American Stock Exchange, on the Nasdaq National
Market, or if the Accenture Ltd Class A Common Shares are quoted on the Nasdaq
National Market, on the over-the-counter market as furnished by any nationally
recognized New York Stock Exchange member firm selected by Accenture Ltd for
such purpose), net of customary brokerage and similar transaction costs as
determined with respect to the Company and by the Company.

The "Market Price of an Accenture Ltd Class A Common Share" as of any day shall
equal the Average Price Per Share as of such day, unless Accenture Ltd sells
(i.e. trade date) shares of its Class A Common Shares on such day for cash other
than in a transaction with any employee or an affiliate and other than pursuant
to a preexisting obligation; in which case the "Market Price of an Accenture Ltd
Class A Common Share" as of such day shall be the weighted average sale price
per share, net of brokerage and similar costs.

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The "Valuation Ratio" at any time shall equal 1.00, provided that the Valuation
Ratio shall be subject to adjustment from time to time pursuant to the following
provisions of this Article 23 If at any time:

(i)   Accenture Ltd acquires or otherwise holds more than a de miminis amount of
      assets other than:

     (a)  its shareholding in the Company,

     (b)  any direct or indirect interest in its own shares (provided that such
          shares would not be treated as an asset of Accenture Ltd on a
          consolidated balance sheet of Accenture Ltd prepared in accordance
          with generally accepted accounting principles in the United States of
          America) or

     (c)  any assets that it holds only transiently prior to contributing or
          loaning such assets to the Company (provided that any such transiently
          held assets are so contributed or loaned prior to the end of the then
          current fiscal quarter of Accenture Ltd),

(ii)  Accenture Ltd incurs or otherwise is liable for more than a de miminis
      amount of liabilities other than any liability for which it is the obligee
      under a corresponding liability of the Company or

(iii) circumstances otherwise require, then

     (1)  the General Partner shall promptly inform the Supervisory Board and
          those members of the Supervisory Board that are also Limited
          Shareholders (in such capacity, the "Limited Shareholders Committee")
          of such fact,

     (2)  the General Partner shall provide the Limited Shareholders Committee
          with such other information, including financial information or
          statements, as the Limited Shareholders Committee may reasonably
          require in connection with the determinations contemplated by the
          following clause (3) of this sentence and

     (3)  each of the General Partner and the Limited Shareholders Committee
          shall use their best efforts to promptly:

          (x)  determine whether an adjustment to the Valuation Ratio is
               required in order to reflect the relative fair market values
               of an Accenture Ltd Class A Common Share and a Class I Common
               Share and

          (y)  if such an adjustment is so required, determine a process for
               equitable adjustment of the Valuation Ratio (whether based on the
               financial statements of Accenture Ltd or otherwise and whether a
               process for a one-time adjustment or recurring adjustments).

If the General Partner and the Limited Shareholders Committee determine that an
adjustment in the Valuation Ratio is so required and determine a process for
equitable adjustment of the Valuation Ratio, then the Valuation Ratio shall be
adjusted by such process. If no agreement can be reached promptly (but in any
event within 45 days) between the General Partner and the Limited Shareholders
Committee as to whether any such adjustment is so required or as to a process
for equitable adjustment, then the General Partner and the Limited Shareholders
Committee shall choose an independent arbitrator (which may be a leading
international investment bank) who is a recognized expert in the field of
company valuation to (x) determine whether an adjustment to the Valuation Ratio
is required in order to reflect the relative fair market values of an Accenture
Ltd Class A Common Share and a Class I Common Share and (y) if such an
adjustment is so required, determine a process for

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equitable adjustment of the Valuation Ratio (whether based on the financial
statements of Accenture Ltd or otherwise and whether a process for a one-time
adjustment or recurring adjustments). If the arbitrator determines that an
adjustment in the Valuation Ratio is so required and determines a process for
equitable adjustment of the Valuation Ratio, then the Valuation Ratio shall be
adjusted by such process.

If Accenture Ltd:

(i)    pays a dividend or makes a distribution on its Accenture Ltd Class A
       Common Shares in Accenture Ltd Class A Common Shares,

(ii)   subdivides its outstanding Accenture Ltd Class A Common Shares into a
       greater number of shares,

(iii)  combines its outstanding Accenture Ltd Class A Common Shares into a
       smaller number of shares,

(iv)   makes a distribution on its Accenture Ltd Class A Common Shares in shares
       of its share capital other than Accenture Ltd Class A Common Shares or

(v)    issues by reclassification of its Accenture Ltd Class A Common Shares any
       shares of its share capital,

then the Valuation Ratio in effect immediately prior to such action shall be
adjusted so that the holder of Class I Common Shares thereafter redeemed may
receive the redemption price or number of shares of share capital of Accenture
Ltd, as the case may be, which it would have owned immediately following such
action if it had redeemed immediately prior to such action (after taking into
account any corresponding action taken by the Company).

In the event of any business combination, amalgamation, restructuring,
recapitalization or other extraordinary transaction directly or indirectly
involving Accenture Ltd or any of its securities or assets as a result of which
the holders of Accenture Ltd Class A Common Shares shall hold voting securities
of an entity other than Accenture Ltd, the terms "Accenture Ltd Class A Common
Shares" and "Accenture Ltd" shall refer to such voting securities formerly
representing or distributed in respect of Accenture Ltd Class A Common Shares
and such entity, respectively."

                               PREVAILING VERSION

         The present Articles of Association are worded in English followed by a
French translation. In case of discrepancy between the English and the French
text, the English version will prevail.

                        FRENCH VERSION -VERSION FRANCAISE

Article 1 - Forme

Entre Accenture Ltd, societe anonyme (company limited by shares) constituee en
vertu du droit des Bermudes, le gerant commandite (le gerant commandite ou
Accenture Ltd) et Accenture Minority IV, Ltd, societe constituee a
Gibraltar, associe commanditaire actuel de la societe et les personnes qui
deviendront des associes commanditaires de la societe (les associes
commanditaires), il est forme Accenture SCA, une societe en commandite par
actions (ci-apres denommee la societe).

Ci-apres, les associes commanditaires et le gerant commandite seront chacun
denomme un actionnaire et ensemble des actionnaires.

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Article 2 - Duree

La Societe est constituee pour une duree illimitee. Cependant, la Societe est
dissoute dans le cas de l'adoption d'une resolution de dissolution de la Societe
par une assemblee generale des actionnaires deliberant conformement aux
conditions de quorum et de majorite requises pour la modification des statuts.
La Societe n'est pas dissoute dans le cas de la demission, de la dissolution, de
la faillite ou de l'insolvabilite du gerant commandite.

Article 3 - Objet

L'objet de la Societe est la detention de participations, sous quelque forme que
ce soit, dans des societes luxembourgeoises et etrangeres, l'acquisition par
voie d'achat, de souscription ou de toute autre maniere, ainsi que la cession
par voie de vente, d'echange ou de toute autre maniere d'actions, d'obligations,
de billets et autres valeurs mobilieres de toute nature, et la propriete,
l'administration, le developpement et la gestion de ses participations et de son
portefeuille d'actifs.

La Societe peut exercer toute activite commerciale, financiere et/ou
industrielle ou conserver un etablissement commercial ouvert au public. La
Societe peut participer directement ou indirectement a l'etablissement et au
developpement de toutes entreprises financieres, industrielles ou commerciales
au Luxembourg et a l'etranger et peut leur preter toute assistance, de nature
financiere ou non, comme notamment l'octroi de prets ou d'avances, de garanties
a leur avantage ou toute autre forme d'assistance. La Societe peut emprunter
sous toute forme et peut proceder a l'emission d'obligations et de billets,
qu'ils soient ou non convertibles ou echangeables contre des actions de la
societe ou des actions de toutes autres societes.

La Societe peut conclure et executer des conventions generales de partenariat et
de marketing et toute autre convention destinee a promouvoir et a assurer le
developpement et le fonctionnement du groupe Accenture, en ce compris et de
maniere non exhaustive, toute operation impliquant ou se rapportant au personnel
de toute societe du groupe.

De maniere generale, elle peut prendre toutes mesures de surveillance et de
controle et exercer toute operation qu'elle peut juger utile a la realisation et
au developpement de ses objets.

Article 4 - Siege social

Le siege social de la societe est fixe a Luxembourg, au Grand Duche de
Luxembourg. Le gerant commandite peut etablir des succursales ou d'autres
bureaux au Luxembourg ou a l'etranger.

Si le gerant commandite decide que des evenements extraordinaires de nature
politique, economique ou sociale sont survenus ou sont imminents, qui entravent
ou sont susceptibles d'entraver les activites normales de la societe a son siege
social, ou la facilite de communication entre le siege et les personnes situees
a l'etranger, le siege social peut etre provisoirement transfere a l'etranger
jusqu'a cessation complete de ces circonstances extraordinaires ; ces mesures
provisoires n'ont aucun effet sur la nationalite de la societe, qui, nonobstant
le transfert provisoire de son siege, restera une societe en commandite par
actions luxembourgeoise.

Article 5 - Capital

Le capital souscrit, emis et libere de la Societe est de EUR 1.693.240.285 (un
milliard six cent quatre-vingt-treize millions deux cent quarante mille deux
cent quatre-vingt-cinq Euro) represente par des actions de commandite detenues
par le gerant commandite d'une valeur nominale de un Euro et vingt-cinq cents
chacune (1.25 EUR) et des actions de commanditaires detenues par le(s)
associe(s) commanditaire(s) d'une valeur nominale de un

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Euro et vingt-cinq cents (1.25 EUR) chacune. Les Actions sont divisees en
883.633.920 (huit cent quatre-vingt-trois millions six cent trente-trois mille
neuf cent vingt) actions ordinaires de categorie I ("Actions Ordinaires de
Categorie I") dont 5.000.000 (cinq millions) sont designees comme des Actions
Ordinaires de Categorie I Serie A5.000.000 (cinq millions) sont designees comme
des Actions Ordinaires de Categorie I Serie B, 10.000.000 (dix millions) sont
designees comme des Actions Ordinaires de Categorie I Serie C, 10.000.000 (dix
millions) sont designees comme des Actions Ordinaires de Categorie I Serie D,
15.000.000 (quinze millions) sont designees comme des Actions Ordinaires de
Categorie I Serie E, 15.000.000 (quinze millions) sont designees comme des
Actions Ordinaires de Categorie I Serie F, 20.000.000 (vingt millions) sont
designees comme des Actions Ordinaires de Categorie I Serie G, 25.000.000
(vingt-cinq millions) sont designees comme des Actions Ordinaires de Categorie I
Serie H, 5.000.000 (cinq millions) sont designees comme des Actions Ordinaires
de Categorie I Serie I, 5.000.000 (cinq millions) sont designees comme des
Actions Ordinaires de Categorie I Serie J, 16.050.000 (seize millions cinquante
mille) sont designees comme des Actions Ordinaires de Categorie I Serie K et en
470.958.308 (quatre cent soixante-dix millions neuf cent cinquante-huit mille
trois cent huit) actions ordinaires de categorie II (" Actions Ordinaires de
Categorie II") assorties des meme caracteristiques et droits, a l'exception des
differences exposees dans les presents statuts. Les Actions Ordinaires de
Categorie I et les Actions Ordinaires de Categorie II sont chacune denommee une
"Action" et ensemble les "Actions ". Les Actions Ordinaires de Categorie I et
les Actions Ordinaires de Categorie II sont emises sous la forme d'actions
rachetables, conformement a l'article 49-8 de la loi du 10 aout 1915 relative
aux societes commerciales, telle qu'amendee (la "Loi"), et les caracteristiques
de rachat stipulees a l'article 7 des presentes sont applicables a ces actions.

Une assemblee extraordinaire des actionnaires de la societe, deliberant de la
maniere requise pour la modification des presents statuts, et avec l'accord du
gerant commandite, peut augmenter le capital souscrit et emis.

Nonobstant le paragraphe qui precede, le gerant commandite de la societe a
l'autorisation et le pouvoir de mettre en oeuvre une augmentation du capital
souscrit et emis, en tout ou en partie, periodiquement, pendant une periode
commencant le 5 mai 2001 et expirant au cinquieme anniversaire de cette date,
par l'emission d'actions representant cette augmentation totale ou partielle du
capital dans les limites du montant total du capital actions autorise et pour le
nombre et les categories d'actions qui font l'objet de l'autorisation. Le gerant
commandite accepte des souscriptions pour ces actions.

Dans le cadre de cette autorisation d'augmenter le capital et conformement a
l'article 32-3 (5) de la loi, le gerant commandite de la societe est autorise, a
son entiere discretion, a renoncer en tout ou en partie ou a limiter, ou a
assortir de conditions tous droits de souscription privilegies des actionnaires
existants pendant la meme periode de cinq ans et a fixer le montant des primes
d'emission (le cas echeant) qui devront etre payees par le(s) souscripteur(s)
dans le cadre de cette augmentation de capital.

Les actions ordinaires de categorie I sont convertibles en actions ordinaires de
categorie II par voie de resolution d'une assemblee extraordinaire des
actionnaires de la societe, deliberant comme en matiere de modification des
presents statuts. Le rapport de conversion est de 1 action ordinaire de
categorie I pour 10 actions ordinaires de categorie II. A l'adoption de cette
resolution, le capital nominal est augmente de 11,25 EUR par action ordinaire de
categorie I ainsi converties et il est procede a l'emission d'actions ordinaires
de categorie II conformement au rapport de conversion pour remplacer les actions
ordinaires de categories I ainsi converties.

Les actions ordinaires de categorie II sont convertibles en actions ordinaires
de categorie I par voie de resolution d'une assemblee extraordinaire des
actionnaires de la societe, deliberant comme en matiere de modification des
presents statuts. Le rapport de conversion est de 10 actions ordinaires de
categorie II pour 1 action ordinaire de categorie I. A l'adoption de cette

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resolution, le capital nominal est diminue de 11,25 EUR par 10 actions
ordinaires de categorie II ainsi converties et le montant de la diminution du
capital actions nominal est affectee a la reserve de primes d'emission de la
societe. En outre, il est procede a l'emission d'actions ordinaires de categorie
I supplementaires conformement au rapport de conversion pour remplacer les
actions ordinaires de categories II ainsi converties.

Le capital autorise de la societe est fixe a 50 000 000 000 EUR, represente par
20 000 000 000 actions ordinaires de categorie I d'une valeur nominale d'un euro
et vingt-cinq cents (1,25 EUR) chacune et 20 000 000 000 actions ordinaires de
categorie II d'une valeur nominale d'un euro et vingt-cinq cents (1,25 EUR)
chacune.

Il est confere au gerant commandite l'autorisation et le pouvoir d'emettre des
actions ordinaires de categorie I et/ou des actions ordinaires de categorie II
periodiquement en une ou plusieurs series portant differents numeros ou lettres
aux fins de leur identification.

L'autorisation accordee au gerant commandite inclut l'autorisation d'emettre des
actions pour lui-meme.

Il est par les presentes confere au gerant commandite l'autorisation et le
pouvoir de fixer les conditions attachees a toute souscription d'actions, et il
peut, periodiquement, mettre en oeuvre cette augmentation partielle ou totale a
la conversion de tout benefice net de la societe en capital et l'attribution
d'actions entierement liberees aux actionnaires au lieu de dividendes.

Le gerant commandite est egalement autorise a provoquer l'emission par la
societe de warrants, d'obligations convertibles ou d'instruments ou obligations
assimiles assortis de warrants ou droits de souscription ou l'emission de tous
instruments financiers convertibles en actions aux termes et conditions fixes
par le gerant commandite.

Chaque fois que le gerant commandite agit pour mettre en oeuvre une telle
augmentation de capital, ainsi qu'il y est autorise, l'article 5 des statuts de
la societe est modifie pour refleter le resultat de cette action et le gerant
commandite prend ou autorise toute personne a prendre toutes mesures necessaires
aux fins de l'enregistrement et de la publication de cette augmentation et de
cette modification.

La societe ne reconnait qu'un detenteur par action ; si une action est detenue
par plus d'une personne, la societe a le droit de suspendre l'exercice de tous
les droits attaches a cette action jusqu'a ce qu'une personne soit nommee ou
designee par les detenteurs conjoints comme le seul proprietaire a l'egard de la
societe.

Les actions de la societe sont et restent nominatives. Les actions de sont pas
certifiees, mais un certificat d'inscription nominative portant temoignage de
l'enregistrement de l'actionnaire correspondant dans le registre des
actionnaires de la societe et du nombre d'actions qu'il detient est emis par la
societe a la demande de l'actionnaire.

Un registre des actionnaires est tenu au siege social de la societe et, dans la
mesure ou le gerant commandite en decide ainsi, par un agent de transfert et
agent charge de la tenue des registres. Ce registre precise le nom de chaque
actionnaire, son domicile ou l'adresse choisie aux fins de notification, le
nombre d'actions qu'il detient, la categorie des actions, les montants payes au
titre de chacune de ces actions, les cessions d'actions et la date de ces
cessions.

Les sommes impayees, le cas echeant, au titre d'actions emises et en circulation
peuvent etre appelees a tout moment a la discretion du gerant commandite, sous
reserve cependant que ces appels de fonds soient effectues au titre de toutes
les actions dans les memes proportions et au meme moment. Toute somme dont le
paiement est en retard, emporte automatiquement des interets en faveur de la
societe au taux annuel de dix pour-cent (10 %) ou a tout autre

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taux fixe par le gerant commandite periodiquement, calcules a partir de la date
a laquelle le paiement est devenu exigible jusqu'a la date du paiement reel.

Article 6 - Cession d'actions

Sauf a l'occasion d'un rachat effectue en application de l'article 7, aucune
cession (au sens defini ci-dessous) d'actions de la societe par un associe
commanditaire n'est effectuee sans que le conseil de surveillance de la societe
ou son delegue ait donne son accord prealable a la cession envisagee.

Si un associe commanditaire souhaite ceder ou aliener tout ou partie de ses
actions dans la societe ou tout ou partie des droits attaches a ces actions, de
quelque maniere que ce soit, dont notamment par voie de vente, donation,
nantissement ou toute autre forme de charge ou autrement (une cession), il
doit soumettre au prealable une demande ecrite au conseil de surveillance ou a
son delegue par lettre recommandee avec accuse de reception ou par tout autre
moyen approuve par le conseil de surveillance ou son delegue. Une telle demande
d'agrement comprend le nom du cessionnaire envisage, le prix de vente ou la
contrepartie envisages ainsi que toutes autres informations pertinentes.

La decision du conseil de surveillance sera communiquee au demandeur aussi tot
que possible apres qu'elle a ete prise. La decision du conseil de surveillance
ou de son delegue quant a la demande doit etre communiquee a l'associe
commanditaire par lettre recommandee avec accuse de reception ou tout autre
moyen approuve par le gerant commandite.

Toute cession non conforme aux termes des presentes est reputee nulle et non
avenue a l'egard de la societe et la societe ne procede a l'enregistrement
d'aucun cessionnaire dans le registre des actionnaires sauf si (i) la cession a
ce cessionnaire a ete approuvee par ecrit par le conseil de surveillance ou son
delegue et (ii) le cessionnaire a signe tous les documents pertinents que le
conseil de surveillance ou son delegue peuvent exiger.

Article 7 - Rachat d'actions

La societe est autorisee a racheter les actions ordinaires de categorie II ou
toute serie de cette categorie a la demande du gerant commandite et avec
l'accord ecrit du conseil de surveillance conformement aux procedures prevues a
l'article 16 des presentes. Si le rachat des actions ordinaires de categorie II
ou d'une serie de cette categorie est effectue dans le cadre ou accompagne d'une
diminution du capital actions de la societe, le rachat d'actions ordinaires de
categorie II ou d'une serie de cette categorie doit etre approuve par voie de
resolution adoptee a la majorite des deux-tiers des actionnaires presents et
votants d'une assemblee des actionnaires, avec l'accord du gerant commandite.

Sous reserve de toutes restrictions contractuelles a la cession par un detenteur
stipulees dans tout contrat ou accord auquel la societe ou quelconque de ses
societes liees est partie, les actions ordinaires de categories I et II sont
rachetables pour du numeraire au choix du detenteur par la remise a la societe
d'une notification irrevocable d'un choix de rachat.

Nonobstant le paragraphe precedent, au choix de la societe representee par le
gerant commandite, le prix de rachat payable a tout associe commanditaire qui
devient associe commanditaire apres le 31 mai 2001 (ou toute autre date que le
conseil de surveillance fixe comme la date de prise d'effet de la transformation
du groupe de societes Accenture en une structure sociale) (un associe
commanditaire ulterieur) au titre de tout rachat au terme du present article
7 peut etre paye en numeraire ou en actions ordinaires de categorie A
d'Accenture Ltd et tout detenteur et la societe peuvent convenir que la societe
peut racheter les actions ordinaires de categorie I de ce detenteur pour toute
autre contrepartie.

A la demande du gerant commandite, la societe est autorisee a racheter toute
action ordinaire de categorie I ou toute serie de cette categorie detenue par
tout associe commanditaire

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ulterieur pour des actions ordinaires de categorie A d'Accenture Ltd si la
societe recoit un avis satisfaisant d'un conseil juridique ou d'un conseiller
fiscal professionnel de reputation internationale faisant etat de ce qu'un tel
rachat serait exempte de taxe a l'egard de cet associe commanditaire ulterieur.
Si le rachat de l'action ordinaire de categorie I est effectue dans le cadre ou
accompagne d'une diminution du capital actions de la societe, le rachat doit en
outre doit etre approuve par voie de resolution adoptee a la majorite des
deux-tiers des actionnaires presents et votants d'une assemblee des
actionnaires, avec l'accord du gerant commandite.

Le prix de rachat d'une action ordinaire de categorie I a payer en actions
ordinaires de categorie A d'Accenture Ltd est egal au rapport d'evaluation
(ainsi qu'il est defini plus bas). Le prix de rachat d'une action ordinaire de
categorie I a payer en numeraire est egal au rapport d'evaluation multiplie par
le cours du marche d'une action ordinaire de categorie A d'Accenture Ltd (ainsi
qu'il est defini plus bas) au jour ouvre des marches americains suivant le jour
ouvre des marches americains auquel la societe recoit une notification de choix
de rachat quant a cette action ordinaire de categorie I.

Nonobstant toute disposition contraire, (i) aucun rachat au choix d'un associe
ne peut etre effectue avant la date a laquelle les actions ordinaires de
categorie A d'Accenture Ltd ont ete cotees a la bourse de New York et (ii) la
societe peut refuser d'honorer une demande de rachat a tout moment ou pendant
toute periode, dont notamment, pendant ce qu'on appelle une periode de
black-out (et les actions ordinaires de categorie I ne sont pas rachetables a
ce moment ou pendant cette periode), si la societe decide, sur le fondement de
l'avis d'un conseil juridique (qui peut etre un conseil juridique interne),
qu'il existe des informations substantielles non communiquees au public qui
peuvent influer sur le cours moyen par action (ainsi qu'il est defini plus bas)
a ce moment ou pendant cette periode.

Aux fins des statuts, par jour ouvrable luxembourgeois, on entend un jour
pendant lequel les banques sont normalement ouvertes dans la ville de
Luxembourg, au Luxembourg.

La societe peut adopter des procedures raisonnables pour la mise en oeuvre des
dispositions de rachat stipulees dans le present article 7, dont notamment des
procedures de remise des notifications de choix de rachat.

Article 8 - Responsabilite des associes

Les associes commanditaires ne sont responsables qu'a concurrence de leur apport
au capital de la societe.

La responsabilite du gerant commandite est illimitee.

Article 9 - Assemblees des actionnaires

L'assemblee generale annuelle des actionnaires se tient, conformement au droit
luxembourgeois, au siege social de la societe au Luxembourg, ou dans tout autre
lieu du territoire du Luxembourg qui peut etre precise dans l'avis de
convocation a l'assemblee, le 15 janvier a midi. Si ce jour n'est pas un jour
ouvrable luxembourgeois, l'assemblee generale annuelle se tient le jour ouvrable
luxembourgeois suivant.

Les autres assemblees des actionnaires peuvent, sous reserve du droit
applicable, se tenir au lieu, a l'heure et a la date qui peuvent etre precises
par le gerant commandite dans les avis de convocation respectifs aux assemblees.

Toutes les assemblees generales sont presidees par le gerant commandite.

<PAGE>

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                                     18/24
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Article 10 - Avis, quorum, representation, majorite

Les periodes des avis de convocation et les regles de quorum exiges par la loi
s'appliquent aux assemblees des actionnaires de la societe, ainsi qu'a la tenue
de ces assemblees, sauf disposition contraire des presentes.

Chaque action donne droit a une voix. Un actionnaire peut agir a toute assemblee
des actionnaires en designant une autre personne par ecrit (sous la forme d'un
original, ou par telecopie, cable, telegramme ou telex) que cette personne soit
ou non un actionnaire, pour etre son representant.

Sauf prescription legale contraire ou disposition contraire des presents
statuts, les resolutions d'une assemblee des actionnaires seront adoptees a la
majorite simple des actions representees et votant a l'assemblee, et avec
l'accord du gerant commandite.

Pour les questions suivantes, un quorum compose de la moitie des actions emises
et en circulation de la societe est necessaire (si et quand la loi l'exige) et
un vote a la majorite des deux-tiers des actions representees et votant a
l'assemblee est necessaire :

         (i)      modification des presents statuts ;
         (ii)     dissolution et liquidation de la societe ;
         (iii)    determination du capital actions autorise et autorisation
                  accordee au gerant commandite d'augmenter le capital actions
                  de la societe dans les limites de l'autorisation ;
         (iv)     diminution du capital actions de la societe ; et
         (v)      vente de la totalite ou de la quasi-totalite de l'actif de la
                  societe.

Pour les questions suivantes, une resolution adoptee a l'unanimite de tous les
associes de la societe est necessaire :

         (i)      le changement de domicile de la societe (c'est-a-dire sa
                  migration) par le changement de la nationalite de la societe;
                  et
         (ii)     l'evaluation des associes.

Les actions, generalement, votent comme une categorie unique. Pour les questions
qui n'ont un effet negatif que sur les droits des detenteurs des actions d'une
categorie d'actions particuliere, un quorum (si et lorsqu'il est exige par la
loi) compose de la moitie des actions emises en circulation de la categorie en
question et un vote a la majorite des deux-tiers des actions de cette categorie
sont necessaires, et pour ces questions uniquement les detenteurs votent comme
une categorie distincte.

Article 11 - Avis de convocation

Les assemblees des actionnaires sont convoquees par le gerant commandite ou par
le conseil de surveillance, en application d'un avis de convocation stipulant
l'ordre du jour, envoye par courrier recommande au moins huit jours avant
l'assemblee a chaque actionnaire a l'adresse de l'actionnaire figurant dans le
registre aux fins de notification ou, a defaut, a son domicile figurant dans le
registre des actionnaires de la societe ou par deux publications dans la presse
luxembourgeoise et deux publications dans le journal officiel du Luxembourg
(Memorial), la premiere publication paraissant de telle sorte que la seconde
publication soit effectuee au moins huit jours avant l'assemblee et qu'il existe
un intervalle d'au moins huit jours entre la premiere et la seconde publication
de l'assemblee.

Si tous les actionnaires sont presents ou representes a une assemblee des
actionnaires, et s'ils declarent qu'ils ont ete informes de l'ordre du jour de
l'assemblee, l'assemblee peut etre tenue sans preavis.

<PAGE>

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                                     19/24
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Le gerant commandite peut fixer toutes les conditions raisonnables qui doivent
etre remplies par les actionnaires pour leur permettre de participer a toute
assemblee des actionnaires.

Article 12 - Attributions de l'assemblee des actionnaires

Toute assemblee regulierement constituee des actionnaires de la societe
represente l'ensemble des actionnaires de la societe. L'assemblee des
actionnaire ne peut adopter de resolution sur toute question qu'avec l'accord du
gerant commandite.

Article 13 - Gerance

La societe est geree par le gerant commandite qui est l'associe responsable et
qui est personnellement, conjointement et solidairement responsable avec la
societe de tout passif qui ne peut pas etre regle sur l'actif de la societe.

Le gerant commandite est investi des pouvoirs les plus etendus pour executer
tous actes d'administration et de disposition dans l'interet de la societe qui
ne sont pas expressement reserves par la loi ou les presents statuts a
l'assemblee des actionnaires ou au conseil de surveillance.

Le gerant commandite a le pouvoir exclusif d'engager et de diriger des
poursuites judiciaires et de negocier, regler a l'amiable et transiger sur des
litiges pour le compte de la societe, et il peut deleguer ce pouvoir a toutes
autres personnes ou tous autres comites qu'il peut designer, sous reserve que le
conseil de surveillance ait approuve les personnes ou comites auxquels ce
pouvoir est delegue par le gerant commandite.

Le gerant commandite a le pouvoir, pour le compte et au nom de la societe,
d'exercer tous les objets de la societe, d'effectuer tous actes et de conclure
et d'executer tous contrats et autres engagements qu'il peut juger necessaires,
souhaitables, utiles ou accessoires a ces objets. Sauf stipulation contraire
expresse, le gerant commandite dispose des pleins pouvoirs discretionnaires
d'exercer, pour le compte de la societe, tous les droits et pouvoirs necessaires
ou utiles a l'accomplissement des objets de la societe.

Article 14 - Delegation de signature

La societe est liee par la signature sociale du gerant commandite exprimee par
les signatures individuelles ou conjointes de toutes autres personnes auxquelles
ce pouvoir a ete delegue par le gerant commandite, de la maniere que le gerant
commandite fixe a son entiere discretion, sous reserve de l'approbation par le
conseil de surveillance des personnes auxquelles le gerant commandite delegue ce
pouvoir.

Article 15 - Remuneration du gerant commandite ; frais

Le gerant commandite ne recoit aucune remuneration au titre de ses services de
la part de la societe. Dans la plus grande mesure autorisee par la loi, mais
sans prejudice du deuxieme paragraphe de l'article 8, la societe supporte et
rembourse les couts et frais encourus par le gerant commandite du fait de
l'execution de ses obligations et/ou des mesures prises pour le compte et/ou
dans l'interet de la societe et peut accorder toutes avances au gerant
commandite au titre de ces frais et couts (dont notamment, les pertes,
dommages-interets et frais de defense encourus du fait de demandes ou de menaces
de demandes de tiers).

Article 16 - Conseil de surveillance

Les affaires de la societe et sa situation financiere, dont en particulier ses
livres et comptes, sont controles par un conseil de surveillance compose d'au
moins trois membres du conseil (ci-apres, le conseil de surveillance).

<PAGE>

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                                     20/24
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Le conseil de surveillance est consulte par le gerant commandite sur les
questions que le gerant commandite peut fixer, et il autorise toutes actions du
gerant commandite qui peuvent, en application de la loi ou des presents statuts,
depasser le champ des pouvoirs du gerant commandite.

Le conseil de surveillance approuve les personnes designees periodiquement par
le gerant commandite pour exercer les pouvoirs du gerant commandite quant a la
gestion de la societe, et le gerant commandite n'agit que par l'intermediaire de
ces personnes.

Le conseil de surveillance est elu par un vote a la majorite simple de
l'assemblee generale des actionnaires pour une periode maximale de six ans, qui
est renouvelable.

L'assemblee generale des actionnaires fixe la remuneration du conseil de
surveillance, le cas echeant.

Le conseil de surveillance est convoque par son president (ainsi qu'il est nomme
par le conseil de surveillance parmi ses membres) ou par le gerant commandite.

Un avis de convocation ecrit sera remis a tous les membres du conseil de
surveillance au moins huit jours avant la tenue de la reunion du conseil, sauf
en cas d'urgence, auquel cas la nature de l'urgence est precisee dans l'avis de
convocation. Il peut etre renonce a cet avis de convocation par l'accord ecrit,
sous la forme d'un original ou par cable, telegramme, telecopie ou telex, de
chaque membre. Un avis de convocation distinct n'est pas necessaire pour les
reunions individuelles tenues au lieu, a la date et a l'heure prescrits dans un
document adopte precedemment par voie de resolution du conseil de surveillance.
Si tous les membres du conseil de surveillance sont presents ou representes a
une reunion du conseil de surveillance, et s'ils declarent qu'ils ont ete
informes de l'ordre du jour de la reunion, la reunion peut etre tenue sans
preavis.

Tout membre peut agir a toute reunion du conseil de surveillance en designant
par ecrit, sous la forme d'un original ou par cable, telegramme, telecopie,
telex ou toute autre communication electronique, un autre membre pour le
representer.

Le conseil de surveillance ne peut deliberer ou agir valablement que si au moins
la majorite de ses membres est presente ou representee. Les resolutions adoptees
a la majorite des voix des membres presents ou represente a la reunion sont
approuvees. Les resolutions peuvent egalement etre adoptees sous la forme d'un
ou de plusieurs instruments signes par tous les membres.

Aucun membre du conseil de surveillance n'est responsable au titre de toute
faute, tout manquement ou tout defaut de sa part a l'egard de la societe et
chaque membre du conseil de surveillance est indemnise sur les fonds de la
societe de toutes responsabilites, pertes, dommages-interets ou frais encourus
du fait de l'execution ou de la decharge reelle ou alleguee de ses obligations
ou de l'exercice de ses pouvoirs ou de toute autre maniere dans le cadre de ses
fonctions, sous reserve que cette exoneration de responsabilite et cette
indemnite ne s'etendent pas a toute question qui les rendrait nulles en
application du droits luxembourgeois.

Article 17 - Exercice - comptes

L'exercice de la societe commence le 1er septembre et finit le 31 aout de chaque
annee.

Les comptes de la societe sont tenus en euros et/ou en dollars des Etats-Unis ou
dans toute autre devise fongible que decide le gerant commandite.

<PAGE>


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Article 18 - Affectation des benefices

Cinq pour-cent (5 %) des benefices annuels de la societe sont affectes a la
reserve legale, ainsi que la loi l'exige. Cette affectation cesse d'etre
necessaire des que la reserve legale atteint dix pour-cent (10 %) du capital
actions nominal emis de la societe expose a l'article 5 des presentes, tel qu'il
est diminue ou augmente periodiquement.

Le gerant commandite fixe la maniere dont il est dispose des benefices nets
annuels, et decide de verser des dividendes periodiquement, de la maniere qu'il
juge, a son entiere discretion, la mieux correspondre a l'objet social et a la
politique de la societe. Une assemblee generale des actionnaires doit approuver
la decision du gerant commandite de verser des dividendes ainsi que de
l'affectation des benefices proposee par le gerant commandite.

Chaque actionnaire dispose des droits a dividendes correspondants a sa
participation. Chaque action ordinaire de categorie II donne droit a son
detenteur a recevoir un dividende egal a 10 % de tout dividende auquel une
action ordinaire de categorie I donne droit a son detenteur, en numeraire ou en
nature.

Les dividendes peuvent etre payes en euros ou en dollars des Etats-Unis ou dans
toute autre devise que le gerant commandite decide et ils peuvent etre payes aux
lieux et aux dates que le gerant commandite decide.

Le gerant commandite peut decider de payer des dividendes provisoires aux
conditions et dans les limites prevues par la loi.

Article 19 - Dissolution et liquidation

La societe peut etre dissoute volontairement par voie de resolution adoptee a
une assemblee generale des actionnaires avec l'accord du gerant commandite.

La liquidation est executee par un ou plusieurs liquidateurs (qui peuvent etre
des personnes physiques ou morales) designes par une assemblee generale des
actionnaires qui fixe egalement leurs pouvoirs et leur remuneration.

Chaque detenteur d'actions de la societe a droit (dans la mesure de la
suffisance des fonds ou de l'actif disponibles) au remboursement du montant du
capital actions nominal correspondant a sa participation en actions. Les
produits de la liquidation (le cas echeant), dont le remboursement du capital
actions nominal, sont payes de telle sorte que chaque action ordinaire de
categorie II donne droit a son detenteur a recevoir un paiement a la liquidation
egal a 10 % de tout paiement a la liquidation auquel une action ordinaire de
categorie I donne droit a son detenteur.

Article 20 - Modifications

Les presents statuts peuvent etre modifies periodiquement par une assemblee
generale des actionnaires, sous reserve des exigences de quorum et de majorite
prevues par les lois du Luxembourg et sous reserve de l'accord du gerant
commandite.

Article 21 -- Questions fiscales

Le gerant commandite peut, a son entiere et exclusive discretion, faire tous
choix fiscaux pour la societe, sous reserve que le gerant commandite decide
raisonnablement que tout choix de la sorte n'aura aucune incidence negative sur
les actionnaires.

Article 22 - Droit applicable

Toutes les questions qui ne sont pas regies par les presents statuts sont fixees
par l'application des dispositions du droit luxembourgeois, et notamment, de la
loi.

<PAGE>

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                                     22/24
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Article 23 - Definitions

Le cours moyen par action a toute date donnee est egal a la moyenne des
cours de vente le plus eleve et le plus faible des actions ordinaires de
categorie A d'Accenture Ltd, tels qu'ils sont signales a la bourse de New York
(ou si les actions ordinaires de categorie A d'Accenture Ltd ne sont pas cotees
ou admises a l'echange a la bourse de New York, a la bourse americaine, ou si
les actions ordinaires de categorie A d'Accenture Ltd ne sont pas cotees ou
admises a l'echange a la bourse americaine, au marche national Nasdaq, ou si les
actions ordinaires de categorie A d'Accenture Ltd ne sont pas cotees ou admises
a l'echange au marche national Nasdaq, au marche hors cote tel qu'il est offert
par toute societe membre de la bourse de New York et reconnue au plan national,
selectionnee par Accenture Ltd a cette fin), net des frais de courtage et des
frais d'operation similaires fixes pour la societe et par la societe.

Le cours de marche d'une action ordinaire de categorie A d'Accenture Ltd a
toute date donnee est egal au prix moyen par action de cette date sauf si
Accenture Ltd vend (c'est-a-dire la date d'operation) une partie de ses actions
ordinaires de categorie A a cette date pour du numeraire, autrement que dans le
cadre d'une operation avec tout employe ou toute societe liee et autrement qu'en
application d'une obligation anterieure ; auquel cas le cours de marche d'une
action ordinaire de categorie A d'Accenture Ltd de cette date est egal a la
moyenne ponderee du cours de vente par action net des frais de courtage et frais
similaires.

Le rapport d'evaluation est a tout moment egal a 1,00, sous reserve que le
rapport d'evaluation soit sous reserve d'un ajustement periodique en application
des dispositions suivantes du present article 23 Si a tout moment :

         (i)      Accenture Ltd acquiert ou detient autrement un montant d'actif
                  superieur a un montant de miminis autre que :

                  (A)      sa participation dans la societe,

                  (B)      tout interet direct ou indirect dans ses propres
                           actions (sous reserve que ces actions ne soient pas
                           traitees comme actif d'Accenture Ltd sur un bilan
                           consolide d'Accenture Ltd prepare conformement aux
                           principes comptables generalement admis aux
                           Etats-Unis d'Amerique) ou

                  (C)      tout actif qu'elle detient uniquement a titre
                           provisoire avant d'apporter ou de preter cet actif a
                           la societe (sous reserve que tout actif de la sorte
                           detenu provisoirement soit ainsi apporte ou prete
                           avant la fin du trimestre en cours de l'exercice
                           d'Accenture Ltd),

         (ii)     Accenture Ltd encourt ou est responsable un montant de passif
                  superieur a un montant de miminis qu'un passif dont elle
                  repond au titre d'un passif correspondant de la societe ou

         (iii)    les circonstances en exigent autrement, alors

(1)      le gerant commandite informe sans delai le conseil de surveillance et
         les membres du conseil de surveillance qui sont egalement associes
         commanditaires (en cette qualite, le comite des associes
         commanditaires) de ce fait,

(2)      le gerant commandite communique au comite des associes commanditaires
         toutes autres informations, dont les informations ou etats financiers,
         que le comite des associes commanditaires peut raisonnablement demander
         en rapport avec les decisions envisagees par l'alinea (3) suivant de la
         presente phrase et

<PAGE>

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                                     23/24
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(3)      le gerant commandite et le comite des associes commanditaires mettent
         enoeuvre tous les moyens possibles pour :

         (x)      determiner sans delai si un ajustement du rapport d'evaluation
                  est necessaire pour refleter les valeurs justes de marche
                  relatives d'une action ordinaire de categorie A d'Accenture
                  Ltd et d'une action ordinaire de categorie I et

         (y)      si un tel ajustement est necessaire, determiner sans delai une
                  methode d'ajustement equitable du rapport d'evaluation (fondee
                  sur les etats financiers d'Accenture Ltd ou autrement, et si
                  cette methode ne concerne qu'un seul ajustement ou des
                  ajustements recurrents).

Si le gerant commandite et le comite des associes commanditaires decident qu'un
ajustement du rapport d'evaluation est necessaire, et determinent une methode
d'ajustement equitable du rapport d'evaluation, alors le rapport d'evaluation
est ajuste au moyen de cette methode. S'il n'est parvenu a aucun accord rapide
(mais dans tous les cas dans un delai de 45 jours) entre le gerant commandite et
le comite des associes commanditaires quant a la necessite ou non d'un tel
ajustement ou la determination d'une methode d'ajustement equitable, alors le
gerant commandite et le comite des associes commanditaires choisissent un
arbitre independant (qui peut etre une grande banque d'investissement) qui est
un expert reconnu dans le domaine de l'evaluation des societe (x) pour decider
si un ajustement du rapport d'evaluation est necessaire pour refleter les justes
valeurs de marche relatives d'une action ordinaire de categorie A d'Accenture
Ltd et d'une action ordinaire de categorie I et (y) si un tel ajustement est
necessaire, pour determiner une methode d'ajustement equitable du rapport
d'evaluation (sur le fondement des etats financiers d'Accenture Ltd ou autrement
et si cette methode ne concerne qu'un seul ajustement ou des ajustement
recurrents). Si l'arbitre decide qu'un ajustement du rapport d'evaluation est
ainsi necessaire et determine une methode d'ajustement equitable du rapport
d'evaluation, alors le rapport d'evaluation est ajuste au moyen cette methode.

Si Accenture Ltd:

         (i)      paie un dividende ou effectue une distribution sur ses actions
                  ordinaires de categorie A d'Accenture Ltd en actions
                  ordinaires de categorie A d'Accenture Ltd,

         (ii)     sous-divise ses actions ordinaires de categorie A d'Accenture
                  Ltd en circulation en un plus grand nombre d'actions,

         (iii)    reunit ses actions ordinaires de categorie A d'Accenture Ltd
                  en circulation en un plus petit nombre d'actions,

         (iv)     effectue une distribution sur ses actions ordinaires de
                  categorie A d'Accenture Ltd en actions de son capital actions
                  autres que des actions ordinaires de categorie A d'Accenture
                  Ltd ou

         (v)      emet, par voie de nouvelle classification de ses actions
                  ordinaires de categorie A d'Accenture Ltd, toutes actions de
                  son capital actions,

alors, le rapport d'evaluation en effet immediatement avant une telle mesure est
ajuste de telle sorte que les detenteurs d'actions ordinaires de categorie I
rachetees par la suite puissent recevoir le prix de rachat ou le nombre
d'actions dans le capital actions d'Accenture Ltd, selon le cas, dont ils
auraient ete proprietaires immediatement apres une telle mesure si ces actions
avaient ete rachetees immediatement avant cette mesure (apres avoir tenu compte
de toute mesure correspondante prise par la societe).

<PAGE>

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                                     24/24
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Dans le cas de toute association, fusion, restructuration, recapitalisation
d'activite ou de toute autre operation extraordinaire impliquant directement ou
indirectement Accenture Ltd ou quelconque de ses titres ou actifs, en
consequence de quoi les detenteurs d'actions ordinaires de categorie A
d'Accenture Ltd detiennent des titres assortis de droits de vote dans une
societe autre qu'Accenture Ltd, les termes actions ordinaires de categorie A
d'Accenture Ltd et Accenture Ltd feront reference aux titres assortis
de droits de vote representant auparavant ou distribues respectivement au titre
d'actions ordinaires de categorie A d'Accenture Ltd ou de cette societe.

                              VERSION PREPONDERANTE

         Les presents statuts sont rediges en langue anglaise suivi d'une
version francaise. En cas de divergences entre le texte anglais et le texte
francais, le texte anglais fera foi.

                        POUR COPIE CONFORME DES STATUTS,
                     COORDONNES a LA DATE DU 17 aout 2001.
                    Signe a Luxembourg, ce 17 septembre 2001

                 TRUE CERTIFIED COPY OF THE UPDATED ARTICLES OF
                      ASSOCIATION as at August 17th, 2001.

            Undersigned in Luxembourg, this 17th of September, 2001.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>4
<FILENAME>dex161.txt
<DESCRIPTION>LETTER FROM PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>

                                                        EXHIBIT 16.1

November 29, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Accenture Ltd (copy attached), which we
understand will be filed with the Commission, pursuant to Item 9 of Form 10-K,
as part of the Company's Annual Report on Form 10-K for the fiscal year ended
August 31, 2001. We agree with the statements concerning our Firm in such Form
10-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>5
<FILENAME>dex211.txt
<DESCRIPTION>SUBSIDIARIES OF THE REGISTRANT
<TEXT>
<PAGE>

                                                                    Exhibit 21.1


                         Subsidiaries of the Registrant

Certain subsidiaries of the Registrant and their subsidiaries are listed below.
The names of certain subsidiaries, which considered in the aggregate would not
constitute a significant subsidiary, have been omitted.

         Name                                            Country of Organization
         ----                                            -----------------------

         Sistemes Consulting S.A                              Andorra

         Accenture S.A.                                       Argentina

         Accenture Australia Holdings Pty Ltd                 Australia
         Accenture Services Pty Ltd                           Australia
         Accenture Solutions Pty Ltd                          Australia

         Diversiti Pty Ltd                                    Australia

         Accenture Unternehmensberatung GmbH                  Austria

         Accenture LLC                                        Azerbaijan

         Accenture S.A.\N.V.                                  Belgium
         Accenture Technology Ventures S.P.R.L.               Belgium

         Accenture Australia Ltd                              Bermuda
         Accenture Australia (1) Ltd                          Bermuda
         Accenture Australia (2) Ltd                          Bermuda
         Accenture Australia (3) Ltd                          Bermuda
         Partners Security Ltd                                Bermuda

         Accenture Services, s.r.o.                           Czech Republic

         ENMAX Technology Bolivia S.A.                        Bolivia

         Accenture do Brasil Ltda                             Brazil

         Accenture Canada Holdings Inc.                       Canada
         Accenture, Inc.                                      Canada

         Accenture Chile Asesorias y Servicios Ltda           Chile

<PAGE>




         Name                                            Country of Organization
         ----                                            -----------------------

         Accenture (Shanghai) Co Ltd                          China

         Accenture Ltda                                       Colombia

         Accenture Australia Holdings ApS                     Denmark
         Accenture Denmark Holdings A/S                       Denmark
         Accenture I/S                                        Denmark
         Avanade ApS                                          Denmark

         Enmaxtechnology Ecuador S.A.                         Ecuador

         Accenture Holding Oy                                 Finland
         Accenture Oy                                         Finland
         Accenture Software Oy                                Finland

         Accenture S.A.S.                                     France

         Accenture Dienstleistungen GmbH                      Germany
         Accenture GmbH                                       Germany
         Accenture Software Entwicklungs GmbH                 Germany
         UNAMITE GmbH                                         Germany

         Accenture Finance (Gibraltar) Ltd                    Gibraltar
         Accenture Minority IV Ltd                            Gibraltar
         Accenture plc                                        Gibraltar
         Accenture Technology Ventures (Gibraltar) Ltd        Gibraltar
         Accenture US Ltd                                     Gibraltar

         Accenture BPM S.A.                                   Greece
         Accenture S.A.                                       Greece

         Accenture Company Ltd                                Hong Kong

         Accenture Tanacsado Korlatolt Felelossegu            Hungary
         Tarsasag KFT                                         Hungary
           (Also known as Accenture KFT)

         Accenture India Private Ltd                          India
         Accenture Services Private Ltd                       India

         P.T. Accenture                                       Indonesia

         Accenture                                            Ireland
         Accenture European Service Center Ltd                Ireland


<PAGE>



         Name                                            Country of Organization
         ----                                            -----------------------

         Accenture Ltd                                        Israel

         Accenture Holdings Italia SRL                        Italy
         Accenture SpA                                        Italy
         Marketplug SpA                                       Italy
         O.P.E.R.A. S.R.L.                                    Italy

         Accenture Kabushiki Kaisha                           Japan
           (Also known as Accenture Corporation)

         Accenture Holdings and Finance Sarl                  Luxembourg
         Accenture International Capital SCA                  Luxembourg
         Accenture International Sarl                         Luxembourg
         Accenture Minority III Norway 1 S.C.A.               Luxembourg
         Accenture Minority III Norway 2 S.C.A.               Luxembourg
         Accenture Participations Sarl                        Luxembourg
         Accenture S.A.                                       Luxembourg
         Accenture S.C.A.                                     Luxembourg
         Accenture Ventures Sarl                              Luxembourg

         Accenture Sdn Bhd                                    Malaysia
         Accenture Solutions Sdn. Bhd.                        Malaysia

         Beaumont Development Centre Holding Limited          Mauritius

         Accenture S.C.                                       Mexico

         Accenture Australia Holding B.V.                     Netherlands
         Accenture Branch Holdings B.V.                       Netherlands
         Accenture B.V.                                       Netherlands
         Accenture Central Europe B.V.                        Netherlands
         Accenture Finance B.V.                               Netherlands
         Accenture Greece B.V.                                Netherlands
         Accenture Holdings B.V.                              Netherlands
         Accenture India Holdings B.V.                        Netherlands
         Accenture Korea BV                                   Netherlands
         Accenture Middle East B.V.                           Netherlands
         Accenture Minority I B.V.                            Netherlands
         Accenture Minority II B.V.                           Netherlands
         Accenture Participations B.V.                        Netherlands
         Accenture Properties (2) B.V.                        Netherlands
         Accenture Services B.V.                              Netherlands
         Accenture Technology Ventures B.V.                   Netherlands
         Echitaa Properties B.V.                              Netherlands
         Partner Technology Mexico Holdings B.V.              Netherlands

<PAGE>



         Name                                            Country of Organization
         ----                                            -----------------------

         Accenture NZ Ltd                                     New Zealand

         Accenture Ltd                                        Nigeria

         Accenture A.N.S.                                     Norway
         Accenture A.S.                                       Norway
         Accenture Software ANS                               Norway

         Accenture, Inc                                       Philippines
         Domestice Corporation                                Philippines

         Accenture Sp. z.o.o.                                 Poland

         Accenture Consultores de Gestao S.A.                 Portugal
         Coritel Solucoes Informaticas Integradas S.A.        Portugal

         Accenture Pte Ltd                                    Singapore
         Accenture software Pte Ltd                           Singapore

         Accenture s.r.o.                                     Slovak Republic

         Accenture Services (South Africa) Pty Ltd            South Africa
         Accenture (South Africa) Pty Ltd                     South Africa
         Accenture (South Africa) Trustees Pty Ltd            South Africa
         Autris Pty Ltd                                       South Africa

         Accenture Ltd                                        South Korea

         Accenture Formacion Sociedad Civil                   Spain
         Accenture S.L.                                       Spain
         Alnova Technologies Corporation S.A.                 Spain
         Business Process Management S.A.                     Spain
         Coritel S.A.                                         Spain
         Integration Services S.A.                            Spain

         Accenture A.B.                                       Sweden
         Accenture K.B.                                       Sweden
         Avanade K.B.                                         Sweden

         Accenture A.G.                                       Switzerland
         Accenture Finance GmbH                               Switzerland
         Accenture Global Services GmbH                       Switzerland
         Accenture Holding GmbH                               Switzerland


<PAGE>





         Name                                            Country of Organization
         ----                                            -----------------------

         Accenture Co Ltd                                     Taiwan

         Accenture Co Ltd                                     Thailand
         Accenture Solutions Co Ltd                           Thailand
         Accenture Technologies Co Ltd                        Thailand

         Accenture Danismanlik Limited Sirketi                Turkey

         Accenture Management Ltd                             United Kingdom
         Accenture Pension Trustees Ltd                       United Kingdom
         Accenture Retirement Savings Plan Ltd                United Kingdom
         Accenture Scientific Ltd                             United Kingdom
         Accenture Services Ltd                               United Kingdom
         Accenture Software Ltd                               United Kingdom
         Accenture (UK)                                       United Kingdom
         Cooperate Ltd                                        United Kingdom
         The Accenture Group                                  United Kingdom


         Accenture Capital, Inc.                              United States
         Accenture Financial Corporation                      United States
         Accenture LLC                                        United States
         Accenture LLP                                        United States
         Accenture Newco, Inc.                                United States
         Accenture Sub Inc.                                   United States
         Accenture 2, Inc.                                    United States
         Accenture, Inc.                                      United States
         BABCN LLC                                            United States
         BPM Technical Resources LLC                          United States
         Concadia Solutions LLC                               United States
         Covation LLC                                         United States
         Digital Asset Management Co.                         United States
         eHealth Resources LLC                                United States
         Navitaire Inc.                                       United States
         Proquire LLC                                         United States
         Willow Investment Properties, Inc.                   United States
         Willow Investment, Inc.                              United States


         Accenture C.A.                                       Venezuela

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>6
<FILENAME>dex231.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS
<TEXT>
<PAGE>

                                                                    Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-65376) of Accenture Ltd of our report dated
October 11, 2001 relating to the financial statements, which appears in this
Form 10-K.

PricewaterhouseCoopers LLP

Chicago, Illinois
November 27, 2001

</TEXT>
</DOCUMENT>
</SUBMISSION>
