<SUBMISSION>
<ACCESSION-NUMBER>0000950130-01-502267
<TYPE>S-1/A
<PUBLIC-DOCUMENT-COUNT>10
<FILING-DATE>20010608
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ACCENTURE LTD
<CIK>0001134538
<ASSIGNED-SIC>7389
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-1/A
<ACT>33
<FILE-NUMBER>333-59194
<FILM-NUMBER>1657826
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>CEDAR HOUSE, 41 CEDAR AVE.
<CITY>HAMILTON
<STATE>A1
<ZIP>00000
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>S-1/A
<SEQUENCE>1
<FILENAME>ds1a.htm
<DESCRIPTION>AMENDMENT NO. 1 TO FORM S-1
<TEXT>

<HTML>
<HEAD>
 <TITLE>AMENDMENT NO. 1 TO FORM S-1</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>As filed with the Securities and Exchange Commission on June 8, 2001.</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Registration No. 333-59194</B></FONT></DIV>

<HR SIZE=1 NOSHADE> <HR SIZE=1 NOSHADE> <DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Washington, D.C. 20549</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>AMENDMENT NO. 1</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>TO</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>FORM S-1</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</I></B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE LTD</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Exact Name of Registrant as Specified in its Charter)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="29%" ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Bermuda</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(State or Other Jurisdiction of</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Incorporation or Organization)</B></FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
<TD VALIGN="top" ALIGN="center" WIDTH="27%"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>54161</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Primary Standard Industrial</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Classification Code Number)</B></FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>98-0341111</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(I.R.S. Employer</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Identification No.)</B></FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Cedar House</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>41 Cedar Avenue</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Hamilton HM12, Bermuda</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(441) 296-8262</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant&#146;s Principal Executive Offices)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Douglas G. Scrivner</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Accenture Ltd</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>1661 Page Mill Road</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Palo Alto, CA 94304</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(650) 213-2000</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Name and Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Copies to:</I></B></FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="45%" ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>John B. Tehan</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Alan D. Schnitzer</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Simpson Thacher &amp; Bartlett</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>425 Lexington Avenue</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>New York, NY 10017</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Telephone: (212) 455-2000</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Facsimile: (212) 455-2502</B></FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>John J. Huber</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Raymond Y. Lin</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Latham &amp; Watkins</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>555 11th St., N.W.</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Washington, DC 20004-1304</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Telephone: (202) 637-2200</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Facsimile: (202) 637-2201</B></FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Approximate date of commencement of proposed sale to the public: </B>As soon as practicable after this Registration
Statement becomes effective.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to
Rule 415 under the Securities Act of 1933, check the following box.&nbsp;&nbsp;</FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#168;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities
Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.&nbsp;&nbsp;</FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#168;</FONT><FONT
SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following
box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.&nbsp;&nbsp;</FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#168;</FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following
box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.&nbsp;&nbsp;</FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#168;</FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If delivery of the prospectus is expected to be made pursuant to Rule 434 under the Securities Act, check the following
box.&nbsp;&nbsp;</FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#168;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CALCULATION OF REGISTRATION FEE</B></FONT></DIV>
<HR SIZE=1 NOSHADE> <HR SIZE=1 NOSHADE>

<BR>

<TABLE ALIGN="center" WIDTH="580" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Title of each class of securities
<BR>
to be registered</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Amount
<BR>
to be registered(1)</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Proposed maximum
<BR>
offering price
<BR>
per share</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Proposed maximum
<BR>
aggregate
<BR>
offering price(2)</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Amount of
<BR>
registration fee(3)</B></FONT></TH>
</TR>
<TR>
<TD COLSPAN=10><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Class A common shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">132,250,000 shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$15.00</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,983,750,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$495,937.50</FONT></TD>
</TR>
<TR>
<TD COLSPAN=10><HR SIZE=1 NOSHADE></TD>
</TR>
</TABLE>


<BR>
<HR SIZE=1 NOSHADE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Includes 17,250,000 Class A common shares issuable upon exercise of the underwriters&#146; overallotment option.</FONT></DIV>
</TD>
</TR>
</TABLE>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)&nbsp; </FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Estimated solely for the purpose of determining the amount of the registration fee in accordance with Rule 457 under the
Securities Act of 1933.</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(3)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$250,000 of which has previously been paid.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its
effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration
Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.</B></FONT></DIV>
<HR SIZE=1 NOSHADE> <HR SIZE=1 NOSHADE> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Explanatory Note:</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement contains two forms of a prospectus: one to be used in connection with an offering in the
United States and one to be used in a concurrent international offering outside the United States. The two prospectuses are identical except for the front cover page, the &#147;Underwriting&#148; section and the back cover page. Each of these pages
for the U.S. prospectus is followed by the alternate page to be used in the international prospectus. Each of the alternate pages for the international prospectus is labeled &#147;Alternate Page For International Prospectus.&#148; Final forms of
each prospectus will be filed with the Securities and Exchange Commission under Rule 424(b).</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#ff3516" FACE="Arial, Helvetica"> <B>Subject to Completion. Dated June 8 2001.</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="23%"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<IMG SRC="g9046890468balan02.jpg" WIDTH="194" HEIGHT="56"></B></FONT></TD>
<TD WIDTH="27%">&nbsp;</TD>
<TD WIDTH="50%" ALIGN="right" VALIGN="bottom"><FONT SIZE="4" COLOR="#000000" FACE="Arial, Helvetica">115,000,000 Class A Common Shares</FONT></TD>
</TR>
</TABLE>
</DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B> </B></FONT></DIV>
<DIV ALIGN="right"><FONT SIZE="4" COLOR="#000000" FACE="Arial, Helvetica"></FONT></DIV>


<DIV ALIGN="right"></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">This is an initial public offering of Class A common shares of Accenture Ltd. This prospectus relates to an offering of &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp; shares in the United States. In addition, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares are being offered outside the United States in an international offering. All of the 115,000,000 Class
A common shares are being sold by Accenture Ltd.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Prior to this offering, there has been no public market for the Class A common shares. It is currently estimated that the initial public offering price per share will be
between $13.00 and $15.00. Accenture Ltd has applied to list the Class A common shares on the New York Stock Exchange under the symbol &#147;ACN.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Upon completion of the offering, our partners will collectively own or control shares representing approximately 82% of the voting interest in Accenture Ltd, or approximately
80% if the underwriters exercise their overallotment option in full, and will effectively control all matters put to a vote of Accenture Ltd shareholders.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>See &#147;Risk Factors&#148; beginning on page 12 to read about factors you should consider before buying the Class A common shares.</I></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Neither the Securities and Exchange Commission nor any other regulatory body has approved or disapproved of these securities or passed upon the accuracy or adequacy
of this prospectus. Any representation to the contrary is a criminal offense.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="100%" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Per Share</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Total</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Initial public offering price</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Underwriting discount</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Proceeds, before expenses, to Accenture Ltd</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">To the extent that the underwriters sell more than &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class A common shares, the underwriters have the
option to purchase up to an additional &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class A common shares from Accenture Ltd at the initial public offering price less the underwriting discount.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">The underwriters expect to deliver the shares in New York, New York on &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;, 2001.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>Joint Book-Running Managers</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" ALIGN="left" WIDTH="40%">  <DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Goldman, Sachs &amp; Co.</B></FONT></DIV>
</TD>
<TD WIDTH="9%"></TD>
<TD VALIGN="top" ALIGN="center" WIDTH="49%">  <DIV ALIGN="right"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Morgan Stanley Dean Witter</B></FONT></DIV>
</TD>
<TD WIDTH="2%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>


<DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Credit Suisse First Boston</B></FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deutsche Banc Alex.
Brown</B></FONT></DIV>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="53%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="47%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>JPMorgan</B></FONT></DIV>
</TD>
</TR>
</TABLE>



<DIV ALIGN="right"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Salomon Smith Barney</B></FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Banc of America Securities LLC</B></FONT></DIV>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="25%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="75%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Lehman Brothers</B></FONT></DIV>
</TD>
</TR>
</TABLE>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="53%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="47%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Merrill Lynch &amp; Co.</B></FONT></DIV>
</TD>
</TR>
</TABLE>



<DIV ALIGN="right"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>UBS Warburg</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Prospectus dated &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;, 2001.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#ff3516" FACE="'Times New Roman', Times">The information in this preliminary prospectus is not complete and may be changed. These securities may not be sold until the registration statement filed with the
Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell nor does it seek an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>[Alternate Page For International Prospectus]</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#ff3516" FACE="Arial, Helvetica"><B>Subject to Completion. Dated June 8 2001.</B></FONT></DIV>

<DIV>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="32%"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<IMG SRC="g9046890468balan02.jpg" WIDTH="194" HEIGHT="56"></B></FONT></TD>
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="58%" VALIGN="bottom" ALIGN="right"><FONT SIZE="4" COLOR="#000000" FACE="Arial, Helvetica">115,000,000 Class A Common Shares</FONT></TD>
</TR>
</TABLE>
<FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B> </B></FONT></DIV>


<DIV ALIGN="right"></DIV>

<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">This is an initial public offering of Class A common shares of Accenture Ltd. This prospectus relates to an offering of &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp; shares outside the United States. In addition, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares are being offered in the United States. All of the 115,000,000 Class A common shares are being
sold by Accenture Ltd.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Prior to this offering, there has been no public market for the Class A common shares. It is currently estimated that the initial public offering price per share will be
between $13.00 and $15.00. Accenture Ltd has applied to list the Class A common shares on the New York Stock Exchange under the symbol &#147;ACN.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Upon completion of the offering, our partners will collectively own or control shares representing approximately 82% of the voting interest in Accenture Ltd, or approximately
80% if the underwriters exercise their overallotment option in full, and will effectively control all matters put to a vote of Accenture Ltd shareholders.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>See &#147;Risk Factors&#148; beginning on page 12 to read about factors you should consider before buying the Class A common shares.</I></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Neither the Securities and Exchange Commission nor any other regulatory body has approved or disapproved of these securities or passed upon the accuracy or adequacy
of this prospectus. Any representation to the contrary is a criminal offense.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="682" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Per Share</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Total</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Initial public offering price</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Underwriting discount</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Proceeds, before expenses, to Accenture Ltd</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">To the extent that the international underwriters sell more than &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class A common shares, the
international underwriters have the option to purchase up to an additional &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class A common shares from Accenture Ltd at the initial public offering price less the underwriting
discount.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">The international underwriters expect to deliver the shares in New York, New York on &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;, 2001.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV></DIV>


<DIV ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="Arial, Helvetica"></FONT></DIV>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="72%" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="Arial, Helvetica"><B>Joint Book-Running Managers</B></FONT></TD>
<TD WIDTH="24%" ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="Arial, Helvetica"><B>Joint Lead Manager</B></FONT></TD>
<TD WIDTH="4%">&nbsp;</TD>
</TR>
</TABLE>



<DIV ALIGN="left">
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="33%"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Goldman Sachs International</B></FONT></TD>
<TD WIDTH="36%" ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Morgan Stanley Dean Witter</B></FONT></TD>
<TD WIDTH="31%" ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Credit Suisse First Boston</B></FONT></TD>
</TR>
</TABLE>
<FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>



<DIV ALIGN="left"></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Deutsche Bank</B></FONT></DIV>



<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>JPMorgan</B></FONT></DIV>



<DIV ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Salomon Smith Barney</B></FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Banc of America Securities Limited</B></FONT></DIV>



<DIV ALIGN="left">
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="38%">&nbsp;</TD>
<TD WIDTH="61%"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Lehman Brothers</B></FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
</TR>
</TABLE>
<FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>



<DIV ALIGN="left">
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="64%">&nbsp;</TD>
<TD WIDTH="31%"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Merrill Lynch International</B></FONT></TD>
<TD WIDTH="5%">&nbsp;</TD>
</TR>
</TABLE>
<FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>



<DIV ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>UBS Warburg</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">Prospectus dated &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;, 2001.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="1" COLOR="#ff3516" FACE="'Times New Roman', Times">The information in this preliminary prospectus is not complete and may be changed. These securities may not be sold until the registration statement filed with the
Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell nor does it seek an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You should rely only on the information contained in this prospectus. We have not authorized anyone to provide you
with different information. We are not making an offer to sell these securities in any jurisdiction where the offer is not permitted. You should not assume that the information contained in this prospectus is accurate as of any date other than the
date on the front cover of this prospectus.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Bermuda Monetary Authority has classified us as non-resident of Bermuda for exchange control purposes. Accordingly,
the Bermuda Monetary Authority does not restrict our ability to convert currency, other than Bermuda dollars, held for our account to any other currency, to transfer funds in and out of Bermuda or to pay dividends to non-Bermuda residents who are
shareholders, other than in Bermuda dollars. The permission of the Bermuda Monetary Authority is required for the issue and transfer of our shares under the Exchange Control Act 1972 of Bermuda and regulations under it.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will apply to the Bermuda Monetary Authority for consent to the issue of the Class A common shares that we may sell
in the offering described in this prospectus. In addition, we will apply to the Bermuda Monetary Authority for consent for the free issue and transferability of our Class A common shares following the offering. Approvals or permissions received from
the Bermuda Monetary Authority do not constitute a guaranty by the Bermuda Monetary Authority as to our performance or our creditworthiness. Accordingly, in giving those approvals or permissions, the Bermuda Monetary Authority will not be liable for
our performance or default or for the correctness of any opinions or statements expressed in this document.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will file this document as a prospectus with the Registrar of Companies in Bermuda under Part III of the Companies
Act 1981 of Bermuda. In accepting this document for filing, the Registrar of Companies accepts no responsibility for the financial soundness of any proposals or for the correctness of any opinions or statements expressed in this
document.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx1"></A>
SUMMARY</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This summary highlights some of the information contained elsewhere in this prospectus. We urge you to read the
entire prospectus carefully, including the &#147;Risk Factors&#148; and &#147;Pro Forma Combined Financial Information&#148; sections and our historical combined financial statements and related notes included elsewhere in this prospectus, before
making an investment decision.</I></FONT></DIV>
<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Accenture</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture is the world&#146;s leading provider of management and technology consulting services and solutions. We have
more than 75,000 employees based in more than 110 offices in 46 countries delivering to our clients a wide range of consulting, technology and outsourcing services. We operate globally with one common brand and business model. We work with clients
of all sizes and have extensive relationships with the world&#146;s leading companies and governments. We serve 84 of the<I> Fortune</I> Global 100 and more than half of the <I>Fortune</I> Global 500. In total, we have served more than 4,000 clients
on nearly 18,000 engagements over the past five fiscal years.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our business consists of using our industry knowledge, our service offering expertise and our insight into and access to
existing and emerging technologies to identify new business and technology trends and formulate and implement solutions for clients under demanding time constraints. We help clients around the world identify and enter new markets, increase revenues
in existing markets and deliver their products and services more effectively and efficiently. We deliver our services and solutions through five global market units, which together comprise 18 industry groups. Our industry focus enables our
professionals to provide business and management consulting, technology and outsourcing services with an understanding of industry evolution, business issues and applicable technologies, and ultimately to deliver solutions tailored to each
client&#146;s industry. Our five global market units and 18 industry groups are:</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="98%" VALIGN="top"> <DIV ALIGN="left"><HR WIDTH="98%" SIZE="1" NOSHADE></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<BR>

<TABLE ALIGN="center" WIDTH="100%" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Communications
<BR>
&amp; High Tech</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT></TH>
</TR>
<TR>
<TD COLSPAN=9 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD COLSPAN=10><DIV ALIGN="left"><HR SIZE=1 NOSHADE></DIV>
</TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Communications</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Banking</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Automotive</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Chemicals</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Government</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Electronics
&amp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Health
Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Consumer
Goods</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Energy</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;High Tech</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Insurance</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&amp; Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Forest
Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Media
&amp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Industrial</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Metals &amp;
Mining</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;Entertainment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;Equipment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Utilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Pharmaceuticals &amp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;Medical Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Retail</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
&nbsp;Transportation &amp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;Travel Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
</TR>
<TR>
<TD COLSPAN=10><DIV ALIGN="left"><HR SIZE=1 NOSHADE></DIV>
</TD>
</TR>
<TR>
<TD COLSPAN=9 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=9><FONT SIZE="1">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD COLSPAN=9 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Percent of total revenues for the year ended August 31, 2000</I></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8%</FONT></TD>
</TR>
<TR>
<TD COLSPAN=10><DIV ALIGN="left"><HR SIZE=1 NOSHADE></DIV>
</TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Through the following we develop and deliver a full spectrum of services and solutions that address business
opportunities and challenges common across industries.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="42%" ALIGN="left">

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Strategy &amp; Business
Architecture</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Customer Relationship
Management</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Supply Chain Management</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Human Performance</FONT></DIV>

</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center">

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Finance &amp; Performance
Management</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Technology Research &amp;
Innovation</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Solutions Engineering</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Solutions Operations</FONT></DIV>

</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our affiliates, alliances and venture capital activities enhance our management and technology consulting services and
solutions business. We form affiliates when we identify a capability of strategic importance and value to us that we believe should be developed in a business model outside our client service business. We enter into strategic alliances with
established and early stage technology companies because today&#146;s business environment demands more speed, flexibility and resources than typically exist at any single company. Our venture capital business, Accenture Technology Ventures, gives
us insight into and access to emerging business models, products and technologies though investments in portfolio companies. We believe that our approach, which we refer to as our &#147;network of businesses,&#148; provides us with a fundamental
advantage in delivering value to our clients.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues are driven by our ability to secure contracts for new engagements and to deliver products and services that add
value to our clients. 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. Substantially all of our contracts include
time-and-materials or fixed-price terms.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Competitive Strengths</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As the world&#146;s leading provider of management and technology consulting services and solutions, we are well
positioned for continued growth in a marketplace characterized by an increasing pace of technological change and complex business challenges. We believe that our approach, together with the following competitive strengths, distinguishes us in this
marketplace:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">seamless execution on a global scale;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">deep industry expertise;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">broad and evolving service offerings, including business transformational outsourcing;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">enduring relationships with the world&#146;s leading corporations and governments;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">technology innovation and implementation;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">distinctive people and culture;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">proven, tenured and highly motivated management team;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">highly diversified business by industry, geography and technology; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">history of staying ahead of industry trends.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Our Strategy for Growth</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We strive to be a global &#147;market maker, architect and builder of the new marketplace, developing innovations to
improve the way the world works and lives.&#148; To serve our clients and grow our business, we aggressively pursue the following strategic imperatives:</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Deliver &#147;Value@Speed&#148; for Our Clients.&nbsp;&nbsp;&nbsp;&nbsp;</I>Our strategy is to work closely with our
clients&#146; management to understand their business objectives and develop and implement solutions to help them achieve superior financial performance and enhance productivity on an accelerated basis.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Accelerate and Ride the &#147;Waves of Change.&#148;&nbsp;&nbsp;&nbsp;&nbsp;</I>We use our scale, our network of
businesses and our investments in research and development, tools and methodologies and other intellectual property to help organizations anticipate and realize value from opportunities presented by &#147;waves&#148; of business and technology
change.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Create Asset-Based Solutions to Drive Superior Results.&nbsp;&nbsp;&nbsp;&nbsp;</I>To deliver value to our clients more
quickly, we create assets, such as software and business architectures and methodologies, that enable us to quickly implement market-ready solutions for our clients.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Leverage Our Expertise in Transformational Outsourcing.&nbsp;&nbsp;&nbsp;&nbsp;</I>We pursue transformational outsourcing
opportunities, which require a combination of consulting and outsourcing skills to meet the needs of clients that increasingly seek to enhance value by reinventing and transforming fundamental business processes.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Aggressively Grow in Attractive Geographic Markets.&nbsp;&nbsp;&nbsp;&nbsp;</I>We have offices in 46 countries and, while
we are a leader in the majority of the markets in which we operate, we believe there are significant opportunities for us to grow in numerous geographies, including by way of investment, and to increase our market share on a global
basis.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Foster a Great Place to Work.&nbsp;&nbsp;&nbsp;&nbsp;</I>Our ability to hire, train, develop and retain our professionals
is critical to our enterprise. We have a &#147;great place to work&#148; program, which includes using performance metrics to hold our leadership accountable for employee satisfaction and retention, providing continuous learning, supporting flexible
workstyles and providing competitive rewards.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Enhance Our Operational Efficiency.&nbsp;&nbsp;&nbsp;&nbsp;</I>As experts in operational efficiency, we plan to provide
value to our clients as well as our shareholders by maintaining our organization as a cost-effective, technology-enabled company with strong financial discipline.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our ability to realize these strategic imperatives is subject to significant risks, including the risks
that:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">we may not be able to anticipate and keep pace with rapid changes in technology;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">we may not be able to compete effectively in the highly competitive consulting, information technology and outsourcing
markets; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our transition to a corporate structure may adversely affect our ability to recruit, retain and motivate our partners and
other key employees.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">In addition, we will continue to be controlled by our partners following the offering and their interests may differ from yours. See &#147;Risk Factors&#148; to read
about these and other factors you should consider before buying the Class A common shares.</FONT></DIV>

<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Our Corporate Information</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd is organized under the laws of Bermuda. We maintain a registered and principal executive office in Bermuda
at Cedar House, 41 Cedar Avenue, Hamilton HM12, Bermuda. Our telephone number in Bermuda is (441)<B> </B>296-8262. We also 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 46 countries around the world. Our Internet address is www.accenture.com. Information contained on our Web site is not a part of this
prospectus.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We use the term &#147;partner&#148; in this prospectus to refer to the partners and shareholders of the series of
related partnerships and corporations through which we operated our business prior to our transition to a corporate structure. These individuals have become our executive employees following our transition to a corporate structure and will retain
the &#147;partner&#148; title. Where the context permits, the term also refers to our employees and others who have been or are in the future named as &#147;partners&#148; in this executive sense. In using the term &#147;partner,&#148; we do not
mean to imply any intention of the parties to create a separate legal entity.</FONT></DIV>

<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Organizational Structure</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. 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 such 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 and has a majority voting interest in Accenture SCA. 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 will consolidate Accenture SCA&#146;s results in its financial statements.
We operate our business through subsidiaries of Accenture SCA.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None of our partners will be selling shares in the offering, and, immediately following the offering, our partners will
own approximately 82% of the equity in our business, or approximately 80% if the underwriters exercise their overallotment option in full.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Immediately following the offering, our public shareholders (including our non-partner employees) will have an 18%
economic interest and an 18% voting interest in Accenture Ltd assuming our partners&#146; holdings of Accenture SCA Class I common shares and Accenture Canada Holdings exchangeable shares are redeemed or exchanged for Class A common shares on a
one-for-one basis our organizational structure immediately following the offering will be as shown in the diagram below. The diagram does not display the direct or indirect subsidiaries of Accenture SCA and does not reflect exercise of the
underwriters&#146; overallotment option.</FONT></DIV>

<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<IMG SRC="g9046890468bblan51.jpg" WIDTH="523" HEIGHT="472"></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Includes non-partner employees.</FONT></DIV>
</TD>
</TR>
</TABLE>



<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Generally consists of our partners in countries other than Australia, Canada, Denmark, France, Italy, New Zealand, Norway,
Spain, Sweden and the United States.</FONT></DIV>
</TD>
</TR>
</TABLE>



<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(3)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Generally consists of our partners in countries other than Australia, Denmark, France, Italy, Norway, Spain, Sweden and the
United States. Our partners in Canada and New Zealand do not hold Accenture Ltd Class A common shares or Accenture SCA Class I common shares, but instead hold Accenture Canada Holdings exchangeable shares. Each of these exchangeable shares is
exchangeable at the option of the holder for an Accenture Ltd Class A common share on a one-for-one basis.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We intend to make all distributions to all of our equity holders pro rata based on economic ownership. Based on the
shares outstanding immediately after the offering and assuming no exercise of the underwriters&#146; overallotment option, our public shareholders would receive approximately 18% of any distribution. You should read &#147;Accenture Organizational
Structure,&#148; &#147;Certain Relationships and Related Transactions&#148; and &#147;Description of Share Capital&#148; for additional information about our corporate structure.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>The Offering</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="541" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Class A common shares offered in the
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;offering</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,000,000 Class A common shares.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=3><FONT SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Class A common shares to be outstanding
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;immediately following the offering(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;
<BR>
394,536,610 Class A common shares (or
<BR>
989,999,414 Class A common shares if our partners&#146;
<BR>
holdings of Accenture SCA Class I common shares
<BR>
and Accenture Canada Holdings exchangeable
<BR>
shares are redeemed or exchanged for Class A
<BR>
common shares on a one-for-one basis).</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Class A common shares to be outstanding immediately following the offering and the other information in the prospectus based
thereon reflects:</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,000,000 Class A common shares offered in the offering;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">212,335,229 Class A common shares held by our partners (or 807,798,033 Class A common shares if our partner&#146;s holdings
of Accenture SCA Class I common shares and Accenture Canada Holdings exchangeable shares are redeemed or exchanged for Class A common shares on a one-for-one basis); and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">67,201,381 Class A common shares underlying fully vested restricted share units.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Class A common shares to be outstanding immediately following the offering and the other information in the prospectus based
thereon does not reflect:</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17,250,000 Class A common shares issuable upon exercise of the underwriters&#146; overallotment option;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6,695,091 Class A common shares underlying restricted share units that are not fully vested; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">98,995,000 Class A common shares issuable pursuant to options.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">See &#147;Accenture Organizational Structure&#148; and &#147;Management&#151;Employee Awards.&#148;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Use of proceeds:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="546" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By Accenture Ltd</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">To subscribe for Accenture SCA Class I common
<BR>
shares.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=3><FONT SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By Accenture SCA</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture SCA intends to use the proceeds it
<BR>
receives from the issuance of its Class I common
<BR>
shares as follows:</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD ALIGN="right" VALIGN="top"><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approximately $839 million for costs and
<BR>
expenses incurred in connection with our
<BR>
transition to a corporate structure;</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD ALIGN="right" VALIGN="top"><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approximately $245 million to repay amounts
<BR>
outstanding under our revolving credit facilities;
<BR>
and</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD ALIGN="right" VALIGN="top"><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the balance for working capital, which previously
<BR>
was funded by our partners, and for general
<BR>
corporate purposes.</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> </FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="100%" CELLSPACING=0 CELLPADDING=0>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" WIDTH="42%" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Voting rights</FONT></TD>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Each Class A common share and each Class X
<BR>
common share will entitle its holder to one vote per
<BR>
share on all matters submitted to a vote of
<BR>
shareholders of Accenture Ltd. Immediately
<BR>
following the offering, our partners will own or
<BR>
control Class A common shares and Class X
<BR>
common shares representing, in the aggregate,
<BR>
approximately 82% voting interest in Accenture Ltd,
<BR>
or approximately 80% if the underwriters exercise
<BR>
their overallotment option in full. All of our partners
<BR>
who hold Class A or Class X common shares have
<BR>
entered into a voting agreement that requires them
<BR>
to vote as a group with respect to all matters voted
<BR>
upon by shareholders of Accenture Ltd. For a
<BR>
discussion of the voting agreement, see &#147;Certain
<BR>
Relationships and Related Transactions&#151;Voting
<BR>
Agreement.&#148; Our partners will effectively control us
<BR>
for as long as they continue to hold a significant
<BR>
block of voting rights.</FONT></TD>
</TR>
</TABLE>

<BR>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="42%" ALIGN="left"> </TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV><FONT SIZE="3">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="42%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Dividend and distribution policy</FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We currently do not anticipate that Accenture Ltd or Accenture SCA will pay dividends.</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="42%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Transfer restrictions</FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The equity interests that our partners own are subject to transfer restrictions that generally restrict sales for one year and then
permit sales in increasing amounts over the subsequent seven years. For a discussion of the terms of the transfer restrictions, see &#147;Certain Relationships and Related Transactions&#151;Voting Agreement&#148; and &#147;&#151;Accenture SCA
Transfer Rights Agreement&#148; and &#147;Risk Factors&#151;Risks That Relate to Your Ownership of Our Class A Common Shares&#151;Our share price may decline due to the large number of shares eligible for future sale.&#148;</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="42%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Proposed New York Stock Exchange symbol</FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#147;ACN&#148;</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="42%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Risk factors</FONT></DIV>
</TD>
<TD WIDTH="4%"> <DIV ALIGN="left"></DIV>
</TD>
<TD WIDTH="53%"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">For a discussion of some of the factors you should consider before buying our Class A common shares, see &#147;Risk Factors.&#148;</FONT></TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Summary Financial Data</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following unaudited summary historical and pro forma financial information should be read in conjunction with
&#147;Selected Financial Data,&#148; &#147;Pro Forma Combined Financial Information,&#148; our historical combined financial statements and related notes included elsewhere in this prospectus and &#147;Management&#146;s Discussion and Analysis of
Financial Condition and Results of Operations.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="742" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended August 31,</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=8 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1996</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1997</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=28 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Income Statement Data:</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$4,942</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$6,275</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$8,215</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,550</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,752</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,752</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$4,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,713</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,713</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating expenses:*</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,678</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,470</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,700</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,457</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,486</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6,151</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,660</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,996</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,561</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">532</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">611</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">696</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">790</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">883</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,198</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">421</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">659</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">819</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,036</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,271</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,297</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,444</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">640</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">702</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">735</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,869</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,900</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6,432</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">7,518</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">7,666</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">8,793</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,721</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,351</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,170</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,073</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,375</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,783</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,032</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,086</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">959</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">964</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,362</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">543</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">92</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">573</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">573</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">268</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">60</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(16</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(19</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(17</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(27</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(24</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(35</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(12</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(10</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(20</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(4</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(5</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">51</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">51</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(46</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(46</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(7</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(42</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(42</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before taxes*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,053</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,360</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,759</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,146</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,707</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,569</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,260</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,565</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">736</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes (1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">116</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">118</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">74</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">123</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">243</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">628</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">115</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">135</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">294</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before minority interest and cumulative
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;change in accounting*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">937</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,242</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,023</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">941</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,145</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,430</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">442</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Minority interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">565</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">265</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before cumulative change in accounting*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">937</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,242</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,023</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$376</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,145</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,430</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$177</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Cumulative effect of accounting change</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">188</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner distributions* (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;937</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,242</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,023</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,145</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,618</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Earnings Per Share Data:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Earnings per share</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;basic</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.95</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.45</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;diluted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.95</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.45</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Weighted average number of shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;basic</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">394,536,610</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">394,536,610</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;diluted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">991,338,432</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">991,673,187</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="9%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Historical information excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes is not the same as income taxes of a corporation. For the 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 are 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 BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">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 combined financial statements.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="671" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=9 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma as
<BR>
adjusted for
<BR>
the offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=9 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of August 31,</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of
<BR>
February 29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of
<BR>
February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of
<BR>
February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1996</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1997</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=16 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Balance Sheet Data:</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;438</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;325</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;736</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,111</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,271</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,018</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,342</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,893</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Working capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">280</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">175</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">531</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">913</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,015</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">909</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">860</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(131</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Total assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;2,323</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;2,550</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;3,704</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,615</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,451</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,326</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,474</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6,189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">226</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">192</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">157</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">127</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">99</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">127</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Total partners&#146; capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">696</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">761</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,507</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,208</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,368</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,473</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,948</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">0</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Shareholders&#146; equity</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">175</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx2"></A>
RISK FACTORS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You should carefully consider each of the risks described below and all of the other information in this prospectus
before deciding to invest in our Class A common shares.</I></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Risks That Relate to Our Business</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>A significant or prolonged economic downturn could have a material adverse effect on our results of operations.</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. We are now seeing some evidence of an economic slowdown in some markets, including a reduction in capital expenditures and technology and associated discretionary spending by our clients, particularly in the
United States. This has caused a reduction in our growth rate in the United States and in our Communications &amp; High Tech, Financial Services and Products global market units. We see continued growth in revenues in the second half of this fiscal
year, though at a slower rate of growth than in the first half. We will implement cost-savings initiatives to manage our expenses as a percentage of revenues. For example, on June 7, 2001, we announced an initiative to reduce our staff in certain
parts of the world, in certain skill groups and in some support positions. However, we may not be able to reduce the rate of growth in our costs on a timely basis or control our costs to maintain our margins.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><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.</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our success will depend, 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 or responding to these developments on a timely basis, and our ideas may not be successful
in the marketplace. Also, products and technologies developed by our competitors may make our service or product offerings uncompetitive or obsolete. Any one of these circumstances could have a material adverse effect on our ability to obtain and
successfully complete important client engagements.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our business is also dependent, in part, upon continued growth in the use of technology in business by our clients and
prospective clients and their customers and suppliers. If the growth in the use of technology does not continue, demand for our services may decrease. Use of new technology for commerce generally requires the understanding and acceptance of a new
way of conducting business and exchanging information. Companies that have already invested substantial resources in traditional means of conducting commerce and exchanging information may be particularly reluctant or slow to adopt a new approach
that may make some of their existing personnel and infrastructure obsolete.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>We may face damage to our professional reputation or legal liability if our clients are not satisfied with our services.</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 products, including those of subcontractors we employ, it may be more damaging in our business than in
other businesses. Moreover, if we fail to meet
our contractual obligations or fail to disclose our financial or other arrangements with our alliance partners, we could be subject to legal liability or loss of client relationships. Our contracts typically include provisions to limit our exposure
to legal claims relating to our services and the applications we develop, but these provisions may not protect us or may not be enforceable in all cases.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our services or products may infringe upon the intellectual property rights of others.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We cannot be sure that our services and products, 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
products. Historically in our contracts, we have generally agreed to indemnify our clients for any expenses or liabilities resulting from claimed infringements of the intellectual property rights of third parties. In some instances, the amount of
these indemnities may be greater than the revenues we receive from the client. Any claims or litigation in this area, whether we ultimately win or lose, could be time-consuming and costly, injure our reputation or require us to enter into royalty or
licensing arrangements. We may not be able to enter into these royalty or licensing arrangements on acceptable terms. Depending on the circumstances, we may be required to grant a specific client greater rights in intellectual property developed in
connection with an engagement than we otherwise do, in which case we seek to cross license the use of the intellectual property. However, in very limited situations, we forego rights to the use of intellectual property we help create and in these
cases, this limits our ability to reuse that intellectual property for other clients. Any limitation on our ability to provide a service or product could cause us to lose revenue-generating opportunities and require us to incur additional expenses
to develop new or modified solutions for future projects.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our engagements with clients may not be profitable.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Unexpected costs or delays could make our contracts unprofitable.&nbsp;&nbsp;&nbsp;&nbsp;</I>When making proposals
for engagements, we estimate the costs and timing for completing the projects. These estimates reflect our best judgment regarding the efficiencies of our methodologies and professionals as we plan to deploy them on projects. Any increased or
unexpected costs or unanticipated delays in connection with the performance of these engagements, including delays caused by factors outside our control, could make these contracts less profitable or unprofitable, which would have an adverse effect
on our profit margin. While some of our contracts are time-and-materials and others are fixed-price contracts, the risks associated with both types of contracts are often similar. Our failure to meet a client&#146;s expectations in either type of
contract may result in an unprofitable engagement.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Our contracts can be terminated by our clients with short notice.&nbsp;&nbsp;&nbsp;&nbsp;</I>Our clients typically
retain us on a non-exclusive, engagement-by-engagement basis, rather than under exclusive long-term contracts. Approximately 75% of our consulting engagements are less than twelve months in duration. The majority of our contracts can be terminated
by our clients with short notice and without significant penalty. The advance notice of termination required for contracts of shorter duration and lower revenue is typically 30 days. Longer-term, larger and more complex contracts generally require a
longer notice period for termination and may include a early termination charge to be paid to us. Additionally, large client projects involve multiple engagements or stages, and there is a risk that a client may choose not to retain us for
additional stages of a project or that a client will cancel or delay additional planned engagements. These terminations, cancellations or delays could result from factors unrelated to our work product or the progress of the project, but could be
related to business or financial conditions of the client or the economy generally. When contracts are terminated, we lose the associated revenues and we may not be able to eliminate associated costs in a timely manner.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We may fail to collect amounts extended to clients.</I>&nbsp;&nbsp;&nbsp;&nbsp; In limited circumstances we extend
financing to our clients. A client must meet established criteria to receive financing. In the rare event that these criteria are waived, approval by senior levels of our management is required. We have extended $170



million of financing as of February 28, 2001. We do not expect financing levels to exceed $250 million, which is in line with historical levels, over the next 12 months.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>If our affiliates, alliances or venture capital portfolio companies do not succeed, we may not be successful in
implementing our growth strategy.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. We made investments of $306 million in the 12 months ended May 31, 2001. The value of affiliate and venture capital financial commitments at May 31, 2001 was $19
million and $48 million, respectively. We anticipate making additional investments of $300 million to $400 million in the 12 months ended May 31, 2002. In addition, we expect to spend over $125 million over the same period in payroll and other
expenses in support of alliance agreements. 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. Similarly, we may be adversely affected by the failure of one or more of our affiliates or alliances, which could lead to reduced marketing exposure, diminished sales and a decreased ability to develop and gain access to
solutions. Moreover, because most of our alliance relationships are nonexclusive, our alliance partners are able to form closer or preferred arrangements with our competitors. In addition, our venture capital activities may suffer from the poor
performance of the portfolio companies in which we invest or from our inability to obtain attractive returns on our investments or investments or to monetize these investments at all. These losses or failures could have a material and adverse impact
on our growth strategy, which, in turn, could adversely affect our financial condition and results of operations.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our global operations pose complex management, foreign currency, legal, tax and economic risks, which we may not
adequately address.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have offices in 46 countries around the world. In fiscal 2000, approximately 54% of our revenues were attributable to
activities in the Americas, 38% of our revenues were attributable to our activities in Europe, the Middle East, Africa and India, and 8% of our revenues were attributable to our activities in the Asia/Pacific region. As a result, we are subject to a
number of risks, including:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the absence in some jurisdictions of effective laws to protect our intellectual property rights;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">multiple and possibly overlapping and conflicting tax laws;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">restrictions on the movement of cash;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the burdens of complying with a wide variety of national and local laws;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">political instability;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">currency fluctuations;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">longer payment cycles;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">restrictions on the import and export of certain technologies;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">price controls or restrictions on exchange of foreign currencies; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">trade barriers.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>The consulting, information technology and outsourcing markets are highly competitive, and we may not be able to
compete effectively.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consulting, information technology and outsourcing markets in which we operate include a large number of
participants and are highly competitive. Our primary competitors include:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">large accounting, consulting and other professional service firms;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">information technology service providers;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> </FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">application service providers;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">packaged software vendors and resellers; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">service groups of computer equipment companies.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">In addition, a client may choose to use its own resources, rather than engage an outside firm for the types of services we provide.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our marketplace is experiencing rapid changes in its competitive landscape. Some of our competitors have sought access
to public and private capital and others have merged or consolidated with better-capitalized partners. These changes may create larger and better-capitalized competitors with enhanced abilities to compete for market share generally and our clients
specifically, in some cases, through significant economic incentives to clients to secure contracts. These competitors may also be better able to compete for skilled professionals by offering them large compensation incentives. In addition, one or
more of our competitors may develop and implement methodologies which result in superior productivity and price reductions without adversely affecting the competitors&#146; profit margins. Any of these circumstances may impose additional pricing
pressure on us, which would have an adverse effect on our revenues and profit margin.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>If we are unable to attract and retain employees in appropriate numbers, we will not be able to compete effectively and
will not be able to grow our business.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our success and ability to grow are dependent, in part, on our ability to hire and retain large numbers of talented
people. We hired approximately 17,000 new employees in each of fiscal years 2000 and 2001. The cumulative rate of turnover among our employees was 19% for fiscal year 1999, 22% for fiscal year 2000 and, on an annualized basis, approximately 14% for
the eight months ended April 30, 2001, excluding involuntary terminations. The inability to attract qualified employees in sufficient numbers to meet demand or the loss of a significant number of our employees could have a serious negative effect on
us, including our ability to obtain and successfully complete important client engagements and thus maintain or increase our revenues. To attract and retain the number of employees we need to grow our business, we may have to increase our
compensation levels in the future. This would adversely affect our operating margins.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our transition to a corporate structure 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.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We face additional retention risk because of our transition to a corporate structure. Our partners received substantial
amounts of our equity in exchange for the interests in the partnerships and corporations that they previously held. Their ownership of this equity is not dependent upon their continued employment. While these equity interests are subject to transfer
restrictions, the transfer restrictions lapse over time, may not be enforceable in all cases and can be waived. See &#147;Certain Relationships and Related Transactions&#151;Voting Agreement&#148; and &#147;&#151;Accenture SCA Transfer Rights
Agreement.&#148; 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 prevent them
from leaving us for our competitors or other opportunities or that these agreements will be enforceable in all cases.<B></B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the offering and our transition to a corporate structure, our non-partner employees will also
receive equity incentives. These incentives to attract, retain and motivate 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. If these
incentives are not effective, our ability to hire, retain and motivate skilled professionals will suffer.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>We have only a limited ability to protect our intellectual property rights, which are important to our
success.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our success depends, in part, upon our ability to protect our proprietary methodologies and other intellectual property.
Existing laws of some countries in which we provide services or products may offer only limited protection of our intellectual property rights. We rely upon a 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 or take appropriate and timely steps to enforce our intellectual property rights.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Risks That Relate to Our Financial Results and Our Lack of Experience in Managing a Public Company</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our profitability will suffer if we are not able to maintain our prices and utilization rates and control our
costs.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. The rates we are able to charge for our services are affected by a number of factors, including:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our clients&#146; perception of our ability to add value through our services;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">competition;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">introduction of new services or products by us or our competitors;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">pricing policies of our competitors; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">general economic conditions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Our utilization rates are also affected by a number of factors, including:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">seasonal trends, primarily as a result of our hiring cycle and holiday and summer vacations;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our ability to transition employees from completed projects to new engagements;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our ability to forecast demand for our services and thereby maintain an appropriate headcount; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our ability to manage attrition.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our profitability is also a function of our ability to control our costs and improve our efficiency. As we increase the
number of our professionals and execute our strategy for growth, we may not be able to manage a significantly larger and more diverse workforce, control our costs or improve our efficiency.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <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.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. This may lead to volatility in our share price. The factors that are likely to cause these variations are:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">seasonality;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the business decisions of our clients regarding the use of our services;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the timing of projects and their termination;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the timing and extent of gains and losses on our portfolio of investments;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the timing of income or loss from affiliates;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our ability to transition employees quickly from completed projects to new engagements;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the introduction of new products or services by us or our competitors;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">changes in our pricing policies or those of our competitors;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">our ability to manage costs, including personnel costs and support services costs;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">costs related to possible acquisitions of other businesses; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">global economic conditions.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>The historical and pro forma financial information in this prospectus may not permit you to predict our costs of
operations.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The historical financial information in this prospectus does not reflect the added costs we expect to incur as a public
company or the resulting changes that have occurred in our capital structure and operations. Because we historically operated through partnerships in many countries prior to our transition to a corporate structure, we paid little or no taxes on
profits and no salaries to our partners who are now our employees. In preparing our pro forma financial information we deducted and charged to earnings the estimated income taxes based on an estimated tax rate, which may be different from our actual
tax rate in the future, and the estimated salaries, payroll taxes and benefits for our partners who became our employees after our transition to a corporate structure. The estimates we used in our pro forma financial information may not be similar
to our actual experience as a public corporation. For more information on our historical combined financial statements and pro forma financial information, see &#147;Pro Forma Combined Financial Information&#148; and our historical combined
financial statements and related notes included elsewhere in this prospectus.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our management has no experience in managing a public company.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our management team has historically operated our business as a privately owned series of partnerships and corporations.
The individuals who now constitute our management have never had responsibility for managing a publicly traded company.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>We expect to record substantial net losses in the fiscal quarters ended May 31, 2001 and August 31, 2001 due to a
number of nonrecurring items relating to our transition to a corporate structure and the offering.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect to record a substantial net loss in the fiscal quarters ended May 31, 2001 and August 31, 2001 primarily as a
result of recognizing approximately $839 million of costs associated with our transition to a corporate structure and the net nonrecurring compensation cost of approximately $961 million resulting from the grant of restricted share units in
connection with the offering.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Risks That Relate to Your Ownership of Our Class A Common Shares</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>We will continue to be controlled by our partners, whose interests may differ from those of our other
shareholders.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon completion of the offering, our partners will collectively own or control shares representing a 82% voting interest
in Accenture Ltd, or 80% if the underwriters exercise their overallotment option in full. These shares are subject to a voting agreement, which requires our partners to vote as a group with respect to all matters submitted to shareholders. See
&#147;Certain Relationships and Related Transactions&#151;Voting Agreement&#148; for a discussion of these voting arrangements.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As long as our partners continue to own or control a significant block of voting rights, they will control us. This will
enable them, without the consent of the public shareholders, to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">elect the board of directors and remove directors;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">control our management and policies;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">determine the outcome of most corporate transactions or other matters submitted to the shareholders for approval, including
mergers, amalgamations and the sale of all or substantially all of our assets; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">act in their own interest as partners, which may conflict with or not be the same as the interests of shareholders who are
not partners.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Furthermore, as a result of a partner matters agreement, our partners will continue to have influence with respect to a
wide variety of matters over which neither shareholders nor employees of a public company typically have input. The partner matters agreement will provide mechanisms for our partners to:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">select, for three to five years after the offering, five partner nominees for election to membership on the board of
directors of Accenture Ltd;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">make a non-binding recommendation to the board of directors of Accenture Ltd through a committee of partners regarding the
selection of a chief executive officer of Accenture Ltd in the event a new chief executive officer is appointed within the first four years after the offering;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">vote on new partner admissions;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approve the partners&#146; income plan for submission to Accenture Ltd&#146;s board of directors; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">hold a non-binding vote with respect to any decision to eliminate or materially change the current practice of allocating
partner compensation on a relative, or &#147;unit,&#148; basis.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">See &#147;Certain Relationships and Related Transactions&#151;Partner Matters Agreement.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, immediately following the offering, Accenture Ltd will own shares representing a 56% voting interest in
Accenture SCA, and our partners will own shares representing a 44% voting interest in Accenture SCA. Accenture SCA is organized under Luxembourg law, and a 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% shareholder vote is required to
amend the articles of association of Accenture SCA, liquidate Accenture SCA, sell all or substantially all of the assets of Accenture SCA and authorize the general partner to increase the issued share capital of Accenture SCA. Luxembourg law
requires a unanimous shareholder vote for a migration


of Accenture SCA to a different jurisdiction or for the levying of an assessment on the Accenture SCA shares. Accordingly, there is the possibility that our partners holding an equity interest in Accenture SCA could block Accenture Ltd from causing
Accenture SCA to take any of these actions. See &#147;Accenture Organizational Structure&#148; for a discussion of our organizational structure.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Our share price may decline due to the large number of Class A common shares eligible for future
sale.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 in the future. The number of Class A common shares available for sale in the public market at any time is limited by
United States federal securities laws and by contractual restrictions on transfer. The equity interests that our partners own are subject to contractual transfer restrictions that generally restrict sales for one year and then permit sales in
increasing amounts over the subsequent seven years. Although these transfer restrictions may be waived generally by us and our partners and in particular cases by committees of our partners, we have not agreed to any waiver of these restrictions and
do not expect to these restrictions will be waived except in limited circumstances. For a discussion of the terms of the transfer restrictions, see &#147;Certain Relationships and Related Transactions&#151;Voting Agreement&#148; and
&#147;&#151;Accenture SCA Transfer Rights Agreement.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon consummation of the offering, there will be 394,536,610 Class A common shares outstanding, or 411,786,610 Class A
common shares if the underwriters exercise their overallotment option in full. Of these Class A common shares, 115,000,000 Class A common shares sold in the offering, or 132,250,000 Class A common shares if the underwriters exercise their
overallotment option in full, will be freely transferable without restriction or further registration under the Securities Act of 1933. The remaining 279,536,610 Class A common shares generally will be available for future sale upon the expiration
or waiver of transfer restrictions or, in the case of restricted share units, following delivery of the underlying Class A common shares. Our partners will also hold 595,462,804 Accenture SCA Class I common shares or Accenture Canada Holdings
exchangeable shares that may be redeemed or exchanged on a one-for-one basis for Accenture Ltd Class A common shares. We expect that these Class A common shares, subject to the expiration or waiver of transfer restrictions, generally will be
available for future sale. In addition, options to purchase 98,995,000 Class A common shares will become exercisable over the four or five years following consummation of the offering. We expect that these underlying Class A common shares will be
freely transferable without further restriction.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beginning on the first anniversary of the consummation of the offering, we expect that our partners will hold 21,903,032
freely transferable Class A common shares and Accenture SCA Class I common shares and Accenture Canada Holdings exchangeable shares that may be redeemed or exchanged for 59,546,280 freely transferable Class A common shares. Our partners may be more
likely to sell all or a portion of these Class A common shares to provide liquidity in response to the reduction in partner compensation in connection with our transition to a corporate structure or to diversify their portfolios. Additional Class A
common shares will also become available for sale in significant numbers over the subsequent seven years.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;Shares Eligible for Future Sale&#148; for a discussion of the Class A common shares that may be sold in the
public market in the future. <B></B></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>There has been no prior market for the Class A common shares, and they may trade at prices below the initial public
offering price.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The price of the Class A common shares after the offering may fluctuate widely, depending upon many factors, including
our perceived prospects and those of the consulting and technology industries in general, differences between our actual financial and operating results and those expected by investors

and analysts, changes in analysts&#146; recommendations or projections, changes in general economic or market conditions and broad market fluctuations.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>You will experience immediate and substantial dilution in the book value of your Class A common
shares.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The initial public offering price of the Class A common shares will be substantially higher than the pro forma net
tangible book value per share of our Class A common shares. Pro forma net tangible book value represents the amount of our tangible assets on a pro forma basis, less our total liabilities. As a result, we currently expect that you will incur
immediate dilution of $13.79 per share based upon an assumed initial public offering price of $14.00 per share. For more information, see &#147;Dilution.&#148;</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>We may need additional capital in the future, which may not be available to us. The raising of additional capital may
dilute your ownership in us.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We may need to raise additional funds through public or private debt or equity financings in order to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">take advantage of opportunities, including more rapid expansion;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">acquire complementary businesses or technologies;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">develop new services and products; or</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">respond to competitive pressures.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any additional capital raised through the sale of equity may dilute your ownership percentage in us. Furthermore, any
additional financing we may need may not be available on terms favorable to us, or at all.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><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.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are organized under the laws of Bermuda, and a significant portion of our assets will be 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 United States 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 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 United States 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.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Bermuda law differs from the laws in effect in the United States and may afford less protection to
shareholders.</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 United States corporations and shareholders, including the provisions relating to interested directors, mergers and acquisitions, takeovers, shareholder lawsuits and indemnification of directors. See &#147;Description of
Share Capital.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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, except 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>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx3"></A>
DISCLOSURE REGARDING FORWARD-LOOKING STATEMENTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This prospectus contains 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 factors discussed under the section entitled &#147;Risk Factors.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx4"></A>
ACCENTURE ORGANIZATIONAL STRUCTURE</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Until August 7, 2000, we had contractual relationships with Andersen Worldwide and Arthur Andersen. Following
arbitration proceedings between us and Andersen Worldwide and Arthur Andersen that were completed in August 2000, we separated from Andersen Worldwide and Arthur Andersen. On January 1, 2001, we began to conduct business under the name Accenture.
See &#147;Certain Relationships and Related Transactions&#151;Relationship with Andersen Worldwide and Arthur Andersen.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Following our transition to a corporate structure, 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 voting interest in Accenture SCA, Accenture Ltd controls Accenture SCA&#146;s management and operations and will consolidate Accenture SCA&#146;s results in its financial
statements. We operate our business through subsidiaries of Accenture SCA. Accenture SCA will reimburse Accenture Ltd for its expenses but will not pay Accenture Ltd any fees.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to our transition to a corporate structure, 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 have 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 specified 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 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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None of our partners will be selling shares in the offering, and, immediately following the offering, our partners will
own approximately 82% of the equity in our business, or 80% if the underwriters exercise their overallotment option in full. We will continue to be controlled by our partners following the offering.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Evercore Partners Inc. has acted as our financial advisor in our review of capitalization strategies and
options.</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Immediately following the offering, our public shareholders (including our non-partner employees) would have a 46%
economic interest and an 18% voting interest in Accenture Ltd assuming our partners&#146; holdings of Accenture SCA Class I common shares and Accenture Canada Holdings exchangeable shares are redeemed or exchanged for Class A common shares on a
one-for-one basis our organizational structure will be as shown in the diagram below. The diagram does not display the direct or indirect subsidiaries of Accenture SCA and does not reflect exercise of the underwriters&#146; overallotment
option.</FONT></DIV>

<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<IMG SRC="g9046890468bblan51.jpg" WIDTH="523" HEIGHT="472"></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Includes non-partner employees.</FONT></DIV>
</TD>
</TR>
</TABLE>



<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Generally consists of our partners in countries other than Australia, Canada, Denmark, France, Italy, New Zealand, Norway,
Spain, Sweden and the United States.</FONT></DIV>
</TD>
</TR>
</TABLE>



<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(3)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Generally consists of our partners in countries other than Australia, Canada, Denmark, France, Italy, New Zealand, Norway,
Spain, Sweden and the United States. Our partners in Canada and New Zealand do not hold Accenture Ltd Class A common shares or Accenture SCA Class I common shares but, instead hold Accenture Canada Holdings exchangeable shares. Each of these
exchangeable shares is exchangeable at the option of the holder for an Accenture Ltd Class A common share on a one-for-one basis.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We intend to make all distributions to all equity holders of Accenture Ltd and Accenture SCA pro rata based on economic
ownership. Based on the shares outstanding immediately after the offering and assuming no exercise of the underwriters&#146; overallotment option, our public shareholders would receive approximately 18% of any distributions.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &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 such 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 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. This redemption price 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</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of Accenture Canada Holdings exchangeable shares may exchange their shares for Accenture Ltd Class A common
shares on a one-for-one basis. Each exchangeable share of Accenture Canada Holdings 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 exchangeable shares held by that holder, as the case may be. Each time a holder ceases to hold an Accenture SCA Class I common share or an Accenture Canada Holdings
exchangeable share, Accenture Ltd intends to redeem an Accenture Ltd Class X common share from that holder.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You should read &#147;Risk Factors&#151;Risks That Relate to Your Ownership of Our Class A Common Shares&#151;We will
continue to be controlled by our partners, whose interests may differ from those of our other shareholders,&#148; &#147;Certain Relationships and Related Transactions&#148; and &#147;Description of Share Capital&#148; for additional information
about our corporate structure and the risks posed by the structure.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx5"></A>
USE OF PROCEEDS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We estimate that the net proceeds to Accenture Ltd from the offering, at an assumed public offering price of $14.00 per
Class A common share and after deducting estimated underwriting discounts and commissions and estimated offering expenses, will be approximately $1,516 million, or $1,746 million if the underwriters exercise their overallotment option in
full.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd intends to use the net proceeds from the offering to subscribe for Accenture SCA Class I common
shares.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture SCA intends to use the proceeds it receives from the issuance of its Class I common shares as
follows:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approximately $839 million for costs and expenses incurred in connection with our transition to a corporate
structure;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approximately $245 million to repay amounts outstanding under our revolving credit facilities; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the balance for working capital, which previously was funded by our partners, and for general corporate purposes.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The costs we anticipate incurring in connection with our transition to a corporate structure include indirect taxes;
such as capital and stamp duty imposed on the transfers of certain assets among our subsidiaries; income taxes imposed on certain transfers of assets and liabilities among our subsidiaries; and income taxes relating to mandatory changes in tax
accounting methods.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect that our revolving credit facilities will be provided at the prime rate, or at the London Interbank offered
rate plus a spread, which will vary according to a pricing grid, and will be subject to annual commitment fees. Please see &#147;Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations&#151;Liquidity and Capital
Resources&#148; for a description of the terms of these facilities.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pending specific application of the net proceeds, we intend to invest them in short-term marketable
securities.</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<A NAME="468tx6"></A>
DIVIDEND POLICY</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our existing credit facilities contain financial covenants and restrictions, some of which may indirectly limit the
ability of Accenture Ltd and Accenture SCA to pay dividends. We may from time to time enter into additional agreements related to our indebtedness that may contain similar covenants and restrictions. See &#147;Management&#146;s Discussion and
Analysis of Financial Condition and Results of Operations&#151;Liquidity and Capital Resources.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx7"></A>
CAPITALIZATION</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth our combined capitalization as of February 28, 2001:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">on a historical combined basis;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">on a pro forma combined basis giving effect to the pro forma adjustments described under &#147;Pro Forma Combined Financial
Information&#148;; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">on a pro forma combined basis giving effect to the pro forma adjustments described under &#147;Pro Forma Combined Financial
Information&#148; and as adjusted to reflect our sale of 115,000,000 Class A common shares at an assumed initial offering price of $14.00 per share, after deducting estimated underwriting discounts and commissions and estimated offering expenses
payable by us, in the offering.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This table should be read in conjunction with our historical combined financial statements and the related notes,
&#147;Pro Forma Combined Financial Information&#148; and &#147;Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations,&#148; appearing elsewhere in this prospectus.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=7 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of February 28, 2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro
<BR>
forma</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=7 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions except per share data)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,342</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;462</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;1,893</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;213</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;213</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;213</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Current portion of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Partners&#146; capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,948</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Shareholders&#146; equity:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred shares: 2,000,000,000 shares authorized</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Class A common shares, par value $0.0000225 per share,
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20,000,000,000 shares authorized, 807,798,033 shares issued and
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;outstanding pro forma; 922,798,033 shares issued and outstanding
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;pro forma as adjusted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Class X common shares, par value $0.0000225 per share,
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,000,000,000 shares authorized, 591,161,477 shares issued and
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;outstanding pro forma; 591,161,477 shares issued and outstanding
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;pro forma as adjusted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restricted share units (related to Class A common shares),
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;73,896,472 units issued and outstanding</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,035</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additional paid-in capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">11</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,264</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Retained earnings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,098</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,974</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Deferred compensation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accumulated other comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total shareholders&#146; equity</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,143</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">175</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
capitalization</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,288</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(803</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;515</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx8"></A>
DILUTION</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of February 28, 2001, our pro forma net tangible book value was $(1,234) million, or approximately $(4.41) per
Accenture Ltd Class A common share. Pro forma net tangible book value per Accenture Ltd Class A common share represents pro forma total combined tangible assets less pro forma total combined liabilities, divided by the aggregate number of Class A
common shares outstanding on a pro forma basis, assuming the redemption or exchange of all our partners&#146; holdings of Class I common shares of Accenture SCA and Accenture Canada Holdings exchangeable shares for newly issued Class A common shares
on a one-for-one basis. Class A common shares outstanding does not include 6,695,091 shares underlying restricted share units that are not fully vested or 98,995,000 shares issuable pursuant to options. After giving effect to our sale of 115,000,000
Class A common shares in the offering, at an assumed initial public offering price of $14 per share, the midpoint of the range set forth on the cover page of this prospectus, and after deducting estimated underwriting discounts and commissions and
estimated offering expenses payable by us, our pro forma net tangible book value as of February 28, 2001 would have been approximately $84 million, or $0.21 per share. This represents an immediate increase in pro forma net tangible book value to
existing shareholders of $4.63 per share and an immediate dilution to new investors of $13.79 per share.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table illustrates this per share dilution:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="558" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Assumed initial public offering price per Class A common share</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$14.00</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro forma net tangible book value per share as of February 28, 2001</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(4.41)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase in pro forma net tangible book value per share attributable to new
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;investors</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4.63</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Pro forma net tangible book value per share after giving effect to the offering (1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">0.21</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Dilution in net tangible book value per share to new investors (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$13.79</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Intangible assets as of February 28, 2001 were $91 million, relating to intangible assets acquired pursuant to the settlement
with Andersen Worldwide and Arthur Andersen, or $0.23 per share after giving effect to the pro forma adjustments and adjustments for the offering described under &#147;Pro Forma Combined Financial Information.&#148;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(2)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Dilution is determined by subtracting pro forma net tangible book value per share after giving effect to the offering from
the initial public offering price per share paid by a new investor.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the underwriters&#146; overallotment option is exercised in full, the pro forma net tangible book value per share
after giving effect to the offering would be $0.20 per share and the dilution in net tangible book value per share to new investors would be $13.80 per share.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx9"></A>
PRO FORMA COMBINED FINANCIAL INFORMATION</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following pro forma combined balance sheet as of February 28, 2001 and pro forma combined income statements for the
six months ended February 28, 2001 and for the year ended August 31, 2000 are based on our historical combined financial statements included elsewhere in this prospectus.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The pro forma combined income statements and balance sheet give effect to the following as if they occurred on September
1, 1999 in the case of the pro forma income statements and on February 28, 2001 in the case of the pro forma balance sheet:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the transactions related to our transition to a corporate structure described under &#147;Certain Relationships and Related
Transactions&#151;Reorganization and Related Transactions&#148;;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">compensation payments to employees who were partners prior to our transition to a corporate structure; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">provision for corporate income taxes.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">However, the pro forma combined income statements do not give effect to one-time events directly attributable to our transition to a corporate structure and related
transactions or the offering, because of their nonrecurring nature. These one-time events include:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approximately $839 million for costs associated with our transition to a corporate structure;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">net compensation cost of approximately $961 million resulting from the grant of restricted share units in connection with the
offering;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">recognition of deferred tax assets, net of liabilities, of approximately $164 million; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">recognition of a charitable contribution of $16 million.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the pro forma income statement for the six months ended February 28, 2001 excludes the effect of a
cumulative change in accounting principle to implement Statement of Financial Accounting Standards No. 133, &#147;Accounting for Derivative Instruments and Hedging Activities.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The pro forma as adjusted combined income statements and balance sheet also give effect to the offering as if it
occurred on September 1, 1999 in the case of the pro forma income statements and on February 28, 2001 in the case of the pro forma balance sheet.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The pro forma adjustments and the adjustments for the offering are based upon available information and assumptions that
management believes are reasonable.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This information and the accompanying notes should be read in conjunction with our historical combined financial
statements and the related notes included elsewhere in this prospectus. The information presented is not necessarily indicative of the results of operations or financial position that might have occurred had the events described above actually taken
place as of the dates specified or that may be expected to occur in the future.</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>PRO FORMA COMBINED INCOME STATEMENT</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the six months ended February 28, 2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
adjustments</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Adjustments
<BR>
for the
<BR>
offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma as
<BR>
adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,713</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,713</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,713</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating expenses:*</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,996</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">559</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(a)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,555</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,561</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">219</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(a)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">683</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">702</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">32</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(a)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">734</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">735</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,351</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">810</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,161</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">9</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,170</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,362</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(810</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">552</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(9</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">543</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(10</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(10</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(b)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(s)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(20</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(r)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(42</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(42</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(42</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before taxes*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,565</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(821</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">744</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(8</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">736</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes (1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">135</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">163</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(c)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">298</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(4</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(c)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">294</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before minority interest and cumulative change in
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;accounting*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,430</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(984</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">446</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(4</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">442</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Minority interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">330</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(q)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">330</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(65</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(q)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">265</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner distributions and cumulative
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;change in accounting* (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,430</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income (loss) before cumulative change in accounting</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;(1,314</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;116</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;61</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">177</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Earnings per share:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Income before cumulative change in accounting applicable
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to common shareholders</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;basic</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.45</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;diluted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.45</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Weighted average shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;basic</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;394,536,610</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(d)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;diluted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">991,673,187</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(d)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Historical information excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes is not the same as income taxes of a corporation. For the 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 are 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 BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">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 combined financial statements.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>PRO FORMA COMBINED INCOME STATEMENT</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="615" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the year ended August 31, 2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
adjustments</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Adjustments
<BR>
for the
<BR>
offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,752</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,752</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9,752</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating expenses*:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,486</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">654</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(a)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6,140</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">11</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6,151</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">883</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">310</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(a)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,193</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,198</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,297</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">144</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(a)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,441</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,444</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">7,666</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,108</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">8,774</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">8,793</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,086</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1,108</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">978</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(19</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">959</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">573</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">573</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">573</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(24</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(11</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(b)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(38</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(s)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(35</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(3</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(r)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">51</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">51</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">51</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(46</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(46</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(46</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before taxes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,707</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1,122</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,585</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(16</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,569</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">243</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">391</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(c)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">634</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">628</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before minority interest*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1,513</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">951</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(10</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">941</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Minority interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">704</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(q)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">704</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(139</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(q)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">565</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner distributions*(2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Net income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$(2,217</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;247</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;129</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;376</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Earnings per share:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Net income applicable to common shareholders:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-basic</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.95</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-diluted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.95</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Weighted average shares:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-basic</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;394,536,610</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(d)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-diluted</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">991,338,432</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(d)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;*</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Historical information excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes is not the same as income taxes of a corporation. For the 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 are 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 BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">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 combined financial statements.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>PRO FORMA COMBINED BALANCE SHEET</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28, 2001</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="100%" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Historical</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma
<BR>
adjustments</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro
<BR>
forma</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Adjustments
<BR>
for the offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma as
<BR>
adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Current assets:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,342</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(508</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(f)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;462</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,516</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(l)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;1,893</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(282</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(m)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(16</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(p)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(90</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(i)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(69</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(g)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Short-term investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Receivables from clients</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,629</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,629</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,629</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Unbilled services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">800</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">800</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">800</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Deferred tax assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(o)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Other current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">261</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">261</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">261</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,080</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(857</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,223</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,431</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,654</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Non current assets:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">81</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">81</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">81</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">406</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">406</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">406</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">759</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">759</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">759</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Deferred tax assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">66</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(o)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">66</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">75</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(o)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">141</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Other non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">148</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">148</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">148</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,394</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">66</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,460</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">75</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,535</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,474</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(791</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;4,683</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,506</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;6,189&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Current liabilities:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;213</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;213</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;213</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Current portion of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">186</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">186</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">186</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Due to related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">300</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(e)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,438</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,438</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,401</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(e)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(282</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(m)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(f)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Deferred revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">998</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">998</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">998</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Accrued payroll and related benefits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">929</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">41</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(j)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,048</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(31</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(g)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,017</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">78</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(h)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Taxes payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">305</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">325</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(i)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">630</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(p)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">624</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Other accrued liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">259</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">259</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">279</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,220</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,582</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,802</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(17</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,785</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Non-current liabilities:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Retirement benefits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">294</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(j)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">294</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">294</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Other non-current liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">209</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">424</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(i)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">633</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(58</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(g)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">575</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total other long-term liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">306</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">718</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,024</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(58</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">966</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Minority interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">263</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(q)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">263</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Partners&#146; capital:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Paid-in capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">524</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(524</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(f)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Undistributed earnings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,480</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1,401</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(e)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(14</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(e)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(65</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(e)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Accumulated other comprehensive income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(n)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total partners&#146; capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,948</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1,948</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD COLSPAN=16 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Shareholders&#146; equity</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Preferred stock: 2,000,000,000 shares authorized</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Class A common shares, par value $0.0000225 per share, 20,000,000,000
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;shares authorized, (807,798,033 shares issued and outstanding pro
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;forma; 922,798,033 shares issued and outstanding pro forma as
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;adjusted)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Class X common shares, par value $0.0000225 per share, 1,000,000,000
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;shares authorized, (591,161,473 shares issued and outstanding pro
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;forma; 591,161,473 shares issued and outstanding pro forma as
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;adjusted)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Restricted share units (related to Class A common shares), 73,896,472
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;units issued and outstanding</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">941</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,035</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Additional paid-in capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">11</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(f)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">11</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,516</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(l)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,264</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(263</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(q)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD COLSPAN=16><FONT SIZE="1">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Retained earnings (deficit)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(839</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(i)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1,098</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">65</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(e)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(10</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(p)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,974</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(78</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(h)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(g)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(270</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(j)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">75</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(o)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(65</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(j)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(961</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">89</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(o)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Deferred compensation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(k)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Accumulated other comprehensive income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)(n)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(56</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total shareholders&#146; equity (deficit)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,143</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,143</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,318</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">175</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total liabilities and shareholders&#146; equity (deficit)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,474</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(791</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;4,683</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,506</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;6,189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO PRO FORMA FINANCIAL INFORMATION</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(unaudited)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd&#146;s only business will be to hold shares in and act as the sole general partner of Accenture SCA. As
the sole general partner of Accenture SCA and as a result of Accenture Ltd&#146;s controlling voting interest in Accenture SCA, Accenture Ltd will control Accenture SCA&#146;s management and operations and will, accordingly, consolidate Accenture
SCA&#146;s results in Accenture Ltd&#146;s financial statements. Further, our transition to a corporate structure will be accounted for on a carryover basis.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(a)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustments reflect compensation and benefit costs totaling $810 and $1,108 for the six months ended February 28, 2001 and
for the year ended August 31, 2000, respectively, that we would have paid to our partners had we been in a corporate structure during the historical periods. Since Accenture has operated in historical periods as a series of related partnerships and
corporations under the control of our partners, payments to Accenture&#146;s partners have generally been accounted for as distributions of partners&#146; income, rather than compensation expense. As a result, Accenture&#146;s net income and
compensation and benefits expense have not reflected any payments for services rendered by partners. As a corporation, we will include payments for services rendered by our partners in compensation and benefits expense. The new compensation plan
adopted by us is comprised of a fixed salary amount, benefits and performance-based bonuses. All elements of the new compensation plan, including bonus, have been reflected in these adjustments because our partners would have earned the bonus based
on our results of operations for the historical periods. Compensation does not include the fair value of restricted share units to be granted at the time of the offering to partners and employees, discussed under note (k), because they are a
one-time grant in connection with the offering.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Benefit costs are medical, dental and payroll taxes, all of which are based on estimated costs that would have been incurred
had these benefits been in place during the historical periods.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Compensation and benefit costs of partners have been allocated 69% and 59% to cost of services, 27% and 28% to sales and
marketing, and 4% and 13% to general and administrative costs for the six months ended February 28, 2001 and for the year ended August 31, 2000, respectively, based upon an estimate of the time spent on each activity at the appropriate cost rates.
The percentage allocation in the six months ended February 28, 2001 varies from the allocation in the year ended August 31, 2000 due to the admission of a significant number of new partners on September 1, 2000.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(b)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Reflects an adjustment of $10 and $11 for the six months ended February 28, 2001 and for the year ended August 31, 2000,
respectively, for the estimated interest on early-retirement benefits to partners discussed in note (j).</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(c)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Reflects an adjustment for an estimated income tax provision as if we had operated in a corporate structure at a pro forma
tax rate of 40%. Pro forma as adjusted income taxes total $294 and $628 for the six months ended February 28, 2001 and for the year ended August 31, 2000, respectively. As a series of related partnerships and corporations under the control of our
partners, we generally were not subject to income taxes. However, some of the corporations were subject to income taxes in their local jurisdictions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(d)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">For the purposes of the pro forma earnings per share calculation, the weighted average shares outstanding, basic and diluted,
were calculated based on:</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="580" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31, 2000 Pro forma
<BR>
as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended
<BR>
February 28, 2001
<BR>
Pro forma as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Common share issuances</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Basic</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Diluted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Basic</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Diluted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture Ltd Class A common shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">212,335,229</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">212,335,229</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">212,335,229</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">212,335,229</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture SCA Class I common shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">587,302,062</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">587,302,062</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture Canada Holdings exchangeable shares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8,160,742</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8,160,742</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Restricted share units&#151;vested</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">67,201,381</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">68,540,399</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">67,201,381</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">68,875,154</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">New shares from offering</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,000,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,000,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,000,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,000,000</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Weighted average shares of common stock
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;outstanding</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">394,536,610</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">991,338,432</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">394,536,610</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">991,673,187</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO PRO FORMA FINANCIAL INFORMATION&#151;(Continued)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(unaudited)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> Basic and diluted earnings per share are calculated as follows:</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="580" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Basic earnings per share</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months
<BR>
ended
<BR>
February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Net income (loss) available to common shareholders</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;376</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income (loss) before cumulative change in accounting</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;177</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Weighted average shares of common stock outstanding</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">394,536,610</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">394,536,610</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Basic earnings per share</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.95</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.45</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
<TR>
<TD COLSPAN=5 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=5><FONT SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pro forma as adjusted</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Diluted earnings per share</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months
<BR>
ended
<BR>
February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Net income (loss) available to common shareholders</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;376</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income (loss) before cumulative change in accounting</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;177</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustments:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Minority interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">565</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">265</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income before minority interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;941</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income before minority interest and cumulative change in accounting</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;442</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Weighted average shares of common stock outstanding</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">991,338,432</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">991,673,187</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Basic earnings per share</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.95</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.45</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(e)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to reflect distributions of pre-incorporation earnings of $1,401 to our partners. We expect this amount will be
paid in one or more installments on or prior to December 31, 2001. This amount represents the balance of undistributed earnings at February 28, 2001, less an amount of $65, which has been retained in Accenture Ltd to fund the retirement benefits
referred to in note (j), and less an amount of $14 due to specific partners and reclassified as a liability.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(f)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment reflects a distribution of partners&#146; paid-in capital of $508 in cash in connection with our transition to a
corporate structure. The remaining $16 of paid-in capital will be converted to $11 of additional paid-in capital contained within shareholders&#146; equity and $5 paid out to specific partners.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(g)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">In connection with the grant of restricted share units, discussed in note (k), we are terminating our deferred bonus plan
(the &#147;eUnit Bonus Plan&#148;) for employees. Adjustment reflects an extinguishment of a liability of $89, of which $69 will be paid out in cash.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(h)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to recognize partner-accrued vacation payable of $78 upon the consummation of our transition to a corporate
structure.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(i)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The Company anticipates incurring transaction costs totaling $839 in connection with its transition to a corporate structure.
These costs include the following:</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="9%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="87%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Indirect taxes such as capital and stamp duty imposed on the transfers of certain assets among group members;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="9%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="87%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income taxes imposed on certain transfers of assets and liabilities among group members; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="9%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="87%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income taxes relating to mandatory changes in tax accounting methods.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO PRO FORMA FINANCIAL INFORMATION&#151;(Continued)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(unaudited)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except share and per share data)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment reflects costs of $90 in cash, the creation of non-current accrued liabilities of $368 and the creation of current
and non-current taxes payable of $325 and $56, respectively, associated with our transition to a corporate structure.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(j)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to establish liabilities of $65 and $270 for the basic and early-retirement benefit plans, respectively, for
retired partners upon the consummation of our transition to a corporate structure. Of these amounts, $41 is classified as current.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">All of our partners who retired prior to the consummation of our transition to a corporate structure, or their qualifying
surviving spouses, are paid 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 were paid in 2000 to
retired partners and recorded as a distribution of partners&#146; income. Basic retirement benefits were not funded because they could be rescinded at any time by a two-thirds vote of the partners. Since retirement benefits were funded out of
undistributed earnings, no liability was reflected in the historical combined balance sheet.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Prior to September 1, 2000, early retirement benefits were paid to our partners retiring between the ages of 56 and 62.
Partners retiring at age 56 received early-retirement benefits based on two years&#146; earnings. Partners retiring after age 56 received reduced amounts declining on a straight-line basis that resulted in no payout to partners retiring at age 62.
Effective September 1, 2000, the early-retirement benefit program was modified to be payable at age 50 based on one year&#146;s earnings, increasing on a straight-line basis to two year&#146;s earnings at age 56 and declining to zero at age 62.
Retired partners could elect to receive early retirement benefits in the form of a lump-sum payment or installment payments over 10 years. Early retirement benefits were not funded because they could be rescinded at any time by the board of
partners. Since retirement benefits were funded out of undistributed earnings, no liability was reflected in the historical combined balance sheet.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(k)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment reflects the anticipated one-time grants of restricted share units to partners, former partners, and employees. We
intend to grant restricted share units on a one time basis on the date of the offering as follows:</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">35,000,000 to employees who are current holders of eUnits under the eUnit Bonus Plan described on page F-7 in replacement of
outstanding eUnits which are being cancelled as described in note (g) and to all employees in good standing.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">15,042,077 to qualified former partners who retired or resigned prior to May 31, 2001, in respect of past
services.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17,159,305 to recently admitted partners in respect of past service.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6,695,091 to other recently admitted partners in respect of future service. These restricted share units will vest over five
years and will be expensed over the vesting period as services are rendered.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We recognize compensation expense for share-based compensation awards in accordance with Accounting Principles Board Opinion
No. 25, &#147;Accounting for Stock Issued to Employees.&#148; Under the measurement principles of APB No. 25 and Financial Interpretation Number 44, &#147;Accounting for Certain Transactions Involving Stock Compensation&#151;an Interpretation of APB
25,&#148; we have recognized a net compensation expense of $961 in respect of the portion of restricted share units that are fully vested on the date of the grant. See &#147;Management&#151;Employee Awards.&#148; This includes $20 of payroll tax
incurred on the grant of the restricted share units which has been recorded in current liabilities. In addition, we have recognized $9 and $19 for the six months ended February 28, 2001 and for the year ended August 31, 2000, respectively, for the
portion of restricted share units that will vest over a five year period. The compensation cost of these restricted share units that will vest over a



five year period have been allocated 69% and 59% to cost of services, 27% and 28% to sales and marketing, and 4% and 13% to general and administrative costs for the six months ended February 28, 2001 and for the year ended August 31, 2000,
respectively. See note (a). The total cost of the restricted share units that will vest over five years, $94, has been recorded in the pro forma as adjusted balance sheet as deferred compensation.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(l)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to record net proceeds from the sale of 115,000,000 Class A common shares in the offering, resulting in net
proceeds of $1,516.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(m)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to reflect the remaining cash payment of $282 paid in March 2000 in connection with our separation from Andersen
Worldwide and Arthur Andersen.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(n)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to transfer accumulated other comprehensive loss of $56 from partners&#146; capital to shareholders&#146;
equity.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(o)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustment to establish pro-forma net deferred tax assets totaling $89, of which $23 has been classified as current, and $164
pro-forma as adjusted net deferred tax asset of which $23 has been classified as a current asset.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(p)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Reflects the payment of $16 in cash to the Accenture Foundation.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(q)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Reflects an assumed 74% minority interest ownership of partners in Accenture SCA and Accenture Canada Holdings. This
percentage will be reduced to 60% by additional shares and restricted stock units issued at the date of the offering.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The reorganization of the Accenture worldwide organization to a corporate structure will be accounted for as a reorganization
at carryover basis. Partners in the Accenture organization received shares of Accenture Ltd, Accenture SCA or Accenture Canada Holdings depending on their member firm. The shares of Accenture SCA and Accenture Canada Holdings held by the partners
will be treated as a minority interest in the consolidated financial statements of Accenture Ltd. However, the future exchange and/or acquisition of Accenture SCA or Accenture Canada Holdings shares will be accounted for at carryover
basis.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture Ltd owns a 26% economic interest and a 52% voting interest in Accenture SCA prior to the initial public offering.
Accenture SCA owns all of the operating companies and assets of the Accenture group. The remaining shares are owned by certain of the Company&#146;s partners.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Upon the execution of the initial public offering, Accenture Ltd will issue additional shares. Upon receipt of consideration
for these shares, Accenture Ltd will subscribe for additional shares in Accenture SCA for the same price per share, thereby increasing its percentage ownership in Accenture SCA.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="95%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture Ltd owns the majority of the voting shares in Accenture SCA and therefore consolidates Accenture SCA and its
subsidiaries. Although the other shareholders of Accenture SCA hold more than 50% of the economic interest in Accenture SCA, they do not have voting control and therefore are considered to be a minority interest.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(r)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Reflects an adjustment of $1 and $3 for the cost of financing at average interest rates of 9.3% and 8.9% from third parties
that would have been necessary for the six months to February 28, 2001, and the year to August 31, 2000, if the deferral of earnings from our partners had not been available.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="5%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(s)</FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Reflects an adjustment to eliminate the adjustment described in note (r) since the proceeds of the offering eliminates the
need for such borrowing.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx10"></A>
SELECTED FINANCIAL DATA</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, 1999 and 2000 and for the years ended August 31, 1998, 1999 and 2000 are derived from the audited historical combined financial statements and related notes, which are included elsewhere in this prospectus. The data as of August 31,
1996, 1997 and 1998 and as of February 29, 2000 and for the years ended August 31, 1996 and 1997 are derived from unaudited historical combined financial statements and related notes which are not included in this prospectus. The data as of February
28, 2001 and for the six months ended February 29, 2000 and February 28, 2001 are derived from the historical unaudited combined financial statements and related notes that are included elsewhere in this prospectus. 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; &#147;Pro Forma Combined Financial Information&#148; and our historical combined financial statements and the
related notes included elsewhere in this prospectus.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended August 31,</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 29,</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28,</B></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1996</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1997</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=20 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Income Statement Data:</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$4,942</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$6,275</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$8,215</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,550</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,752</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$4,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$5,713</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating expenses:*</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,678</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,470</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,700</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,457</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,486</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,660</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,996</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">532</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">611</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">696</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">790</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">883</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">421</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">659</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">819</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,036</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,271</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,297</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">640</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">702</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,869</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,900</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">6,432</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">7,518</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">7,666</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,721</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,351</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,073</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,375</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,783</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,032</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,086</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">964</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,362</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">92</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">573</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">268</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">189</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">60</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(16</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(19</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(17</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(27</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(24</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(12</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(10</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(4</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(5</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">51</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(46</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(7</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(42</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before taxes*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,053</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,360</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,759</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,146</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,707</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,260</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,565</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Provision for taxes (1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">116</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">118</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">74</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">123</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">243</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">115</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">135</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Income before cumulative changes in accounting*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">937</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,242</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,023</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,145</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,430</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;Cumulative effect of change in accounting</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">188</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner distributions* (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;937</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,242</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,685</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,023</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,464</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,145</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,618</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD COLSPAN=22><FONT SIZE="1">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B> </B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As of August 31,</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 29,</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28,</B></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1996</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1997</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=20 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Balance Sheet Data:</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;438</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;325</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;736</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,111</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,271</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,018</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,342</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Working capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">280</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">175</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">531</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">913</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,015</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">909</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">860</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Total assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,323</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,550</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3,704</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">4,615</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,451</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,326</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">5,474</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">226</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">192</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">157</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">127</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">99</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">127</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">97</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Total partners&#146; capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">696</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">761</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,507</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,208</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,368</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,473</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,948</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1) </FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">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 are 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 BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(2)</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">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 combined financial statements.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx11"></A>
MANAGEMENT&#146;S DISCUSSION AND ANALYSIS OF FINANCIAL</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CONDITION AND RESULTS OF OPERATIONS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following discussion and analysis should be read in conjunction with our historical combined financial statements
and related notes included elsewhere in this prospectus as well as our pro forma information contained in the section entitled &#147;Pro Forma Combined Financial Information.&#148;</I></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&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;2000&#148; or &#147;fiscal 2000&#148; means the 12-month period that ended on August 31, 2000. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year.</I></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Overview</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture is the world&#146;s leading provider of management and technology consulting services and solutions. We have
more than 75,000 employees in 46 countries around the world delivering to our clients a wide range of consulting, technology and outsourcing services.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. We are now seeing some evidence of an economic slowdown in some markets, including a reduction in capital expenditures and technology and associated discretionary spending by our clients, particularly in the United States.
This has caused a reduction in our growth rate in the United States and in our Communications and High Tech, Financial Services and Products global market units. We see continued growth in revenues in the second half of this fiscal year, though at a
slower rate of growth than in the first half. 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. For example, on June 7, 2001, we
announced an initiative to reduce our staff in certain parts of the world, in certain skill groups and in some support positions. We have generally been able to maintain our margins during past periods of volatility, such as the slowdown in
technology spending that occurred in anticipation of the Year 2000 events, through similar proactive cost-management programs.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have operated as a series of related partnerships and corporations under the control of our partners for all
historical periods. We will operate in a corporate structure in future periods. 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 ability to secure
contracts for new engagements and to deliver products 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. Cost of services is primarily driven by the cost of client service personnel, which consists primarily of compensation and training 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. 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Presentation</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 between us, on the one hand, and Andersen Worldwide and Arthur Andersen, on the other, that were completed in August 2000, we ceased to be associated with these organizations. During our
association with Andersen Worldwide and Arthur Andersen, we were controlled by our partners, and our historical combined financial statements have been presented on a consistent basis for all periods. On January 1, 2001, we changed our name to
Accenture.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 combined financial statements do not reflect any compensation or benefit costs for services rendered by them. Upon the consummation of
our transition to a corporate structure, partner compensation will consist of salary, bonuses and benefits. The pro forma financial statements, which appear elsewhere in this prospectus, include adjustments for compensation and benefits that we
would have paid to partners under the compensation program we will implement when we consummate our transition to a corporate structure. Similarly, operating primarily in the form of partnerships has meant that our partners have paid income tax on
their share of the partnerships&#146; income on their individual tax returns. Therefore, our historical combined financial statements do not reflect the income tax liability that we would have paid as a corporation. Upon the consummation of our
transition to a corporate structure, Accenture will pay corporate tax on its income.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Segments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating segments are defined as components of an enterprise for which separate financial information is regularly
available and evaluated by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker is the Chief Executive Officer.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. The operating segments are managed separately because each operating segment represents a strategic business unit that serves different markets. Revenues of the individual global market
units vary based on the results of the industry groups that comprise each global market unit. 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Revenues</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 margin earned on computer hardware and software resale contracts, as well as revenues from alliance agreements, neither of which
is material to us.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each contract has different terms based on the scope, deliverables and complexity of the engagement. Reimbursements for
costs, such as travel and other similar third-party costs, incurred in connection with providing consulting services are not included in revenues or in cost of services. 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Operating Expenses</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of Services</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and Marketing</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and Administrative Costs</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 keep general and administrative costs proportionately in line with or below anticipated changes in revenues.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and Rebranding Costs</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs include one-time costs, beginning in September 2000, to rename our organization
Accenture and other costs to transition to a corporate structure.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Gains (Losses) on Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains (losses) on investments represent primarily gains and losses on the sales of marketable securities and write-downs
on investments in private 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.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Interest Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>Interest Expense</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest expense primarily reflects interest incurred on borrowings.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Other Income (Expense)</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 gives rise to currency exchange gains (losses).</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Equity in Losses of Affiliates</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Provision for Taxes</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 are 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 have paid some entity-level taxes, with the amount varying from year to year depending on the mix of earnings among our worldwide entities. Where applicable, we have accounted for these taxes under the asset and liability
method.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Partnership Income Before Partner Distributions</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our historical combined financial statements reflect our organization as a related series of 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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Following our transition to a corporate structure, as part of our annual budgeting process, we set budgeted income
amounts for our results and cash compensation to our partners. Since June 1, 2001 we have been paying approximately 83% of budgeted cash compensation to our partners as base salary on a monthly basis during the year and expect to pay the remaining
17% as a bonus to the extent that our results meet the budgeted income amount. If our results exceed the budgeted income amount, we currently intend to distribute a portion of the excess to our partners as an additional bonus.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Historical Results of Operations</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth the unaudited percentage of revenues represented by items in our combined income
statements for the periods presented.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>As a Percentage of Revenues</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=8 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended August 31,</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Operating expenses:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">57</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">57</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">57</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">56</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">53</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">9</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">9</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating
expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">78</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">79</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">79</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">79</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">76</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Operating income*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gains (losses) on investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income before taxes*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">27</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">27</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income before accounting changes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Cumulative effect of accounting change</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner distributions*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="615" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=8 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended August 31,</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=14 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions, except for percentages)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Revenues:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Communications &amp; High Tech</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,903</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,499</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,806</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,309</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,666</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,405</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,737</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,542</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,233</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,465</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Government</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">547</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">777</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">797</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">388</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">451</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,576</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,664</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,891</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">905</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,129</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resources</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,702</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,812</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,661</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">822</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">954</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">82</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">61</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">55</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">48</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$8,215</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$9,550</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$9,752</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,685</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,713</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Revenues as a percentage of total:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Communications &amp; High Tech</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Government</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resources</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Operating Income:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Communications &amp; High Tech</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;346</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;532</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;638</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;283</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;394</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">681</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">814</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">653</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">295</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">429</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Government</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">94</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">71</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">34</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">40</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">350</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">250</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">390</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">184</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">257</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resources</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">276</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">267</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">249</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">193</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">110</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">75</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">85</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">53</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">49</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,783</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,032</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,086</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;964</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,362</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Operating Income as a percentage of
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;total:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Communications &amp; High Tech</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">38</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">40</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Government</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resources</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">16</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Operating Income as a percentage of
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;revenues:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Communications &amp; High Tech</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Government</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">9</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">9</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">9</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Products</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">15</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resources</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">16</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">15</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">15</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">n/m</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">n/m</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">n/m</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">n/m</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">n/m</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">n/m = not meaningful</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>Six Months Ended February 28, 2001 Compared to Six Months Ended February 29, 2000</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues for the six months ended February 28, 2001 were $5,713 million, an increase of $1,028 million, or 22%, over the
six months ended February 29, 2000. In local currency terms, revenues grew by 30% in the six months ended February 28, 2001 over the six months ended February 29, 2000.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Demand for services in the first half of fiscal 2000 was affected by our clients&#146; concerns surrounding global
anticipation of business systems disruptions resulting from the arrival of the Year 2000. In the second half of fiscal 2000, our revenues began to grow as our clients began to focus on new transformation and implementation initiatives after Year
2000 disruptions proved to be minimal. In the six months ended February 28, 2001, our revenues continued to grow. 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 re-training of our client service personnel during the Year 2000 slowdown, we positioned ourselves to take advantage of the growth opportunities in these new markets. We achieved this strong revenue growth in the six months ended
February 28, 2001 despite the difficult economic conditions that many of our clients&#146; industries are experiencing. We are now seeing some evidence of an economic slowdown in some markets, including a reduction in capital expenditures and
technology and associated discretionary spending by our clients, particularly in the United States. This has caused a reduction in our growth rate in the United States and in our Communications &amp; High Tech, Financial Services and Products global
market units. We see continued growth in revenues in the second half of this fiscal year, though at a slower rate of growth than in the first half. We believe we can also slow the growth of our costs and defer expenditures for discretionary items.
For example, on June 7, 2001, we announced an initiative to reduce our staff in certain parts of the world, in certain skill groups and in some support positions.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Communications &amp; High Tech market unit achieved revenues of $1,666 million in the six months ended February 28,
2001, an increase of 27% over the six months ended February 29, 2000, primarily due to strong growth in our Communications and Electronics &amp; High Tech industry groups in North America. Europe and Latin America operations also experienced
significant growth. Our Financial Services market unit achieved revenues of $1,465 million in the six months ended February 28, 2001, an increase of 19% over the six months ended February 29, 2000, primarily due to strong growth in our Banking
industry group in Europe and North America. Our Products market unit achieved revenues of $1,129 million in the six months ended February 28, 2001, an increase of 25% over the six months ended February 29, 2000, as the result of strong growth across
all our industry groups in both Europe and North America. Our Resources market unit achieved revenues of $954 million in the six months ended February 28, 2001, an increase of 16% over the six months ended February 29, 2000, as the result of strong
growth in the Chemicals, Energy, Forest Products and Metals &amp; Mining industry groups in North America, which was partially offset by a decrease in revenues in Europe. Our Government market unit achieved revenues of $451 million in the six months
ended February 28, 2001, an increase of 16% over the six months ended February 29, 2000, primarily driven by strong growth in Canada, the United States and the United Kingdom.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating Expenses</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating expenses in the six months ended February 28, 2001 were $4,351 million, an increase of $630 million, or 17%,
over the six months ended February 29, 2000, and a decrease as a percentage of revenues from 79% in the six months ended February 29, 2000 to 76% in the six months ended February 28, 2001. We continued to implement long- 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. In addition, the costs of delivering training have been reduced 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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of Services</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services was $2,996 million in the six months ended February 28, 2001, an increase of $336 million, or 13%, over
the six months ended February 29, 2000, and a decrease as a percentage of revenues from 56% in the six months ended February 29, 2000 to 53% in the six months ended February 28, 2001. This decrease as a percentage of revenues resulted from increases
in chargeability due to 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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and Marketing</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing expense was $464 million in the six months ended February 28, 2001, an increase of $42 million, or
10%, over the six months ended February 29, 2000, and a decrease as a percentage of revenues from 9% in the six months ended February 29, 2000 to 8% in the six months ended February 28, 2001. The 2001 percentage is consistent with 1998 and 1999
levels. The percentage in 2000 was slightly higher due to higher than normal business development and market-development activities following the year 2000 slowdown and the reduction in compensation costs related to the promotion of 1,286 employees
to partner effective September 1, 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and Administrative Costs</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs were $702 million in the six months ended February 28, 2001, an increase of $62
million, or 10%, over the six months ended February 29, 2000, and a decrease as a percentage of revenues from 14% in the six months ended February 29, 2000 to 12% in the six months ended February 28, 2001. Our short-term cost-management initiatives
in this period of significant growth in revenues enabled us to lower general and administrative costs as a percentage of revenues.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and Rebranding Costs</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs were $189 million, or 3% of revenues, in the six months ended February 28, 2001, and
included amortization of intangible assets, acquired in connection with the Memorandum of Understanding with Andersen Worldwide, of $66 million. The remaining $91 million of intangible assets will be amortized in the third and fourth quarter of
2001. Reorganization and rebranding costs, which resulted from changing our name and other costs relating to our transition to a corporate structure, are expected to continue to be incurred at similar levels during the remainder of 2001.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating income was $1,362 million in the six months ended February 28, 2001, an increase of $398 million, or 41%, over
the six months ended February 29, 2000, and an increase as a percentage of revenues from 21% in the six months ended February 29, 2000 to 24% in the six months ended February 28, 2001.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains (Losses) on Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains on investments totaled $189 million for the six months ended February 28, 2001, compared to a gain of $268 million
during the six months ended February 29, 2000. This gain represents the sale

of $357 million of a marketable security purchased in 1995, net of other than temporary impairment investment write-downs of $41 million, and unrealized investment losses recognized according to SFAS 133 of $127 million. Other than temporary
impairment, write-downs consisted of $10 million in publicly traded equity securities and $31 million in privately traded equity securities. The write-downs relate to investments in Internet or e-commerce 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest income was $42 million for the six months ended February 28, 2001, an increase of $15 million, or 54%, over the
six months ended February 29, 2000. The increase resulted primarily from the investment of cash generated by the sale of a portion of a marketable security purchased in 1995 and an increase in the deferral of partner distributions.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Income (Expense)</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other income (expense) was $24 million in the six months ended February 28, 2001, an increase of $4 million over the six
months ended February 29, 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in Losses of Affiliates</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in losses of affiliates was a $42 million loss in the six months ended February 28, 2001, compared to a $7
million loss in the six months ended February 29, 2000. This increase was primarily due to $28 million in losses related to our investment in Avanade.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for Taxes</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes were $135 million in the six months ended February 28, 2001, an increase of $22 million over the six months ended
February 29, 2000. This increase was due to increased taxable income in some of our entities that are subject to entity-level tax.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cumulative Effect of Accounting Change</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Year Ended August 31, 2000 Compared to Year Ended August 31, 1999</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues 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 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 (3%), (2%), 4% and 10% in the first through fourth quarters of the
year.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Communications &amp; High Tech market unit achieved revenues 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 slowdown. Our Financial Services market unit achieved revenues 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 Products market unit achieved revenues 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 Europe&#146;s Retail industry group. Our Resources market unit achieved revenues 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. Our Government market unit achieved revenues 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.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating Expenses</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating expenses in 2000 were $7,666 million, an increase of $148 million, or 2%, over 1999, and remained constant as
a percentage of revenues at 79% 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 toward Web-enabled
distributed training from traditional classroom 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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of Services</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services was $5,486 million in 2000, an increase of $30 million, or 1%, over 1999, and remained constant as a
percentage of revenues at 57% in 1999 and 2000. We were able to maintain overall cost of services as a percentage of revenues at 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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and Marketing</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 8% in 1999 to 9% in 2000. The increase was primarily related to our employees spending larger portions of their time on business- and market-development activities coupled with an increase in advertising to communicate
our electronic commerce capabilities to existing and potential clients. The increased business- and market-development activities were directed toward increasing demand for our services and products after the Year 2000 slowdown.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and Administrative Costs</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs were $1,297 million in 2000, an increase of $25 million, or 2%, from 1999 and a
decrease as a percentage of revenues from 14% in 1999 to 13% in 2000. As signs of slowing demand became apparent in the first half of 2000, we launched initiatives to better manage our 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 21% in 1999 and 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains (Losses) on Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains on investments totaled $573 million for 2000, compared to a gain of $92 million in 1999. $476 million of gains on
investments were related to the sale of a portion of our investment in a marketable security purchased in 1995.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Income (Expense)</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in Losses of Affiliates</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, primarily due
to a loss of $32 million related to our investment in Avanade.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for Taxes</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 are subject to entity-level tax.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Year Ended August 31, 1999 Compared to Year Ended August 31, 1998</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues for 1999 were $9,550 million, an increase of $1,335 million, or 16%, over 1998. In local currency terms,
revenue grew by 17% over 1998. During the first half of 1999, revenue growth was primarily a result of continued increases in large-scale enterprise business systems solutions
implementations, which had also fueled the strong growth in 1998. During the second half of 1999, a portion of the demand for our services moved from large-scale, complex transformation and implementation projects to scalable electronic commerce
solutions. In addition, our clients were increasingly focusing on Year 2000 issues, which delayed large-scale implementation projects.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Communications &amp; High Tech market unit achieved revenues of $2,499 million in 1999, an increase of 31% over
1998, primarily due to rapid growth in the communications and electronics and high tech industries which presented new challenges for our clients, thus increasing the demand for our services. The most significant increase was experienced in Europe,
which had revenue growth of 60% over 1998, primarily fueled by robust growth in telecommunications outsourcing work. Our Financial Services market unit achieved revenues of $2,737 million in 1999, an increase of 14% over 1998, primarily the result
of strength in Europe offset by information technology spending reductions by several clients in anticipation of Year 2000 concerns. Our Products market unit achieved revenues of $1,664 million in 1999, an increase of 6% over 1998, primarily due to
strong growth from the Pharmaceuticals &amp; Medical Products industry group, which was partially offset by slower growth in North America in the second half of the year, particularly due to Year 2000 concerns in the Automotive and Industrial
Equipment industry groups. Our Resources market unit achieved revenues of $1,812 million in 1999, an increase of 7% over 1998, primarily as a result of growth in the Utilities industry group, which was partially offset by slowdowns from the Forest
Products and Metals &amp; Mining industry groups, as these clients faced challenging economic conditions with depressed oil and base metal prices. Our Government market unit achieved revenues of $777 million in 1999, an increase of 42% over 1999,
primarily as the result of strong growth in the global postal marketplace as well as in the significant expansion of work undertaken for the United States federal government.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating Expenses</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating expenses in 1999 were $7,518 million, an increase of $1,087 million, or 17%, over 1998, and an increase as a
percentage of revenues from 78% in 1998 to 79% in 1999. In March 1999, as a result of changes occurring in the marketplace and the slowdown in demand for large-scale systems implementation, we implemented cost-saving initiatives that resulted in a
cost level consistent with the anticipated lower growth in demand. In addition, due to the increased demand for electronic commerce services and products, we began to retrain client service personnel to be better equipped to meet the change in the
nature of services being demanded as the market moved from requirements for enterprise business systems skills to electronic commerce skills.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of Services</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services was $5,457 million in 1999, an increase of $756 million, or 16%, over 1998, and remained constant as a
percentage of revenues at 57% in 1998 and 1999.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and Marketing</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing expense was $790 million in 1999, an increase of $94 million, or 14%, over 1998, and remained
constant as a percentage of revenues at 8% in 1998 and 1999. Included in sales and marketing expense was a comprehensive marketing and identity initiative that we undertook at the beginning of 1999. We launched a new signature trademark and visual
identity based on our former name and increased related media efforts. This required the worldwide reissuing of all our communications, marketing and media materials. We also made significant investments in new electronic commerce-related service
offerings to establish a leadership position in this emerging market space.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and Administrative Costs</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs were $1,271 million in 1999, an increase of $236 million, or 23%, over 1998, and an
increase as a percentage of revenues from 13% in 1998 to 14% in 1999. The major driver of this increase was the transition of the provision of internal support services from Andersen Worldwide to us. As a result, we established separate financial
systems and support, data and voice networks, and treasury management, credit and partnership accounting functions that were previously handled by Andersen Worldwide. During the transition period, we temporarily incurred duplicate costs for these
services from Andersen Worldwide.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating income was $2,032 million in 1999, an increase of $249 million, or 14%, over 1998, and decreased as a
percentage of revenues from 22% in 1998 to 21% in 1999.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains (Losses) on Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gains on investments totaled $92 million for 1999, primarily related to the sale of a portion of our investment in a
marketable security purchased in 1995.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest income was $60 million in 1999. In 1998, the interest cost was allocated on a net basis by a formula based on
net assets employed and resulted in no interest income being allocated to Accenture. In 1998, Andersen Worldwide managed all interest income and expense activities on behalf of Accenture and Arthur Andersen.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Income (Expense)</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other income (expense) was an expense of $5 million in 1999 and an expense of $6 million in 1998.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in Losses of Affiliates</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in losses of affiliates was a loss of $6 million in 1999 compared to a loss of $1 million in 1998.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for Taxes</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes were $123 million in 1999, an increase of $49 million over 1998. This increase was due to increased taxable income
in some of our entities that are subject to entity-level tax.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>Quarterly Results</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following tables present unaudited quarterly financial information for each of our last six fiscal quarters on a
historical basis. We believe the quarterly information contains all adjustments, consisting only of normal recurring adjustments, necessary to fairly present this information. 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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="615" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=17 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Three months ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>November 30,
<BR>
1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>May 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>November 30,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February&nbsp;28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=17 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in millions)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,412</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,272</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,561</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,507</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,831</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,882</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Operating expenses:*</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services *</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,356</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,304</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,340</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,487</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,418</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,578</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing *</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">199</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">222</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">230</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">232</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">205</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">259</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;costs *</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">318</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">322</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">296</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">360</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">339</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">363</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;rebranding costs</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">159</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,873</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,848</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,866</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,079</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,992</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,359</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Operating income*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">539</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">424</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">695</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">428</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">839</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">523</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gains (losses) on investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">68</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">200</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">266</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">39</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">218</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(30</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(7</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(4</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(4</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(3</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(2</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(37</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(20</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(21</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income before taxes*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">616</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">643</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">983</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">465</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,063</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">503</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">42</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">71</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">81</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">49</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">53</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">83</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Income before cumulative change
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in accounting</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">574</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">572</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">902</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">416</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,010</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">420</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Cumulative effect of accounting
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;change</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">188</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;574</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;572</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;902</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;416</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,198</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;420</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Excludes payments for partner distributions</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenues in the second quarter of 2000 were seasonably down from the first quarter, as were fourth- quarter revenues
compared to third-quarter revenues. However, the decrease in revenues during the fourth quarter of 2000 was not as pronounced as would normally be the case because of the increase in demand that occurred after Year 2000 concerns proved to be
minimal. Similarly, while revenues in the first quarter of 2001 were seasonally up, revenues in the second quarter of 2001 were slightly above the first quarter as strong growth overcame the typical seasonal decline.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services as a percentage of revenues in the first through fourth quarters of 2000 and the first two quarters of
2001 was 56%, 57%, 52%, 59%, 50% and 55%, respectively. The decrease in cost of services as a percentage of revenues in the third quarter of 2000 resulted from significantly higher chargeability and a higher number of workdays in the
quarter.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The increase in cost of services as a percentage of revenues in the fourth quarter of 2000 as compared to the prior
three quarters resulted from increased vacation time and fewer available workdays in the quarter. In addition, subcontractor, training, legal and other costs were higher than in prior quarters.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The decrease in cost of services as a percentage of revenues in the first and second quarters of 2001 from the first and
second quarters of 2000 resulted from increased chargeability and lower compensation costs resulting from the promotion of 1,286 employees to partner effective September 1, 2000. This lower compensation cost also resulted in lower sales and
marketing costs in the first and second quarters of 2001, although in the second quarter of 2001 additional spending on new strategy-development initiatives, particularly in the Communications &amp; High Tech market unit, offset these reductions.
The increase in cost of services from 50% of revenues in the first quarter of 2001 to 55% in the second quarter of 2001 resulted primarily from lower chargeability levels as we increased headcount to meet increased client service demand.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the first quarter of 2001, we also began incurring one-time costs to rebrand our organization as required by the
arbitration and other costs related to our transition to a corporate structure. These non-recurring costs totalled $30 million in the first quarter of 2001 and $159 million in the second quarter of 2001.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our strategy is to limit the growth in general and administrative costs below the growth in revenues through
cost-management initiatives.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating income in the second quarter of 2001 was $523 million, a 23% increase over the second quarter of 2000.
Excluding one-time rebranding and reorganization costs, operating income would have been $682 million, or a 61% increase over the second quarter of 2000. Partnership income before partnership distribution was $420 million in the second quarter of
2001, or a 27% decrease from the second quarter of 2000. Excluding these one-time rebranding and reorganization costs and gains (losses) on investments, partnership income before partnership distribution would have been $609 million, or a 64%
increase over the second quarter of 2000.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 under SFAS 133.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect to record a substantial net loss in the fiscal quarter ended May 31, 2001, primarily as a result of
approximately $839 million for costs associated with our transition to a corporate structure.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect to record a substantial net loss in the fiscal quarter ended August 31, 2001, primarily as a result of the net
nonrecurring compensation cost of approximately $961 million resulting from the grant of restricted share units in connection with the offering.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Liquidity and Capital Resources</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 partner distributions have been made on a deferred basis, which significantly strengthened our working capital and limited our external borrowings. In the future, we
may need to raise additional funds through public or private debt or equity financings in order to:</FONT></DIV>

<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">take advantage of opportunities, including more rapid expansion;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">acquire complementary businesses or technologies;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> </FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">develop new services and products; or</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">respond to competitive pressures.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our balance of cash and cash equivalents was $1,342 million at February 28, 2001. The balance of cash and cash
equivalents was $1,111 million at August 31, 1999 and $1,271 million at August 31, 2000, an increase of $160 million, or 14%, due to increased year-over-year earnings, including earnings from the sale of marketable securities, which was partially
offset by increases in distributions to partners, purchases of equity investments and escrow of amounts due pending the final resolution of the arbitration with Andersen Worldwide and Arthur Andersen. In addition, our market units continued to
effectively manage the timing of billings to and collections from clients, resulting in a relatively low net investment in the working capital components most directly affected by our client service operations: receivables from clients, unbilled
services and deferred revenue.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash provided by operating activities was $1,393 million for the six months ended February 28, 2001, an increase of
$381 million from the six months ended February 29, 2000. Net cash provided by investing activities was $31 million for the six months ended February 28, 2001, a decrease of $53 million from the six months ended February 29, 2000, as proceeds from
the sale of investments of $357 million were partially offset by purchases of new investments and by capital expenditures. Cash used in financing activities was $1,339 million for the six months ended February 28, 2001, an increase of $179 million
from the six months ended February 29, 2000. This included normal distributions to partners of $1,229 and a payment of $278 million to Andersen Worldwide and Arthur Andersen as partial payment of amounts due related to the final resolution of the
arbitration. The remaining $282 million due to Andersen Worldwide and Arthur Andersen was paid in March 2001. See &#147;Certain Relationships and Related Transactions&#151;Relationship with Andersen Worldwide and Arthur Andersen.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. 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 $233 million, $280 million and $314 million in 1998, 1999 and 2000, respectively.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The balance of paid-in capital was $352 million at August 31, 1999, $403 million at August 31, 2000, and $524 million at
February 28, 2001. Substantially all paid-in capital was repaid to partners in May 2001.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 $1,290 million at August 31, 1999, 2000 and February 28, 2001, respectively. We expect to distribute to our partners any pre-incorporation earnings undistributed as of the date of the consummation of our transition to a
corporate structure in one or more installments by December 31, 2001.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 31, 1998, we entered into a $450 million unsecured multi-currency 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 February 28, 2001, we had $63 million in borrowings and $15
million in letters of credit outstanding, respectively, under the syndicated facility.</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our syndicated facility requires us to limit liens placed on our assets to (a) liens incurred in the ordinary course of
business and (b) other liens securing aggregate amounts not in excess of 30% of our total assets and maintain a maximum debt to cash flow ratio of one to one. The Company is 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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are in the process of negotiating a second revolving credit facility with a syndicate of banks led by Bank of
America, N.A. for working capital, capital expenditures or other business purposes. We expect the terms of the Bank of America facility to be substantially similar to the terms of the Morgan Guaranty facility.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We maintain four separate bilateral, uncommitted, unsecured multi-currency revolving credit facilities. As of February
28, 2001, these facilities provided for up to $376 million of local currency financing in countries that cannot readily access the Morgan Guaranty syndicated facility. We also maintain local guaranteed and non-guaranteed lines of credit. As of
February 28, 2001, amounts available under these facilities totaled $241 million. At February 28, 2001, we had $150 million outstanding under these various facilities. Interest rate terms on the bilateral revolving facility and local lines of credit
are at market rates prevailing in the relevant local markets.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture LLP, our United States subsidiary, is also the obligor under a collateral trust note in the principal amount
of $18 million, which finances our Northbrook, Illinois, technology campus. The principal amount is payable in varying annual installments through 2007 and is secured by a guarantee from Andersen Worldwide. We prepaid this obligation on May 31,
2001.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, we are 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 has made principal
and interest payments with respect to these obligations in the past, and we expect them to continue making these payments. Arthur Andersen has agreed with us to prepay the $34 million collateral trust note on or before August 1, 2001, and they have
eliminated us as a co-obligor on the $75 million of unsecured debt noted above as of May 31, 2001.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 1998, 1999 and 2000, and for the six months ended February 28, 2001 we incurred $271 million, $305 million, $315
million and $180 million in capital expenditures, respectively, primarily for technology assets, furniture and equipment and leasehold improvements to support our operations. We expect fiscal 2001 capital expenditures for technology assets,
furniture and equipment and leasehold improvements for existing and new office space to be in the range of $350 million to $450 million. During November 1999, we formed Accenture Technology Ventures to select, structure and manage a portfolio of
equity investments. Accenture Technology Ventures invested $18 million, $153 million and $145 million during 1999, 2000 and the six months ended February 28, 2001, respectively. As of May 31, 2001, we had commitments for acquisitions and investments
of $67 million.



We expect Accenture Technology Ventures to invest up to $340 million in fiscal 2001. We also received $59 million and $54 million in 2000 and the six months ended February 28, 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.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, 1998, 1999,
2000 and February 28, 2001, $232 million, $232 million, $223 million and $170 million were outstanding for 18, 16, 14 and 14 clients, respectively. These outstanding amounts are included in unbilled services and other non-current assets on our
historical combined balance sheets.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We do not expect that our transition to a corporate structure will materially change our working capital requirements.
We expect our liquidity needs on a short- and long-term basis to be satisfied by cash flow from operations, increased debt capacity under existing and/or new credit facilities, the net proceeds of the offering and increased financial flexibility
that will result from our transition to a corporate structure. As a result of the offering, we expect to repay approximately $245 of this increased debt capacity with the net proceeds from the offering. This increase in debt capacity will replace
working capital historically funded through the deferral of the distribution of partnership earnings and the contribution of capital by our partners. We are not dependent on the proceeds of the offering to meet normal operating liquidity
requirements over the next 12 months. We believe our change to a corporate structure will provide financing flexibility to meet ongoing and future capital resource needs, which include implementing our strategy, driving business initiatives and
providing equity for investment and acquisitions.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Market Risk</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Foreign Currency Risk</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. Principal currencies hedged are the Australian dollar, Canadian dollar, euro currencies, Japanese yen, Norwegian krone, Swedish krona, Swiss franc and British pound. 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 longer-term nature.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, 1999, 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 $10 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 $24 million. 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 February 28, 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 $1.2 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 $1.2
million.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Interest Rate Risk</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 note. 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The interest rate risk associated with our borrowing and investing activities at August 31, 2000 and at February 28,
2001 is not material in relation to our combined 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Equity Price Risk</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have marketable equity securities that are subject to market price volatility. The investments are classified as
available-for-sale securities and are recorded in the balance sheet at fair value with unrealized gains or losses reported in the accumulated other comprehensive income within partners&#146; capital. We have not entered into any derivative contracts
to hedge the risks associated with the portfolio of equity investments.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our investment portfolio also includes warrants in both publicly-traded and privately held companies. The privately held
investments are inherently risky because the markets for the technologies or products they develop are less established than those of most publicly-traded companies and because we may be unable to liquidate our investments if desired. Beginning
September 1, 2000, warrants in publicly traded companies and certain warrants in privately held companies are deemed derivatives by SFAS 133. As such they are recorded in the balance sheet at fair value with unrealized gains or losses recorded in
the income statement. The following analysis presents the hypothetical change in the fair value of our marketable equity securities classified as available-for-sale at August 31, 1999, August 31, 2000, assuming hypothetical price fluctuations of
plus or minus 10%, 20% and 30%.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Valuation of investments assuming
<BR>
indicated decrease</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31,
<BR>
1999 fair
<BR>
value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Valuation of investments assuming
<BR>
indicated increase</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-30%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-20%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-10%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+10%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+20%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+30%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=13 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in thousands)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Marketable Equity
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$211,713</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$241,958</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$272,202</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$302,447</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$332,692</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$362,936</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$393,181</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="613" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Valuation of investments assuming
<BR>
indicated decrease</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31,
<BR>
2000 fair
<BR>
value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Valuation of investments assuming
<BR>
indicated increase</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-30%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-20%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-10%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+10%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+20%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+30%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Marketable Equity
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$528,016</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$603,446</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$678,877</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$754,308</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$829,739</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$905,170</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$980,600</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following analysis presents the hypothetical change in the fair value of our marketable securities available for
sale and warrants in privately held companies deemed to be derivatives by SFAS 133 as of February 28, 2001 assuming the same hypothetical price fluctuations of plus or minus 10%, 20% and 30%. </FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Valuation of investments assuming
<BR>
indicated decrease</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February
<BR>
28, 2001
<BR>
fair value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Valuation of investments assuming
<BR>
indicated increase</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-30%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-20%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>-10%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+10%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+20%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>+30%</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=13 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(in thousands)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Marketable Equity Securities
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Warrants Deemed
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivatives by SFAS 133</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$148,556</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$169,779</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$191,001</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$212,223</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$233,446</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$254,668</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$275,891</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Recently Issued Accounting Pronouncements</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Statement of Position 98-1, &#147;Accounting for the Costs of Computer Software Developed or Obtained for Internal
Use,&#148; was adopted as of September 1, 1999. This statement addresses how to distinguish internal-use software from software to be sold, which costs are to be capitalized, when capitalization begins and ends, and guidelines for amortization and
evaluating impairments. Under SOP 98-1, general and administrative costs are not capitalized. Adoption of this statement did not have a material effect on our results of operations or financial condition.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In June 1998, the Financial Accounting Standards Board issued SFAS 133 which, as amended, establishes accounting and
reporting standards for derivative instruments and hedging activities. It requires an entity to recognize all derivatives as either assets or liabilities on the balance sheet and measure those instruments at fair value. We adopted SFAS 133 in the
first quarter of 2001, which ended on November 30, 2000. The adoption of SFAS 133 resulted in cumulative income of $188 million on September 1, 2000, and investment losses of $127 million during the six months ended February 28, 2001.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In December 1999, the Staff of the Securities and Exchange Commission issued Staff Accounting Bulletin No. 101, which
summarizes the Staff&#146;s views in applying generally accepted accounting principles to revenue recognition in financial statements. Our revenue recognition principles are consistent with the guidance set forth in SAB 101.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx12"></A>
BUSINESS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Overview</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture is the world&#146;s leading provider of management and technology consulting services and solutions. We had
approximately $10.8 billion of revenues for the 12 months ended February 28, 2001 and have achieved a compound annual growth rate in our revenues of 17.9% over the last 10 fiscal years. We have more than 75,000 employees based in more than 110
offices in 46 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. We serve 84 of the <I>Fortune</I> Global 100 and more than half of the <I>Fortune</I> Global 500. In total, we
have served more than 4,000 clients on nearly 18,000 engagements over the past five fiscal years.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Industry Background</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The global business environment is changing at an accelerating pace, presenting opportunities and challenges for
companies around the world. A heightened focus on productivity, increased competition and the commercialization of the Internet and other emerging technologies are among the forces driving this change. To succeed, businesses must identify and
respond rapidly to market trends; develop new products, services, skills and capabilities; use technology effectively; and, in some cases, restructure or reinvent themselves. In this dynamic, competitive environment, decisions with respect to
technology have become increasingly important and complex. This has created a growing need for professionals with experience in using technology to help drive business strategy.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the 1980s and early 1990s, businesses worldwide focused on improving their internal operational efficiency through
the use of technology, automating functions such as accounting, human resources management and manufacturing planning. Today, enterprises seek to deploy a more far-reaching set of technological initiatives across business functions, organizations,
customers, business partners and suppliers. For example, businesses are increasingly using relationship-management tools and </FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">technologies such as data mining, which search large databases to extract relevant information and synthesize data, to gain insight into and improve interactions with
customers and alliance partners; virtual research and development to accelerate new product development efforts; business exchanges to manage demand; outsourcing of business functions to transform and efficiently manage business processes; and
collaborative software tools to facilitate product design and development among geographically dispersed teams. In addition, technologies such as wireless and broadband promise to fundamentally change the customer experience for businesses and
individual customers alike.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In this environment, information technology services projects are becoming more complex in scale and scope. At the same
time, successful implementation of major new enabling technologies has become critical to organizations to achieve growth or improvements in efficiency and productivity. As a result, management and information technology consulting services
providers have an increasingly important role in helping business leaders create value. Businesses and governments are increasingly turning to these service providers for access to specialized expertise and services that are either not readily
available from internal resources or not in their core competency. The worldwide business consulting and information technology services market, excluding hardware support and processing services, is expected to grow from $284 billion in 2000 to
$411 billion in 2003, a compound annual growth rate of 13.2%, according to IDC. Key drivers of this market growth are expected to include demand for supply chain management, customer relationship management and Internet services, which IDC has
estimated will grow at compound annual rates of 36%, 30% and 38%, respectively, over the next four years.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Clients increasingly demand that comprehensive solutions to their business challenges be delivered on an accelerated
basis because of increasingly complex and competitive market conditions. The management consulting and information technology services providers who succeed in this environment will be those who undertake the research and development necessary to
identify key trends, invest significant human and financial capital in the development of market-ready solutions at the beginning of major industry and technological cycles, and create innovative, cost-effective means to deliver services in a
predictable manner. To deliver value to clients, these service providers must continuously develop and expand their expertise in new technologies, maintain a global presence and offer a full range of expertise and services. They must also have
access to capital to fund technology research and development and to create market-ready solutions.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Our Solution and Competitive Strengths</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As the world&#146;s leading provider of management and technology consulting services and solutions, we are well
positioned for continued growth in a marketplace characterized by an increasing pace of technological change and complex business challenges. Our approach is to create value for clients through our network of businesses by leveraging our industry
knowledge, service offering expertise and insight into and access to emerging technologies. With this comprehensive approach, we are able to move clients forward in every part of their business, from strategic planning to day-to-day operations. This
often includes helping clients identify and enter new markets, increase revenues in existing markets and deliver their products and services more effectively and efficiently. We believe that our approach, together with the following competitive
strengths, distinguishes us in this marketplace.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Seamless Execution on a Global Scale.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>We operate globally with one common brand and
business model designed to allow us to serve our clients on a consistent basis around the world. We believe that our global network of more than 75,000 employees in 46 countries provides us with a significant advantage in developing and delivering
solutions to the most complex strategic, technological and operational opportunities and challenges that our clients face. Our consulting professionals around the world share skills, insight, knowledge of local markets and service line expertise,
and receive a common base of extensive training to ensure the same high-quality services and solutions for clients globally.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Deep Industry Expertise.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>We have developed specialized expertise and experience in the
18 industry groups in which our professionals work. Our industry focus enables our professionals to provide services with a thorough understanding of industry evolution, business issues and applicable technologies, and ultimately to deliver
solutions tailored to each client&#146;s industry.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Broad and Evolving Service Offerings.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>We offer our clients what we believe is the
broadest and deepest service offering expertise in the industry. Our eight service lines, which span the global market units, are Strategy &amp; Business Architecture, Finance &amp; Performance Management, Human Performance, Customer Relationship
Management, Supply Chain Management, Solutions Engineering, Technology Research &amp; Innovation, and Solutions Operations. More than 8,000 Accenture professionals are dedicated full time to a specific service line, helping to develop knowledge,
assets and innovative solutions for clients across all of the industries we serve. These subject matter experts complement the more than 50,000 professionals working within our global market units who apply their knowledge of a specific service line
to clients within an industry group.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> </FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Enduring Relationships with the World&#146;s Leading Corporations and Governments.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>We
work with chief executive officers and other senior management at many of the world&#146;s largest and most successful organizations, including the top companies in virtually every industry sector, and governments worldwide. We serve 84 of the
<I>Fortune</I> Global 100 and more than half of the <I>Fortune</I> Global 500. Our partners and other senior professionals are responsible for both winning client engagements and delivering service to clients, ensuring continuity between what we
promise to our clients and what we deliver. We believe that our commitment to client satisfaction serves to strengthen and extend our relationships. For example, more than 80% of our top 100 clients in fiscal year 2000, ranked by revenues, have been
our clients for each of the last five years, and more than 50% have been clients for at least 10 years.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Technology Innovation and Implementation.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Technology is part of our heritage and is
fundamental to our service offerings. We are a leader in the development and implementation of technology-based business solutions that create value for our clients. In addition, our innovative tools, methodologies, software and other intellectual
property enhance our ability to deploy technical solutions, particularly across large-scale, global platforms.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Distinctive People and Culture.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our most important asset is our people. We are deeply
committed to the long-term development of our employees, whom we recruit from universities and industry. Each professional receives extensive and focused technical and managerial skills development training throughout his or her career with us,
including 750 hours of training for our entry-level professionals in their first five years. In fiscal year 2000, we spent $580 million, or nearly 6% of our revenues, on training and development. 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 reward individual performance and teamwork. In addition, in connection with the offering, we intend to grant equity
awards to our employees in order to promote employee ownership of our company and improve retention. After the offering, we will preserve the management practices, including the continued use of the &#147;partner&#148; title, that reinforce our
partnership culture and the collaboration, motivation, alignment of interests and sense of ownership and reward that our partnership culture has sustained.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Proven, Tenured and Highly Motivated Management Team.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>During the past 10 fiscal years,
we have successfully navigated through business and technology cycles, maintaining an overall compound annual growth rate in revenues of 17.9%. Our more than 2,400 partners manage our day-to-day activities and client relationships and have an
average of 14 years of experience with us. In addition to establishing and supporting enduring client relationships, our partners focus on mentoring our professionals at all levels to develop the next generation of firm leadership. None of our
partners will be selling shares in the offering and, immediately following the offering, our partners will own approximately 82% of the equity in our business or 80% if the underwriters exercise their overallotment option in full.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Highly Diversified Business by Industry, Geography and Technology.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our global business
is highly diverse. We operate across virtually every industry and geography, delivering a wide range of business and technology solutions and services to address the strategic and functional business challenges that organizations face. As a result,
we can deploy our professionals anywhere in the world in response to evolving marketplace opportunities or challenges. Not only does our diversification enable us to take advantage of changing business, technological and economic conditions
worldwide, it also allows us to manage through geographic and industry market cycles.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>History of Staying Ahead of Industry Trends.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Throughout our history, we have reinvented
ourselves to capitalize on evolving management trends and technologies for the benefit of our
clients. We pioneered systems integration and business integration; we led the deployment of enterprise resource planning, customer relationship management and electronic services; and we have established ourselves as a leader in today&#146;s
marketplace. We constantly adapt our service offerings in anticipation of future industry trends.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Our Strategy for Growth</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We strive to be a global &#147;market maker, architect and builder of the new marketplace, developing innovations to
improve the way the world works and lives.&#148; We intend to help create new markets, design new business models, and deliver business and technology solutions that provide value to our clients. We believe that our network of businesses approach
provides us with a fundamental advantage in executing our strategic plans. Our global market units and service lines develop offerings and provide expertise to clients. Our affiliates, alliances and venture capital portfolio companies provide us
with insight into and access to emerging business models, products and technologies, enhancing the ability of our global market units and service lines to deliver value to clients.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To serve our clients and grow our business, we aggressively pursue the following strategic imperatives:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Deliver &#147;Value@Speed&#148; for Our Clients.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Successful client relationships depend
on our ability to help clients quickly deliver more value to their customers and shareholders. We have implemented a global initiative, called Value@Speed, to help clients accelerate development of top- and bottom-line growth. Through this
initiative we develop proprietary offerings aimed at creating value within specific industries. We do this by developing an in-depth understanding of how the industries are structured and operate, key trends within the industries and how companies
are affected by these trends, and how companies can create or destroy value. Our strategy is to work closely with client executives to implement value-generating solutions that contribute to superior financial performance and enhance productivity on
an accelerated basis.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Accelerate and Ride the &#147;Waves of Change.&#148;&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Industry today is characterized by
ongoing waves of technological and business change that present our clients with significant value-creation opportunities. We leverage our network of businesses to help organizations apply business and technology solutions that create value by
realizing the opportunities presented by these waves of change. Our significant scale and access to capital will enable us to continue to make the investments in research and development, tools and methodologies and intellectual property necessary
to anticipate these waves and rapidly develop and deliver business and technology solutions based on them.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Create Asset-Based Solutions to Drive Superior Results.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>To deliver value to our clients
more quickly, we create assets, such as software and business architectures and methodologies for business processes, that enable us to rapidly implement market-ready solutions for our clients. One example is the 24-hour online multi-channel
transaction processing software asset we developed for the banking industry, which has been installed in 89 financial institutions in 16 countries. We recognize the value of intellectual property in the new marketplace and vigorously create, harvest
and protect our intellectual property. We have filed more than 600 patent applications in the United States and other jurisdictions in the last two years and have received more than 40 United States patents.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Leverage Our Expertise in Transformational Outsourcing.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>We are helping our clients
create value by leveraging information technology to reinvent and transform fundamental business operations. Using our knowledge of consulting, business process infrastructure and applications



outsourcing, we believe we are well positioned to develop and implement new business models and operate critical business functions for clients around the world. We refer to the creation of new and innovative ways to manage and operate business
functions in a manner that helps refocus the cost base around the business&#146; strategic goals as business transformational outsourcing. We pursue transformational outsourcing opportunities, which require a combination of consulting and
outsourcing skills. Our strategy is to leverage our industry expertise and technology and business process skills to help clients discover and create new business models and, in many cases, transform entire business functions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Aggressively Grow in Attractive Geographic Markets.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Demand for the services we provide
is growing rapidly in both established and emerging economies, such as parts of Asia and Latin America. We have offices in 46 countries around the world and, while we are a leader in the majority of markets in which we operate, we believe there are
significant opportunities for us to grow in multiple geographies, including by way of investment. Given the fragmented nature of the worldwide business consulting and information technology services market, and based on our market knowledge of the
markets in each of the 46 countries in which we operate, we believe there is room for us to increase our market share on a global basis.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Foster a Great Place to Work.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>We derive our success from the ability of our
professionals to help our clients succeed in today&#146;s complex business environment. Our ability to hire, train, develop and retain our professionals is critical to our enterprise. To attract and retain these professionals, we have a &#147;great
place to work&#148; program, which includes performance metrics to hold our leadership accountable for employee satisfaction and retention. In an early initiative in this program, we promoted 1,286 new partners in September 2000 to further
incentivize our professionals at an earlier stage in their careers with us. Our goal is to create an environment in which we can:</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="8%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="88%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">develop inspiring leaders;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="8%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="88%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">cultivate a diverse workforce;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="8%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="88%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">create interesting work;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="8%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="88%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">provide continuous learning;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="8%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="88%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">support flexible workstyles; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="8%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="88%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">provide competitive rewards.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="6%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="94%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The marketplace for high-caliber consulting professionals has become very competitive in many parts of the world, and we are
committed to providing attractive current compensation and significant long-term incentives for our employees.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Enhance Our Operational Efficiency.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>As experts in operational efficiency, we plan to
provide value to our clients as well as our shareholders by maintaining our organization as a cost-effective, technology-enabled company with strong financial discipline. This includes continuous improvement in our client delivery capabilities and
cost structure. We intend to continue to electronically enable our own business processes in areas such as human resources, training, recruiting, performance management and finance and operations management. Our continued focus on efficiency is
intended to optimize the performance of our organization as we increase our scale and scope.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Management and Technology Consulting Services and Solutions</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 each global market unit 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 solution centers, 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Global Market Units</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following diagram depicts the organization of our five global market units and 18 industry groups.</FONT></DIV>
<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="98%" VALIGN="top"> <DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Global Market Units</B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="540" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Communications
<BR>
&amp; High Tech</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT></TH>
</TR>
<TR>
<TD COLSPAN=9 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=9><FONT SIZE="1">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Industry Groups</FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Industry Groups</FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Industry Groups</FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Industry Groups</FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Industry Groups</FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD COLSPAN=9 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=9><FONT SIZE="1">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT
SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Communications
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Electronics &amp;
<BR>
&nbsp;&nbsp;&nbsp;High Tech
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Media &amp; Entertainment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT
SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Banking
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Health Services
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Insurance</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT
SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Automotive
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Consumer Goods &amp;
<BR>
&nbsp;&nbsp;&nbsp;Services
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Industrial Equipment
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Pharmaceuticals &amp;
<BR>
&nbsp;&nbsp;&nbsp;Medical Products
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Retail
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Transportation &amp;
<BR>
&nbsp;&nbsp;&nbsp;Travel Services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT
SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Chemicals
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Energy</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Forest Products
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Metals &amp; Mining
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;Utilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT
SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;Government</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Communications &amp; High Tech</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, which have been among the fastest-growing areas of the global economy. 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>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The table below sets forth information about our Communications &amp; High Tech global market unit, including
information about revenues and number of employees, as well as a partial list of some of our largest clients for this global market unit:</FONT></DIV>

<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Communications &amp; High Tech</B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="560" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Year ended
<BR>
August 31, 2000</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Six months ended
<BR>
February 28, 2001</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Number of Employees as of
<BR>
December 31, 2000:</FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues in millions:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,806</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,666</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">% of Total Revenues:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">29</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14,767</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="78%" SIZE="1" NOSHADE></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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; Clients:</FONT></DIV>


<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="37%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; AT&amp;T Corp.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; BellSouth
Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Cable &amp; Wireless
PLC</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Compaq Computer
Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Deutsche Telekom
AG</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Electronic Arts</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; France Telecom</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Infostrada S.p.A.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; LM Ericsson AB</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Microsoft
Corporation</FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; Nokia Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Nortel Networks
Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Sony Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Sprint Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Sun Microsystems,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Telecom Argentina</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Telecom Italia
S.p.A.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Telenor AS</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Texas Instruments,
Incorporated</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Verizon
Communications</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Communications &amp; High Tech global market unit comprises the following industry groups:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Communications.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Communications industry group serves many of the world&#146;s
leading wireline, wireless, cable and satellite communications companies. In fiscal year 2000, we served 19 of the 21 telecommunications companies in the <I>Fortune </I>Global 500. 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. For instance, communications companies have extremely complex billing systems, and we believe
that our industry knowledge and experience have made us the industry leader in developing, implementing and operating billing systems tailored to our communications clients&#146; needs. We have expertise in next-generation networks, as demonstrated
by our numerous patent applications in areas such as high-speed networks, system architectures and bandwidth trading. Over the last decade, we have worked with many of the world&#146;s leading communications companies on a number of strategic,
operational and systems consulting projects. For example, since 1998 we have been managing many of BellSouth&#146;s applications as part of one of the largest information technology outsourcing arrangements in the telecommunications
industry.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Electronics &amp; High Tech.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Electronics &amp; High Tech industry group serves the
aerospace, defense, electronics, high technology and network communications industries. In fiscal year 2000, we worked with 37 of the 47 aerospace, computer services and software, computer, office equipment, electronics, electrical equipment,
network communications, scientific, photo and control equipment companies in the <I>Fortune </I>Global 500. This industry group provides services in such areas as electronic commerce and strategy and supply chain management. For instance, we helped
Sharp build a Web-based system that enables the company&#146;s large network of office-products dealers and corporate customers to configure and purchase products online, ultimately improving order accuracy and reducing order cycle time. By
providing up-to-the-second order information, the new system enables Sharp&#146;s customers to track the status of their orders online, greatly reducing costly telephone inquiries. We also helped Dell Computer upgrade its already world-class
manufacturing infrastructure as part of an accelerated supply-chain solution. A key
element was a rigorous process-reengineering program that enables Dell to keep no more than a few hours of inventory of parts and supplies on hand, substantially reducing inventory and carrying costs at its manufacturing facilities.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Media &amp; Entertainment.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Media &amp; Entertainment industry group serves
entertainment, print and publishing companies, as well as innovative new ventures and Internet companies. In fiscal year 2000, we worked with five of the nine entertainment, printing and publishing companies in the <I>Fortune </I>Global 500. Our
Media &amp; Entertainment industry group provides an array of services ranging from customer relationship management to digital content infrastructure. For instance, we have helped several media and entertainment clients design and build electronic
business solutions. We worked with Electronic Arts to design and develop their advanced gaming portal, EA.com. Additionally, we have helped our media and entertainment clients use digital content services and exploit mobile and broadband commerce.
For example, we played a central role in the launch of Qpass, a start-up backed by Accenture Technology Ventures that provides an end-to-end commerce infrastructure for processing transactions across the Internet, wireless and broadband
platforms.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Services</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The table below sets forth information about our Financial Services global market unit, including information about
revenues and number of employees, as well as a partial list of some of our largest clients for this global market unit:</FONT></DIV>

<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial Services</B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="559" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Year ended
<BR>
August 31, 2000</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Six months ended
<BR>
February 28, 2001</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Number of Employees as of
<BR>
December 31, 2000:</FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues in millions:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,542</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,465</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">% of Total Revenues:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13,567</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="78%" SIZE="1" NOSHADE></DIV>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Clients:</FONT></DIV>


<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="37%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; Allianz</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Allstate Insurance
Company</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; AMP Limited</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; AXA Group</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Banco Bilbao Vizcaya
Argentaria</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Barclays Bank plc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; BSCH</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Clearstream
International</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Credit Suisse
Group</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Deutsche Bank AG</FONT></DIV>

</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; Dresdner Bank Group</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; E*TRADE</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; The Goldman Sachs Group,
Inc.</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; J. P. Morgan Chase &amp;
Co.</FONT></DIV>

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Lloyds TSB</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; London Stock
Exchange</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; UnitedHealth Group</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Visa USA</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Washington Mutual,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Zurich Financial
Services</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Financial Services global market unit comprises the following industry groups:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings"><B>&#159;</B></FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"><B></B></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B><B><I>Banking.</I></B>&nbsp;&nbsp;&nbsp;&nbsp;In fiscal year 2000, our Banking industry group worked with 49 of the 75
commercial and savings banks, diversified financials and securities companies in the<I> Fortune</I> Global 500. We also work 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. For example, we helped E*TRADE define and implement its customer relationship
management strategy, which included developing the technology infrastructure and business processes required to generate customer insights. As a result, E*TRADE is able to develop targeted marketing campaigns and strengthen its customer
relationships. We consulted with Visa USA, one of the world&#146;s largest consumer payment systems, as it modernized its core infrastructure, which supports clearing, settlement and authorization transactions between member banks and merchants.
This solution, called Visa Direct Exchange, allows transactions to be processed over a single, flexible, reliable and secure network and messaging architecture. This capability gives Visa USA the flexibility to grow its business to support more than
40 billion transactions annually, with peak capabilities of 10,000 transactions per second.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings"><B>&#159;</B></FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"><B></B></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B><B><I>Health Services.</I></B>&nbsp;&nbsp;&nbsp;&nbsp;Our Health Services industry group serves integrated healthcare
providers, health insurers, managed care organizations, biotech and life sciences companies and policy-making authorities. In fiscal year 2000, our Health Services industry group served five of the seven health care companies in the <I>Fortune
</I>Global 500. 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. For example, we helped
Highmark Blue Cross Blue Shield develop and execute an electronic consumer health management strategy, including separate portals for consumers, providers, groups and agents. In Europe, we are helping create new connections between governments,
physicians and insurers.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings"><B>&#159;</B></FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"><B></B></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B></B><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 </FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">businesses and improve the quality and consistency of risk selection decisions. In fiscal year 2000, we served 25 of the 53
insurance companies in the<I> Fortune</I> Global 500. For example, we have been helping Pacific Life design and implement an innovative service capability for its agent network. Components of the solution include automated document management and
workflow and a knowledge management application. These components, coupled with a new technology infrastructure, are designed to enable Pacific Life to continue its high-end product and services strategy while enhancing the capabilities of its
employees to service Pacific Life&#146;s multiple distribution systems and complex product suite. We also help insurers take advantage of the opportunities provided by convergence within the financial services industry. For instance, we helped AMP,
one of Australia&#146;s leading insurance and investment institutions, create a direct bank within just eight months of AMP&#146;s decision to proceed. In conjunction with AMP staff, we designed and delivered a solution that supports secured and
unsecured lending, deposit-taking and credit cards. 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.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Products</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The table below sets forth information about our Products global market unit, including information about revenues and
number of employees, as well as a partial list of some of our largest clients for this global market unit:</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="544" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Year ended
<BR>
August 31, 2000</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Six months ended
<BR>
February 28, 2001</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Number of Employees as of
<BR>
December 31, 2000:</FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues in millions:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,891</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,129</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">% of Total Revenues:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">19</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8,964</FONT></TD>
</TR>
</TABLE>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="left"><HR WIDTH="88%" SIZE="1" NOSHADE></DIV>
</TD>
</TR>
</TABLE>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Clients:</FONT></DIV>


<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="37%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; Adecco SA</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; AstraZeneca</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Auchan</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Best Buy</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; British American
Tobacco</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Carrefour</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Daimler Chrysler</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Exel</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Fiat S.p.A.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Ford Motor Company</FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; GlaxoSmithKline</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; JCPenney Company,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Johnson &amp;
Johnson</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Marriott International,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Retek, Inc</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Ryder System Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Takeda Chemical Industries,
Ltd.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Toys &#147;R&#148; Us,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; United Parcel Service,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Volvo</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Automotive.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Automotive industry group works with auto manufacturers, suppliers,
dealers, retailers and service providers. In fiscal year 2000, we served 15 of the 25 motor vehicles and parts companies in the <I>Fortune </I>Global 500. Our automotive industry professionals work with our clients to develop and implement solutions
focused on customer service and retention, channel strategy and management, branding, buyer-driven business models, cost reduction, customer relationship management and integrated supplier partnerships. For instance, we helped Ford Motor Company
design, build and manage a Web-based eLearning solution to deliver technical education to the company&#146;s suppliers. Designed and built in 14 weeks, the netsourced solution allows suppliers&#146; employees to register for, purchase and complete
courses and to take tests to demonstrate competency in a specific subject area. By delivering training directly to employees&#146; desktops, the system gives participants the flexibility to learn on their own time.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Consumer Goods &amp; Services.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>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. In fiscal year 2000, we worked with 12 of the 21 beverage, food, soap, cosmetics
and tobacco companies in the <I>Fortune </I>Global 500. 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. For example, we are working with CPGmarket.com, a Europe-based global
business-to-business marketplace that includes 30 leading packaged goods companies. We have helped CPGmarket.com with business planning and building an information technology infrastructure that enables member companies to access the exchange&#146;s
services. We also provide management consulting services to North America-based Transora, which was established by more than 50 of the world&#146;s largest consumer packaged goods manufacturers to develop a global electronic marketplace for the
industry. In addition, we are a preferred integrator to help companies across </FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the consumer products supply chain adopt, integrate and use Transora&#146;s services. We also helped Earthgrains, a $2.6
billion bakery and refrigerated dough manufacturer, reduce costs by
developing an Internet-based procurement process and system that enables the company to leverage the collective purchasing power of its operations in 32 states.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Industrial Equipment.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Industrial Equipment industry group serves the industrial and
electrical equipment, construction, consumer durable and heavy equipment industries. In fiscal year 2000, we served six of the 12 building materials, glass, and industrial and farm equipment companies in the <I>Fortune</I> Global 500. We help our
clients increase operating and supply chain efficiency by improving processes and leveraging technology. For example, we implemented a sophisticated enterprise-wide technology solution for Komatsu to help the company in the United States
significantly increase the efficiency of its back- and front-office functions. We also work with clients to generate value from strategic mergers and acquisitions. For instance, as part of the merger of BTR and Siebe to create Invensys, an
automation and controls company, we helped manage the integration of more than 200 workstreams covering human resources, finance, procurement and supply chain management. Our Industrial Equipment group also develops and deploys innovative solutions
in the area of channel management, collaborative product design, remote field maintenance, enterprise application integration and outsourcing.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Pharmaceuticals &amp; Medical Products.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Pharmaceuticals &amp; Medical Products
industry group serves pharmaceuticals, biotechnology, service provider and medical products companies. In fiscal year 2000, we served all 14 of the pharmaceuticals companies in the <I>Fortune </I>Global 500. 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. For example, we helped Glaxo Wellcome (now GlaxoSmithKline) significantly increase their clinical trial capacity while reducing their cycle time, and we helped the Medicines Control Agency in the United Kingdom use
electronic commerce technologies to improve their efficiency in submitting and processing regulatory applications. In addition, we worked with Takeda Pharmaceuticals America to help the company build a comprehensive set of business capabilities,
including product development, supply chain management, and sales and marketing. Our Pharmaceuticals &amp; Medical Products 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.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Retail.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>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. In fiscal year 2000, we served 21 of the 52 food and drug stores, general merchandisers and specialty retailers, as
well as four of the trading companies, in the <I>Fortune </I>Global 500. 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. For example, Best Buy engaged Accenture for a two-year program, called Process to Profits, designed to drive shareholder value and enhance the retailer&#146;s capabilities through improved assortment
planning, pricing, inventory management, product sourcing and advertising effectiveness. The program&#146;s success led Best Buy to publicly credit Accenture with playing a strong role in the company&#146;s return to profitability. More recently, we
entered into a long-term contract with J Sainsbury PLC to assist the company with a full-scale transformation of its business and technology to improve its customers&#146; shopping experiences.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Transportation &amp; Travel Services.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>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. In fiscal year 2000, we served 14 of the 25 airline, railroad, mail, package, and
freight delivery companies and postal services in the

<I>Fortune </I>Global 500. 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. We recently helped Finnish Rail, the largest transportation company in Finland, reduce costs and improve customer service by creating an
advanced ticketing sales system that integrates multiple sales channels and streamlines processes for ticket sales, railway station back-offices and corporate headquarters. Our industry experience and knowledge drive innovation, and we often
leverage our intellectual property to develop effective solutions for multiple clients. For instance, while working for Northwest Airlines in the early 1990s we recognized an industry-wide need for a revenue accounting and billing system and
developed a comprehensive solution to address the unique needs of the airline industry. That solution, which was later expanded to include distribution and reservation system services, is operated by Navitaire Inc., an Accenture affiliate, which
today serves more than 50 airlines worldwide.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resources</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. <I></I>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>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The table below sets forth information about our Resources global market unit, including information about revenues and
number of employees, as well as a partial list of some of our largest clients for this global market unit:</FONT></DIV>

<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="544" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Year ended
<BR>
August 31, 2000</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Six months ended
<BR>
February 28, 2001</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Number of Employees as of
<BR>
December 31, 2000:</FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues in millions:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,661</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$954</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">% of Total Revenues:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">17</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">17</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">9,145</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="left"><HR WIDTH="88%" SIZE="1" NOSHADE></DIV>
</TD>
</TR>
</TABLE>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Clients:</FONT></DIV>

<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="37%" ALIGN="left"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; Ameren Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; BP</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Centrica plc</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Conoco Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; The Dow Chemical
Company</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; E.I. du Pont de Nemours and
Company</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; EDF</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Electrabel</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Eni</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Entergy
Corporation</FONT></DIV>
</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; Equilon Enterprises LLC</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Exelon Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Exxon Mobil
Corporation</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Grupo Endesa</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Halliburton
Company</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Royal Dutch/Shell Group of
Companies</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; RWE AG</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Seeboard PLC</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Sithe Energies,
Inc.</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Tosco Corporation</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Resources global market unit comprises the following industry groups:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Chemicals.</B></I>&nbsp;&nbsp;&nbsp;&nbsp;Our Chemicals industry group serves 51 of the world&#146;s 100 largest
chemicals companies, including all of the 10 largest companies. In fiscal year 2000 we worked with nine of the 11 chemicals companies, as well as several of the petroleum refining companies, in the
<I>Fortune</I> Global 500. 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, including Dow and DuPont. For instance, our innovative outsourcing arrangement with Dow Chemical for information technology application
development is designed to improve significantly Dow&#146;s return on its information technology investment. We have also worked closely with many chemical industry electronic marketplaces and start-ups, including ChemConnect, one of the
world&#146;s largest Internet chemicals exchanges.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Energy.&nbsp;&nbsp;&nbsp;&nbsp;</B></I>Our Energy industry group serves a wide range of companies in the oil and gas
industry, including upstream, downstream and oil services companies. In fiscal year 2000, we served 22 of the 33 energy and petroleum refining companies in the <I>Fortune</I> Global 500. Our clients include BP, Shell, Halliburton, Enron and Exxon
Mobil, among others. 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.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Forest Products.</B></I>&nbsp;&nbsp;&nbsp;&nbsp;In fiscal year 2000, we served four of the six forest and paper
products companies in the <I>Fortune</I> Global 500. 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. We have long-standing relationships with many forest products companies.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Metals &amp; Mining.</B></I>&nbsp;&nbsp;&nbsp;&nbsp;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. In fiscal year 2000, we served seven of the 18 metals, metal products, mining and crude-oil production
companies in the <I>Fortune</I> Global 500. The Metals &amp; Mining industry group works with clients in areas such as electronic commerce, including procurement, supply-chain management and customer service. For example, we are providing a wide
range of strategy, process and technology support for MetalSite, a North America-based marketplace, including the creation and launch of its site in Japan. In addition, we are working with Quadrem to design, build and support an electronic
marketplace founded by 20 of the world&#146;s largest mining, metals and mineral companies.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Utilities.</B></I>&nbsp;&nbsp;&nbsp;&nbsp;Our Utilities industry group works with electric, gas and water utilities
around the world to respond to an evolving and highly competitive marketplace. In fiscal year 2000, we served 12 of the 17 gas and electric utilities, as well as several of the energy companies, in the <I>Fortune</I> Global 500. 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. We are also working with new electricity power exchanges, including ASMAE (Brazilian Power Exchange), PJM
Interconnection and ERCOT (the Electricity Reliability Council of Texas), to bring producers together with the goal of improving service to consumers and reducing rates.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Government</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 21 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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The table below sets forth information about our Government global market unit, including information about revenues and
number of employees, as well as a partial list of some of our largest clients for this global market unit:</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="center"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="544" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Year ended
<BR>
August 31, 2000</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Six months ended
<BR>
February 28, 2001</FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Number of Employees as of
<BR>
December 31, 2000:</FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues in millions:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$797</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$451</FONT></TD>
<TD><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">% of Total Revenues:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">8</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4,286</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="11%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="89%" VALIGN="top"> <DIV ALIGN="left"><HR WIDTH="88%" SIZE="1" NOSHADE></DIV>
</TD>
</TR>
</TABLE>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Clients:</FONT></DIV>


<TABLE WIDTH="100%" ALIGN="center" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" WIDTH="37%" ALIGN="left">

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Canada Post
Corporation</FONT></DIV>

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Centrelink,
Australia</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; City of Boston</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Direcc&#227;o-Geral das
Contribui&#231;&#245;es e Impostos</FONT></DIV>

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; District of Columbia Office of
Taxation and Revenue</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Government of Ontario,
Ministry of Community and Social Services</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Independent Electoral
Commission, South Africa</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Kanto Gakuen,
Japan</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Minist&#232;re Des Finances,
France</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; National Diet Library,
Japan</FONT></DIV>



<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; National Treasury, South
Africa</FONT></DIV>

</TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="top" ALIGN="center">

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; New Mexico Department of Human
<BR>
Services</FONT></DIV>

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; Tennessee Department of
<BR>
Human Services</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; United Kingdom Inland
Revenue</FONT></DIV>

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; U.S. Defense Logistics
Agency</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; U.S. Department of
Commerce</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; U.S. Department of Education,
Office of Student Financial Assistance</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; U.S. Department of Housing and
Urban Development</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; U.S. Department of the
Interior, Minerals Management Service</FONT></DIV>

<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp; U.S. Postal
Service</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="1%"></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. Accenture has a significant presence in the U.S. federal marketplace, including strong relationships with the U.S. Department of Education Office of Student Financial Assistance, U.S. Department of
Housing and Urban Development, U.S. Defense Logistics Agency and U.S. Department of Commerce. 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. For instance, we have worked with the United Kingdom Inland Revenue to design, build and run one of the world&#146;s largest information technology systems, maintaining national insurance records on 60 million citizens. In
Canada, we operate software systems and provide application development, management and support services to Canada Post Corporation under a long-term contract, helping them process more than 9 billion pieces of mail each year.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are also working with clients ranging from the Minist&#232;re des Finances in France to the Human Services Department
in New Mexico 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, including the Australian Taxation Office and the State of North Carolina,
which was recognized as &#147;Best of the Web&#148; by <I>Government Technology</I>. Additionally, we use the Internet and other new technologies to help defense agencies manage their supply chains and improve procurement processes.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Service Lines</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Through our eight services 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 more than 50,000 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Strategy &amp; Business Architecture</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Companies in every industry and geography, whether they are start-ups or established businesses, seek advice and support
on issues related to achieving and maintaining a competitive advantage. The professionals within our Strategy &amp; Business Architecture service line, many of whom we recruit from top business schools and recognized strategy consulting firms, 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A key strength is our ability to integrate strategic thought leadership and innovative concepts with process, industry
and technology expertise. Unlike strategy consulting firms that provide advice but often do not deliver and execute a solution, we develop and implement practical solutions that leverage the knowledge, best practices and experience that we have
gained from working on complex engagements for our clients in our 18 different industry groups.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Customer Relationship Management</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Maintaining strong relationships with customers is an essential component of creating sustainable top-line growth.
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. For example, we are working with Seisint (formerly known as eData)
to develop solutions that use Seisint&#146;s technology to quickly and effectively unlock information from available customer and business data.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Supply Chain Management</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. For instance, we helped create numerous electronic business-to-business
exchanges, including Exostar, an electronic marketplace operated by four leading aerospace and defense companies. Professionals from our Electronics &amp; High Tech industry group teamed with our supply chain experts to support every facet of
Exostar&#146;s launch, including designing the business architecture, drafting and building the first release of indirect procurement and auctions, staffing the organization, and launching the front- and back-office operations.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are also a leader in tracking the impact of the fulfillment process for Internet-based shopping. We have identified
important links between the supply chain and customer satisfaction that will enable our clients to reformulate their fulfillment processes to improve efficiency and increase profits.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Human Performance</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Much of our clients&#146; success depends upon their ability to transform their organizations to compete in a complex,
competitive, fast-changing global economy. The key to achieving and sustaining enhanced business performance in this challenging environment often lies with an organization&#146;s people.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. For example, through our alliance with e-peopleserve, an
Accenture affiliate created with British Telecommunications plc, we are able to offer clients an outsourced solution designed to reduce the costs associated with human resources administration.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finance &amp; Performance Management</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, including chief financial officers, treasurers and controllers, to support management of, and reporting by, the finance department. 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 professionals work with financial executives to develop and implement solutions that help align
and monitor investments against incentives, use the Internet to manage the treasury function, and establish security around the exchange of information to reporting institutions. Our services also address pricing and yield management, billing,
credit, lending and debt recovery.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Technology Research &amp; Innovation</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. 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. We established our Centers for Strategic Technology Research to explore the business impact of new and emerging technologies and frequently collaborate with
research laboratories in industry and academia.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our research helps develop innovative ideas based on technology advances that can be applied to changing marketplace
dynamics. For example, we recently explored the application of embedded sensors, intelligent agents and wireless technologies through the creation of an &#147;online medicine cabinet&#148; prototype to demonstrate how a product can be turned into a
context-rich service that could help physicians counter the life-threatening problems of non-compliance in therapy, give patients peace of mind, and enable many elderly people to remain independent.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Solutions Engineering</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. The Solutions Engineering service line not only applies established technologies in
which we have considerable experience and expertise, but also uses new and emerging technologies to deliver solutions that help keep our clients at the forefront of business innovation. This service line seeks to continually improve technology
solutions delivery, using our global network of specialized solution centers.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Solutions Operations</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the pursuit of increased shareholder value, senior executives are pressured to reduce costs while keeping pace with
emerging technologies and securing skilled resources. 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. Over the past decade, more than 200 organizations have turned to us for outsourcing services, with benefits ranging from reduced costs to improved processes to enhanced
productivity.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. For example, in the North Sea we have worked with global oil companies including BP and Elf to create a shared accounting
service facility that has redefined the way that the energy finance and administration function is managed. With Accenture handling approximately 40% of North Sea energy industry accounting transactions through this facility, clients have realized
substantial cost reductions in their accounting functions.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our outsourcing solutions 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Solution Centers and Business Launch Centres</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 networks of Solution Centers and Business Launch Centres enhance our ability to capitalize on our vast
array of methodologies, tools and technology to deliver value to our clients.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Solution Centers</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Solution Centers are facilities where teams of Accenture professionals use proven methodologies and existing assets
to create business solutions for clients. Client teams use our network of more than 25 Solution Centers worldwide to complete comprehensive, effective and customized implementations in less time than would be required to develop solutions from the
ground up. Our Solution Centers improve the efficiency of our engagement teams as they are able to reuse solution designs, team-member experience, infrastructure and software. Reuse also increases solution longevity and reduces technology risks and
application maintenance.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Business Launch Centres</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Business Launch Centres, which complement the global market units and draw upon experts in the service lines and our
network of businesses, help clients innovate and get new businesses up and running. Our 26 Business Launch Centres comprise a global network of professionals and knowledge and technology assets strategically located in major business capitals.
Drawing on this resource pool, the Centres deploy technology, personnel and expertise when, where and as needed throughout an emerging business&#146; lifecycle. In addition, our professionals can help grow businesses by supplying management,
operations, marketing, finance, administration and technology skills. Through these Centres, we have helped more than 350 new economy businesses get their operations up and running. By helping major corporations, new business start-ups, venture
capitalists and private equity investors compress the time to launch new ventures, the Business Launch Centres help investors and parent corporations achieve faster returns on their investments.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Affiliates, Alliances and Accenture Technology Ventures Portfolio Companies</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Affiliates</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. In general, we expect the solutions developed by
these new businesses to be used by our own professionals as well as by other companies. These entities can rapidly advance a particular opportunity by building upon our global platform of clients, professionals and business expertise. In addition,
these new businesses may take on value by association with our management and technology consulting business and our extensive client relationships. Our affiliates include Avanade, e-peopleserve, Imagine Broadband, Indeliq and Navitaire.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Avanade, which was launched in March 2000, is a company we jointly own with Microsoft that focuses on large-scale
technology integration surrounding Microsoft&#146;s enterprise platform. Combining Microsoft&#146;s understanding of operating platforms and technologies with our experience in delivering solutions to our clients, Avanade capitalizes on the advanced
capabilities of the Microsoft Windows&reg; 2000 platform to build customized, scalable solutions for complex electronic business and enterprise infrastructure. Avanade has more than 1,100 employees.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Launched in August 2000, e-peopleserve is a human resources solution provider we own with British Telecommunications.
Through Web-enabled technology, outsourcing and expert caseworkers, e-peopleserve provides services across the employee lifecycle, giving large organizations a more efficient and effective human resources management system. e-peopleserve has more
than 1,200 employees.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In 1999, as part of an engagement with Telewest Communications plc, we achieved a broadband industry milestone when we
completed development of the world&#146;s first operational and scalable interactive digital television platform over cable. In March 2000, we and Telewest co-founded Imagine Broadband to continue development of the interactive platform and market
it to a wide range of customers. Telewest participates as a minority investor in the new company and was its first customer. Today, Imagine Broadband provides interactive broadband solutions and platform implementation to cable, satellite and
telecommunications network operators worldwide.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since the early 1990s, we have designed and installed customized electronic learning applications for clients. Based on
this experience, we developed a performance simulation-based training system and were issued 22 patents covering various functional aspects of our performance simulation architectures and tools. To make these new applications available at lower cost
to a wide range of customers, we launched Indeliq, Inc. in February 2001 to develop scalable performance simulation electronic learning applications based on our patents and technology, which we contributed to Indeliq. We will continue to offer
highly customized applications to large companies with complex training needs. Indeliq has more than 50 employees.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Navitaire Inc., formed as PRA Solutions, LLC in 1993, is an affiliate of Accenture that provides airlines with
reservations, ticketing and revenue management services. Navitaire was launched in 2000 when PRA Solutions was combined with another Accenture subsidiary, VIA World Network, an Internet reservation provider, and Open Skies, Inc., an airline
reservation system and revenues management services provider acquired from Hewlett-Packard Company. Today, Navitaire provides technology and business process services to more than 50 airlines worldwide. As of December 31, 2000, Navitaire employed
more than 400 people worldwide.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Alliances</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 unparalleled array of solutions 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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our alliances are all non-exclusive, generally have a term of three to five years (subject to early termination in most
cases) and often include payment to Accenture of compensation in cash or equity in return for coordinated marketing or sales efforts. These payments do not generate revenues which are material to the Company.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of February 28, 2001, we had approximately 150 alliances around the world. Due to the highly focused nature of the
capabilities added, some alliances are specifically aligned with one of our eight service lines, adding skills and capabilities that are applicable across many of the industries we serve. Other alliances add skills, technology and insights specific
to a single industry group. The service lines use the products, software and services of our alliance partners to develop integrated business and technology solutions for our clients. Alliances that are applicable across multiple industry groups and
global market units are listed in the chart below.</FONT></DIV>

<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="590" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Alliance Partner</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Alliance Description</B></FONT></TH>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adaytum</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Adaytum to co-develop and implement Web-based
<BR>
applications to accelerate and improve the predictability of our
<BR>
clients&#146; enterprise business planning processes.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Ariba</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work together to build and deliver procurement and electronic
<BR>
marketplace solutions and to improve supply chain efficiency.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Avanade*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Our relationship with Avanade gives us an advantage in building
<BR>
and delivering customized, scalable, complex electronic commerce
<BR>
and enterprise-wide solutions based upon the Microsoft .Net
<BR>
enterprise platform.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Blue Martini Software</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Blue Martini to develop software solutions to
<BR>
understand, target and interact with customers across all channels.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Click Commerce</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Click Commerce to help our clients create secure,
<BR>
tailored channel management solutions across the Internet and
<BR>
wireless platforms.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Commerce One</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Commerce One to build public and private
<BR>
electronic marketplaces. We use its applications suite to
<BR>
implement solutions that support supply chain processes.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Docent</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We use Docent&#146;s open learning management platform to implement
<BR>
employee learning solutions that enable clients to increase speed
<BR>
to proficiency while lowering training costs.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">e-peopleserve*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We use e-peopleserve&#146;s leading-edge, electronically enabled
<BR>
human resources solutions to deliver comprehensive outsourced
<BR>
human resources services to clients.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Hewlett-Packard</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Hewlett-Packard to offer a wide range of imaging
<BR>
solutions and computer hardware and software to our clients.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">ICG Commerce</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with ICG Commerce to offer our clients access to its
<BR>
comprehensive procurement solution.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Imagine Broadband*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Imagine Broadband to develop, customize and
<BR>
deliver leading-edge interactive broadband services.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">i2</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with i2 to build and support electronic marketplaces that
<BR>
improve our clients&#146; supply chain efficiency.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Jamcracker</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Jamcracker to deliver net-sourced solutions to our
<BR>
clients, including virtual private networks, hosted exchanges and
<BR>
remote access.</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Also an affiliate.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="590" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Alliance Partner</B></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Alliance Description</B></FONT></TH>
</TR>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Kana Communications</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Kana to deliver Web-architected customer
<BR>
relationship management solutions that help clients manage
<BR>
interactions with their customers, partners and suppliers across
<BR>
multiple communication channels.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Lombardi Software</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Lombardi to develop solutions that enable companies
<BR>
across the extended supply chain to collaborate, facilitating
<BR>
problem resolution and accelerating decision making.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Microsoft</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Microsoft and Avanade to offer a broad array of
<BR>
scalable solutions built upon the Microsoft .Net enterprise
<BR>
platform.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Moai</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Moai to co-market and deliver online contract
<BR>
negotiation services that allow businesses to buy and sell goods
<BR>
more efficiently over the Internet.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Perform.com</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Perform.com to deliver Web-enabled human
<BR>
performance, organizational planning and career management tools
<BR>
and processes.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">SAP</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with SAP to provide supply chain solutions that help
<BR>
companies collaborate electronically, enabling them to quickly add
<BR>
new members, lower distribution costs, reduce inventories,
<BR>
increase delivery accuracy and better control infrastructure
<BR>
technology costs.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">SeeBeyond (formerly known
<BR>
as STC)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with SeeBeyond to help our clients optimize their
<BR>
information flow by delivering Enterprise Application Integration
<BR>
(EAI) solutions for integrating supply chain management, customer
<BR>
relationship management, decision support and electronic
<BR>
commerce applications.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Siebel Systems</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Siebel Systems to deliver customer relationship
<BR>
management technologies that help our clients interact effectively
<BR>
with their customers across multiple channels.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Seisint (formerly known
<BR>
as eData)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Seisint to develop solutions <I></I>to help companies
<BR>
improve business performance by using data at speed, at scale and
<BR>
cost-effectively.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Sun Microsystems</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Sun Microsystems to co-develop and jointly market
<BR>
products and services.</FONT></TD>
</TR>
<TR>
<TD COLSPAN=4><HR SIZE=1 NOSHADE></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Yantra</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We work with Yantra to develop scalable electronic supply chain
<BR>
solutions for managing and executing high-volume customer
<BR>
transactions across complex, multi-channel and multi-partner
<BR>
enterprises.</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="3%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="97%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Also an affiliate.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>Accenture Technology Ventures Portfolio Companies</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The primary function of Accenture Technology Ventures, our venture capital business, is to generate returns from
investments in emerging growth technology companies. Accenture Technology Ventures also enables us to gain insight into and access to emerging business models, products and technologies for the benefit of our management and technology consulting
business. 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 all stages of funding for private companies and focuses on software and information technology investments. Since its inception in November 1999, Accenture Technology Ventures has invested more than $200 million in more than 70
companies.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Technology Ventures&#146; experienced partners and principals evaluate technology companies to identify those
with the best potential for financial return. While our portfolio covers a wide range of technologies, we concentrate our efforts and expertise in the following areas:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

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<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">customer relationship management;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

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<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">supply chain management;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

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<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">eInfrastructure and enterprise integration software;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">wireless technologies;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

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<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">digital content services; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">eHuman Performance, including eLearning and eHuman Resources.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our role as an investor in emerging companies provides us with early, and often preferred, access to technology that we
can use to develop market-ready solutions for our clients. For example, in 1995, prior to establishing Accenture Technology Ventures, we made an early-stage investment in Siebel Systems Inc. Following our investment, we worked closely with Siebel
Systems to jointly provide their initial customer relationship management solutions. The insights into the customer relationship management market that we gained through our investment in and relationship with Siebel Systems were instrumental in
enabling us to address the emerging customer relationship management trend early and to provide market-ready customer relationship management solutions to our clients in the beginning of the customer relationship management lifecycle. For the prior
four years, we have been the largest integrator of Siebel eBusiness Applications.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our portfolio companies also facilitate our ability to identify emerging technologies and alliance partners that can be
of value to clients. Our early insights and development efforts in turn make us a valuable alliance partner. With offices in eleven countries on four continents and teams of professionals in North America, Europe and Asia Pacific, Accenture
Technology Ventures is a venture capital firm with a global presence,</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Research and Innovation</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 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 $211 million, $256 million and $252 million on research and development in
fiscal years 1998, 1999 and 2000, 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
our Centers for Strategic Technology Research, the Accenture Institute for Strategic Change and the Accenture Ideas Exchanges.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Centers for Strategic Technology Research, which are part of our Technology Research &amp; Innovation service line,
investigate how the convergence of computing, communication and content technologies will change how we work and live in the next three to five years. Researchers in our Centers for Strategic Technology Research offices in North America and Europe
develop visions of the future by building prototypes that combine new technologies in innovative ways and report on innovative ideas and projects that are incorporated into pioneering technology solutions for our clients.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Institute for Strategic Change, which is part of our Strategy &amp; Business Architecture service line,
produces a variety of research products and publications that combine innovative academic thinking with business strategy advice. Based in Cambridge, Massachusetts, the Institute comprises experienced management researchers, business educators and
executives whose collective efforts deliver value to our clients through enhanced service offerings.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Ideas Exchanges are global hubs for our knowledge capital in specific industries, addressing matters of
import to chief executive officers and other top-level executives. Executives meet in one or two-day sessions working side-by-side with our specialists to focus on the key issues that will affect their organization&#146;s prospects for growth. For
example, more than 350 chief executive officers and other senior-level executives have visited the Financial Ideas Exchange in New York City since 1995. We also operate several other Ideas Exchanges, including the Communications Ideas Exchange, the
Retail Ideas Exchange, the Consumer Ideas Exchange and the Chemicals Ideas Exchange.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Employees</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of May 31, 2001, we had more than 75,000 employees worldwide, of whom more than 2,400 were partners.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hired approximately 17,000 new employees in each of fiscal years 2000 and 2001. The cumulative rate of turnover among
our employees was 19% for the fiscal year ended August 31, 1999, <B></B>22% for the fiscal year ended August 31, 2000, and, on an annualized basis, approximately 14% for the eight months ended April 30, 2001, excluding involuntary terminations. We
believe our higher rate of attrition in fiscal year 2000 was the result of aggressive hiring and compensation activities by Internet companies of strategy and technology professionals.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Competition</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 own resources rather than engage an outside firm for the types of services we provide. Our competitors include:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

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<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Information technology outsourcing and services companies.</I>&nbsp;&nbsp;&nbsp;&nbsp;In addition to information
technology outsourcing, these companies also offer consulting and systems integration capabilities for a complete solution.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&#147;Big 5&#148; accounting and consulting firms.</I>&nbsp;&nbsp;&nbsp;&nbsp;Over the past few years, the &#147;Big
5&#148; accounting firms have built significant consulting operations with broad capabilities and geographic coverage. Many of these firms are currently undergoing restructuring to separate audit and consulting practices to meet regulatory
requirements, as well as to gain access to equity markets.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Management and strategy consulting firms.</I>&nbsp;&nbsp;&nbsp;&nbsp;These firms continue to focus on high-level corporate
strategy for their traditional clients and emerging companies. Many have recently added a focus on information technology and electronic commerce strategy.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> </FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Specialized electronic business consulting firms.</I>&nbsp;&nbsp;&nbsp;&nbsp;The fragmented nature of this industry,
coupled with constant changes in technology, results in the formation of boutique consultants. The rapid rise of the Internet resulted in the emergence of many specialized services firms, typically focused on a small segment of the overall market,
such as Web design and development.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>Information technology product and service vendors.</I>&nbsp;&nbsp;&nbsp;&nbsp;Product vendors offer technical consulting
to support their own products while also maintaining alliance relationships with major consulting firms, and these organizations typically attempt to broaden their services beyond their product suites. We also compete with application service
providers.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in our marketplace may create new, larger or better-capitalized competitors with enhanced abilities to attract
and retain professionals.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">skills and capabilities of people;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">reputation and client references;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">price;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">scope of services;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">service delivery approach;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">technical and industry expertise;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">perceived ability to add value;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">quality of advice given;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">focus on achieving results on a timely basis;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">availability of appropriate resources; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">global reach and scale.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="4">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Intellectual Property</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our success has resulted in part from our proprietary methodologies, software, reusable knowledge capital and other
intellectual property rights. We rely upon a combination of nondisclosure and other contractual arrangements and trade secret, copyright, patent and trademark laws to protect our intellectual property rights and rights of third parties from whom we
license intellectual property. We have promulgated policies related to confidentiality and ownership, use and protection of intellectual property of Accenture and third parties, and we also enter into agreements with our employees as appropriate.
See &#147;Risk Factors&#151;Risks That Relate to Our Business.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We recognize the value of intellectual property in the new marketplace and vigorously create, harvest and protect our
intellectual property. We have filed more than 600 patent applications in the United States and other jurisdictions in the last two years alone and have received more than 40 United States patents. We will continue to vigorously identify, harvest
and protect our intellectual property.</FONT></DIV>
<DIV><FONT SIZE="4">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Legal Matters and Insurance</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are involved in a number of judicial 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. 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 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 contract 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 November
12, 2001. While the ultimate outcome of this matter cannot be determined with any certainty, we believe that FoxMeyer&#146;s claims in this action are without merit. 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><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We maintain the types and amounts of insurance customary in the industries and countries in which we operate, including
coverage for professional liability, commercial general liability and management liability. We consider our insurance coverage to be adequate both as to the risks and amounts for the businesses we conduct.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Properties</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 46 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><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx13"></A>
MANAGEMENT</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Directors and Executive Officers</B></FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table presents information regarding the persons who will be directors and executive officers of Accenture
Ltd as of the date of completion of the offering. Prior to the completion of the offering, we will appoint five additional directors from among our partners. In addition, we anticipate appointing up to five additional directors over the next 12
months who are not our employees or affiliated with our management.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Name</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Age</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Years with
<BR>
Accenture</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Position</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Joe W. Forehand</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">53</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Executive Officer and Chairman of the
<BR>
Board of Directors</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Stephan A. James</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">54</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">32</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Operating Officer and Director</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Jackson L. Wilson, Jr.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">53</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Corporate Development Officer, Managing
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;General Partner&#151;Accenture Technology
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Ventures and Director</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Arnaud Andr&#233;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">46</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;People Matters</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">R. Timothy S. Breene</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">52</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Global Service Lines</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Karl-Heinz Fl&#246;ther</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">48</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Financial Services Global
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Market Unit</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">William D. Green</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">47</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Communications &amp; High Tech
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Global Market Unit</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gregg G. Hartemayer</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">48</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Products Global Market Unit</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">David R. Hunter</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">50</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Government Global Market
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Unit</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Jose Luis Manzanares</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">48</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Geographic Services</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Michael G. McGrath</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">54</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">27</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Financial Officer</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Douglas G. Scrivner</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">50</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">General Counsel and Secretary</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Mary A. Tolan</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">40</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Resources Global Market Unit</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joe W. Forehand</B> has been our Chief Executive Officer since November 1999. He currently serves as Chairman of our
Executive Committee, our Global Leadership Council, our Growth &amp; Strategy Council and the board of directors of Accenture Technology Ventures. From June 1998 to November 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stephan A. James</B> has been our Chief Operating Officer since July 2000. He currently serves as Chairman of our
Operating Committee. 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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jackson L. Wilson, Jr.</B> has been the Managing General Partner&#151;Accenture Technology Ventures since November
1999 and our Corporate Development Officer since February 2001. He currently serves as a director on the boards of the following publicly-traded Accenture Technology Ventures portfolio companies: S1 Corporation and SeeBeyond Technology Corporation.
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.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Arnaud Andre</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&#233; led our change management competency in France and the Benelux countries.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Karl-Heinz Fl&#246;ther</B> has been 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&#246;ther was responsible for our consulting services in Western Europe.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William D. Green</B> has been 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.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&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.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Michael G. McGrath</B> has been our Chief Financial Officer since September 1997. From 1992 to 1997, he was
responsible for quality and practice methodologies.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Douglas G. Scrivner</B> has been our General Counsel and Secretary since January 1996.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&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 worldwide. From April 1996 to August 1998, she was responsible for our Retail industry group in
North America.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Board of Directors</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The bye-laws of Accenture Ltd will provide for a board of directors that is divided into three classes serving staggered
three-year terms. Class I directors will initially have terms expiring at the annual general meeting to be held in calendar year 2002, Class II directors will initially have terms expiring at the annual general meeting to be held in calendar year
2003, and Class III directors will have terms expiring at the annual general meeting to be held in calendar year 2004. Mr. Forehand will be a member of Class I, Mr. James will be a member of Class II and Mr. Wilson will be a member of Class III. At
each annual general meeting, directors will be elected for a full term of three years to succeed those directors of the relevant class whose terms are expiring. Directors who are also our employees will not receive additional compensation for
serving as directors.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our bye-laws provide that our partners may remove any director by a vote of two-thirds of the voting power subject to
the voting agreement at any time while the shares covered by the voting agreement represent a majority of Accenture Ltd&#146;s total voting power. At any other time a director may be removed at the request of not less than 75% of the other
directors.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect that Accenture Ltd&#146;s board of directors will adopt non-binding guidelines providing that, except for our
Chief Executive Officer and up to two additional inside directors designated by our Chief Executive Officer, Accenture Ltd&#146;s directors will not be allowed to serve more than three consecutive terms.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We also expect that Accenture Ltd&#146;s board of directors will adopt non-binding guidelines providing for a retirement
age of 65 for our directors.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All of Accenture Ltd&#146;s executive officers will be appointed by and will serve at the discretion of Accenture
Ltd&#146;s board of directors. There are no family relationships among any of Accenture Ltd&#146;s directors and executive officers.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The board of directors will have three committees:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a nominating committee;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">an audit committee; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a compensation committee.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The nominating committee will make recommendations to the board regarding the size and composition of the board, work
with a committee of our partners to choose partner nominees for the position of director, establish procedures for the nomination of directors who are not affiliated with us, recommend candidates for election to the board, and nominate officers for
election by the board.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;The audit committee&#146;s primary duties and responsibilities are to:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">review the performance of the independent accountants and make recommendations to the board regarding the appointment or
termination of the independent accountants;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">oversee that management has maintained the reliability and integrity of our accounting policies and financial reporting and
disclosure practices;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">oversee that management has established and maintained procedures designed to assure that an adequate system of internal
controls is functioning; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">oversee that management has established and maintained procedures designed to assure our compliance with applicable laws,
regulations and corporate policy.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The compensation committee, or a subcommittee established by the compensation committee, will administer our
equity-based benefits plan and, based in part on the recommendation of a committee of our partners, review and approve salaries and other matters relating to the compensation of our executive officers. The compensation committee will also review and
make recommendations to the full board regarding board compensation.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;From time to time, the board may establish other committees to facilitate the management of our business.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Outside Director Compensation</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have not yet paid any compensation to non-employee directors. We currently anticipate that in the future,
non-employee directors will receive the following compensation:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">an annual retainer of $50,000, which may be deferred by the individual in whole or in part, through recept of fully-vested
restricted share units;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">an initial grant of an option to purchase 25,000 shares upon election to the board of directors; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">an annual grant of an option to purchase 10,000 shares.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">We currently anticipate that each grant of share 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. We do not currently intend to offer meeting fees or other retainer fees.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Executive Compensation</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to our transition to a corporate structure, our business was carried on as a series of related partnerships and
corporations under the control of our partners. As a result, meaningful individual compensation information for our directors and executive officers is not available for prior periods. However, going forward our named executive officers will be
compensated like our other partners as described below in &#147;&#151;Partner Compensation.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of our 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, the executive officers have also entered into a non-competition agreement, the terms of which
are described under &#147;Certain Relationships and Related Transactions&#151;Non-Competition Agreement.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We do not currently offer our executives any retirement or pension benefits other than our basic retirement and early
retirement plans which are being terminated in connection with our transition to a corporate structure. We have not yet determined what benefit plans, if any, would replace these programs.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth compensation information for our Chief Executive Officer and the four most highly
compensated executive officers named under &#147;&#151;Directors and Executive Officers&#148;:</FONT></DIV>

<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Fiscal 2000 Compensation Information (1)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Name and Principal Position</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Joe W. Forehand</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,000,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Executive Officer</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Jackson L. Wilson, Jr.</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,600,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Corporate Development Officer and
<BR>
Managing General Partner&#151;Accenture Technology Ventures</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Stephan A. James</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,200,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Operating Officer</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Michael G. McGrath</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$3,900,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Financial Officer</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">William D. Green</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$3,500,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Managing Partner&#151;Communications &amp; High Tech Global Market Unit</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Amounts in the table 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.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Aggregate compensation paid to key employees who are not named executive officers may exceed that paid to the named
executive officers.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Partner Compensation</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our partners&#146; compensation has historically been determined based on the &#147;unit&#148; level of the individual
partner. Units are an internal term we used historically to quantify the relative level of participation our individual partners had in our income. Although the levels of cash compensation our partners receive have decreased from the levels they
received prior to our transition to a corporate structure, we expect that partner units will continue to be the primary basis for determining total cash compensation for our partners following the offering. Consequently, partner compensation will be
made up of fixed and variable components based upon a partner&#146;s unit level and our forecasted earnings per unit for the year. As of June 1, 2001, a partner&#146;s fixed or base compensation on an annualized basis will range from approximately
40%-60% of such partner&#146;s compensation in fiscal 2000. More senior partners with higher unit levels have had a greater reduction in compensation. New partners have had a lower compensation reduction.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, partners may receive variable compensation based upon a profit pool. Following our transition to a
corporate structure, as part of our annual budgeting process, we set budgeted income amounts for our results and cash compensation to our partners. As of June 1, 2001 we are currently paying approximately 83% of budgeted cash compensation to our
partners as base salary on a monthly basis during the year and may pay the remaining 17% as a bonus to the extent that our results meet the budgeted income amount. If our results exceed the budgeted income amount, we currently intend to distribute a
portion of the excess to our partners as an additional bonus. Accordingly, we expect that, if our earnings exceed our projections for any fiscal year, our partner compensation expense will increase and only a portion of such excess will result in
additional net income.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please see &#147;Certain Relationships and Related Transactions&#151;Partner Matters Agreement&#148; for a discussion of
the procedures by which our partners will participate in the determination of our partner income plan.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Non-Competition Agreement; Transfer Restrictions</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our executive officers, along with our other partners, have agreed to non-competition arrangements and limitations on
their ability to transfer the shares of Accenture Ltd, Accenture SCA and Accenture Canada Holdings they received in connection with our transition to a corporate structure. These arrangements are described in the sections of this prospectus entitled
&#147;Certain Relationships and Related Transactions&#151;Voting Agreement,&#148; &#147;&#151;Accenture SCA Transfer Rights Agreement&#148; and &#147;&#151;Non-Competition Agreement.&#148;</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>2001 Share Incentive Plan</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following description sets forth the material terms of the Accenture Ltd 2001 Share Incentive Plan, which we refer
to as our share incentive plan, and which has been filed as an exhibit to the registration statement of which this prospectus forms a part.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The share incentive plan 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, 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. The number of Class A common shares issued or reserved pursuant to the share incentive plan, or pursuant to outstanding awards, is subject to adjustment on
account of share splits, share dividends and other dilutive changes in the Class A common shares. 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.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Administration</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. The committee has the sole discretion to determine the employees, directors, third party consultants, former partners and other persons who perform services for us or our affiliates to whom
awards may be granted under the share incentive plan and the manner in which such awards will vest. Options, share appreciation rights, restricted shares, restricted share units and other share-based awards will be granted by the committee to
employees, directors, third party consultants, former partners and other persons who perform services for us or our affiliates in such numbers and at such times during the term of the share incentive plan as the committee shall determine. The
committee is authorized to interpret the share incentive plan, to establish, amend and rescind any rules and regulations relating to the share incentive plan and to make any other determinations that it deems necessary or desirable for the
administration of the share incentive plan. The committee may correct any defect, supply any omission or reconcile any inconsistency in the share incentive plan in the manner and to the extent the committee deems necessary or desirable.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Options</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The committee shall determine the exercise price for each option, provided, however, that an incentive stock 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. An option holder may exercise an option by written notice and payment of the exercise price (1) in cash;
(2) by the transfer to our nominee of a number of Class A common shares already owned by the option holder for at least six months, or another period consistent with applicable accounting rules, with a fair market value equal to the exercise price;
(3) in a combination of cash and Class A common shares (as qualified by clause (2)); or (4) through the delivery of irrevocable instructions to a broker to sell shares obtained upon the exercise of the options and deliver promptly to us an amount
out of the proceeds of the sale equal to the exercise price for the Class A common shares being purchased.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>Share Appreciation Rights</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The committee may grant share appreciation rights independent of, or in connection with, an option. The exercise price
per share of a share appreciation right shall be an amount determined by the committee. Generally, each share appreciation right shall entitle a participant upon exercise to an amount equal to the product of (1) the excess of (A) the fair market
value on the exercise date of one Class A common share over (B) the exercise price, times (2) the number of Class A common shares covered by the share appreciation right. Payment shall be made in Class A common shares, valued at fair market value,
or in cash, or partly in Class A common shares and partly in cash, all as shall be determined by the committee.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Restricted Share Units and Other Share-Based Awards</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Transferability</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise determined by the committee, awards granted under the share incentive plan are not transferable other
than by will or by the laws of descent and distribution.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Change in Control</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of a change in control, (1) any outstanding awards then held by participants that are unexercisable or
otherwise unvested shall automatically be deemed exercisable or otherwise vested, as the case may be, as of immediately prior to the change in control, and (2) the committee may (A) terminate an award upon the change in control, (B) make provision
for a cash payment to the holder of an award in consideration for the cancellation of the award and/or (C) provide for substitute awards.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Amendment and Termination</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our board of directors may amend, alter or discontinue the share incentive plan in any respect at any time, but no
amendment can diminish any of the rights of a participant under any awards previously granted, without the participant&#146;s consent.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>United States Federal Income Tax Consequences of the Exercise of Options, Share Appreciation Rights and Restricted Share Units under the Share Incentive
Plan</I></B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following discussion of the United States federal income tax consequences relating to the share incentive plan is
based on present United States federal tax laws and regulations and does not purport to be a complete description of the United States federal income tax laws. Participants may also be subject to certain U.S. state and local taxes and non-U.S.
taxes, which are not described below.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When a nonqualified share option is granted, there are no income tax consequences for the option holder or us. When a
nonqualified share option is exercised, in general, the option holder recognizes compensation equal to the excess, if any, of the fair market value of the Class A common shares on the date of exercise over the exercise price. We are entitled to a
deduction equal to the compensation recognized by the option holder.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When an incentive stock option is granted, there are no income tax consequences for the option holder or us. When an
incentive stock option is exercised, the option holder does not recognize income
and we do not receive a deduction. The option holder, however, must treat the excess, if any, of the fair market value of the Class A common shares on the date of exercise over the exercise price as an item of adjustment for purposes of the
alternative minimum tax. If the option holder disposes of Class A common shares after the option holder has held the Class A common shares for at least two years after the incentive stock option was granted and one year after the incentive stock
option was exercised, the amount the option holder receives upon the disposition over the exercise price is treated as long-term capital gain to the option holder. We are not entitled to a deduction. If the option holder makes a &#147;disqualifying
disposition&#148; of the Class A common shares by disposing of the Class A common shares before such shares have been held for the holding period described above, the option holder generally recognizes compensation income equal to the excess, if
any, of (1) the fair market value of the Class A common shares on the date the incentive stock option was exercised, or, if less, the amount received on the disposition, over (2) the exercise price. We are entitled to a deduction equal to the
compensation recognized by the option holder.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When a share appreciation right is granted, there are no income tax consequences for the participant or us. When a share
appreciation right is exercised, in general, the participant recognizes compensation equal to the cash and/or the fair market value of the Class A common shares received upon exercise. We are entitled to a deduction equal to the compensation
recognized by the participant.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When a restricted share unit is granted, there are no income tax consequences for the participant or us. Upon the
payment to the participant of Class A common shares in respect of restricted share units, the participant recognizes compensation equal to the fair market value of the Class A common shares received. We are entitled to a deduction equal to the
compensation recognized by the participant.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Employee Awards</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the date of the consummation of the offering, we intend to grant awards of restricted share units and options to
purchase our Class A common shares to some of our partners and employees. The restricted share units and options will be granted under the share incentive plan described above.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Restricted Share Units and Options</I></B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each restricted share unit awarded to a participant will represent 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. A participant who receives an award of restricted share units will not have any
rights as a shareholder until the Class A common shares underlying the award are issued and allotted. Except as noted below, no additional service will be required to obtain delivery of the underlying Class A common shares.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;An option to purchase Class A common shares will have an exercise price generally equal to the initial public offering
price per share. Subject to an option holder&#146;s continued employment, vested options generally will remain exercisable until the tenth anniversary of the consummation of the offering.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Specifically, we intend to grant the following awards at the time of the offering:</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">some of our recently admitted partners will receive a grant of restricted share units with respect to which up to an
aggregate of 17,159,305 Class A common shares will be deliverable in eight installments beginning 12 months after the date of grant;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">other recently admitted partners will receive a grant of restricted share units which will vest in five equal annual
installments beginning one year after the date of grant and with respect to which up to an aggregate of 6,695,091 Class A common shares will be deliverable in eight installments beginning 12 months after the date of grant;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> </FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">some of our recently admitted partners will receive a grant of options to purchase an aggregate of 14,470,000 Class A common
shares that will vest in five equal annual installments beginning one year after the date of grant;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">some of our former partners will receive a grant of restricted share units with respect to which up to an aggregate of
15,042,077 Class A common shares will be deliverable either 12 or 24 months after the date of grant;<B></B></FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">substantially all of our employees will receive a grant of restricted share units with respect to which up to an aggregate of
17,500,000 Class A common shares will be deliverable 18 months after the date of grant and up to an aggregate of 17,500,000 Class A common shares will be deliverable 36 months after the date of grant; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">some of our employees will receive a grant of options to purchase an aggregate of 84,525,000 Class A common shares that will
vest in four equal annual installments beginning one year after the date of grant.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>2001 Employee Share Purchase Plan</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following description sets forth the material terms of the Accenture 2001 Employee Share Purchase Plan, which we
refer to as our employee share purchase plan, and which has been filed as an exhibit to the registration statement of which this prospectus forms a part. We currently plan to implement the employee share purchase plan shortly following the
offering.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A maximum of 75 million Class A common shares may be issued under the employee share purchase plan. The number of shares
issued or reserved pursuant to the employee share purchase plan (or pursuant to outstanding awards) is subject to adjustment on account of share splits, share dividends and other dilutive changes in our common shares. The shares may consist of
unissued shares or previously issued shares.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Administration</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The employee share purchase plan will be administered by the compensation committee of the board of directors of
Accenture Ltd. The committee will have the authority to make rules and regulations for the administration of the plan and its interpretations, and decisions with regard to the employee share purchase plan, and such rules and regulations will be
final and conclusive.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Eligibility</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We currently expect that each employee of Accenture Ltd or a participating subsidiary will be eligible to participate in
the employee share purchase plan, except that the committee may exclude employees (either generally or by reference to a subset thereof) (1) whose customary employment is for less than five months per calendar year or for less than 20 hours per
week, (2) who own shares possessing 5% or more of the total combined voting power or value of all classes of shares of Accenture Ltd or any subsidiary or (3) who are highly compensated employees under the Internal Revenue Code of 1986, as
amended.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Participation in the Plan</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eligible employees may participate in the employee share purchase plan by electing to participate in a given offering
period pursuant to procedures set forth by the committee. A participant&#146;s participation in the employee share purchase plan will continue until the participant makes a new election, or withdraws from an offering period or the plan.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>Payroll Deductions</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payroll deductions will be made from the compensation paid to each participant for each offering period in such whole
percentage not to exceed 10% as elected by the participant, provided that no participant will be entitled to purchase, during any calendar year, shares with an aggregate fair market value in excess of $25,000.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Termination of Participation in the Plan</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The committee will determine the terms and conditions under which a participant may withdraw from an offering period or
the employee share purchase plan. A participant&#146;s participation in the employee share purchase plan will be terminated upon the termination of the participant&#146;s employment for any reason. In general, upon a termination of a
participant&#146;s employment, all payroll deductions credited to the participant&#146;s plan account will be returned without interest to the participant or the participant&#146;s beneficiary.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Purchase of Shares</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to an offering period, each participant will be granted an option. On the last day of each offering period
or on an earlier date as determined by the committee, which we refer to as a purchase date, we will apply the funds in each participant&#146;s account to purchase shares. 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 grant date or the purchase date. As soon as practicable after each purchase date, the number of shares purchased by each participant will be deposited in a brokerage account established in
the participant&#146;s name. At any time after the 24 month period following the relevant purchase date, the participant may (1) transfer the shares to another brokerage account or (2) request in writing that shares be issued to the participant with
respect to the whole shares in the participant&#146;s brokerage account and that any fractional shares remaining in the account be paid in cash to the participant.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Amendment and Termination</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our board of directors may amend, alter or discontinue the employee share purchase plan, provided, however, that no
amendment, alteration or discontinuation will be made that would increase the number of shares authorized for the employee share purchase plan or, without a participant&#146;s consent, would impair the participant&#146;s rights and obligations under
the plan.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The employee share purchase plan will terminate upon the earliest of (1) the termination of the employee share purchase
plan by our board of directors; (2) the issuance of all of the shares reserved for issuance under the plan; or (3) the tenth anniversary of the effective date.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Withholding</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We reserve the right to withhold from shares or cash distributed to a participant any amounts which we are required by
law to withhold.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Change in Control</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of a change in control, the committee may take any actions it deems necessary or desirable with respect to
any option as of the date of the consummation of the change in control.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>United States Federal Income Tax Consequences of Participation in the Employee Share Purchase Plan</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following discussion of the United States federal income tax consequences relating to the employee share purchase
plan is based on present United States federal tax laws and regulations and
does not purport to be a complete description of the United States federal income tax laws. Participants may also be subject to certain U.S. state and local taxes and non-U.S. taxes, which are not described below.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon the purchase of the shares, the participant will recognize ordinary income in an amount equal to the excess of the
fair market value of the shares on the purchase date over the purchase price paid by the participant for the shares, and we will be entitled to a corresponding deduction for federal income tax purposes. In addition, upon the disposition of the
shares, the participant will recognize a capital gain or loss in an amount equal to the difference between the selling price of the shares and the fair market value of the shares on the purchase date. We will not receive a deduction for federal
income tax purposes with respect to any capital gain or loss recognized by a participant.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alternatively, if the employee share purchase plan qualifies as an &#147;employee stock purchase plan&#148; under
Section 423 of the Internal Revenue Code of 1986, as amended, different tax consequences will apply. Under the Internal Revenue Code, no taxable income is generally recognized by a participant either as of the grant date or as of the purchase date.
Depending upon the length of time the acquired shares are held by the participant, the federal income tax consequences will vary. If the shares are held for a period of two years or more from the grant date and for at least one year from the
purchase date (the &#147;required period&#148;), and are sold at a price in excess of the purchase price paid by the participant for the shares, the gain on the sale of the shares will be taxed as ordinary income to the participant to the extent of
the lesser of (1) the amount by which the fair market value of the shares on the grant date exceeded the purchase price or (2) the amount by which the fair market value of the shares at the time of their sale exceeded the purchase price. Any portion
of the gain not taxed as ordinary income will be treated as long-term capital gain. If the shares are held for the required period and are sold at a price less than the purchase price paid by the participant for the shares, the loss on the sale will
be treated as a long-term capital loss to the participant. We will not be entitled to any deduction for federal income tax purposes for the shares held for the required period that are subsequently sold by the participant, whether at a gain or
loss.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a participant disposes of shares within the required period (a &#147;disqualifying disposition&#148;), the
participant will recognize ordinary income in an amount equal to the difference between the purchase price paid by the participant for the shares and the fair market value of the shares on the purchase date, and we will be entitled to a
corresponding deduction for federal income tax purposes. In addition, if a participant makes a disqualifying disposition at a price in excess of the purchase price paid by the participant for the shares, the participant will recognize a capital gain
in an amount equal to the difference between the selling price of the shares and the fair market value of the shares on the purchase date. Alternatively, if a participant makes a disqualifying disposition at a price less than the fair market value
of the shares on the purchase date, the participant will recognize a capital loss in an amount equal to the difference between the fair market value of the shares on the purchase date and the selling price of the shares. We will not receive a
deduction for federal income tax purposes with respect to any capital gain recognized by a participant who makes a disqualifying disposition.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Other Information</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of May 31, 2001, approximately 77,000 employees of Accenture Ltd and its subsidiaries would have been eligible for
participation in the employee share purchase plan. Because the benefits conveyed under the employee share purchase plan are contingent upon, among other things, the amount of contributions participating employees make on a voluntary basis, it is not
possible to predict what benefits eligible employees will receive under the employee share purchase plan.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx14"></A>
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following are descriptions of the material provisions of the agreements and other documents discussed below. You
should, however, refer to the exhibits that are a part of the registration statement for further information. See &#147;Where You Can Find More Information.&#148;</I></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Reorganization and Related Transactions</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have completed or will complete a number of transactions in order to have Accenture assume the corporate structure
described in this prospectus.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The principal reorganization transactions and related transactions are summarized below.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Reorganization Transactions</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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 an aggregate of 587,302,062 Accenture SCA Class I common shares in lieu of their interests in our local operation. Our partners in Canada and New
Zealand received an aggregate of 8,160,742 Accenture Canada Holdings exchangeable shares in lieu of their interests in our local operations. Our partners elsewhere received an aggregate of 212,335,229 Accenture Ltd Class A common shares in lieu of
their interests in our local operations. Most of our partners receiving Accenture SCA Class I common shares or Accenture Canada Holdings exchangeable shares received a corresponding number of Accenture Ltd Class X common shares. Class X common
shares entitle the holder to voting rights but no economic rights in Accenture Ltd. Some of our partners will not hold Class X common shares and accordingly will not have voting rights in Accenture Ltd. For more information see &#147;Accenture
Organizational Structure&#148; and &#147;Description of Share Capital.&#148;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">In connection with our transition to a corporate structure, each partner&#146;s paid-in capital will be paid out to that
partner.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Related Transactions</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">On the date of the consummation of the offering, we intend to provide awards of restricted share units and options to
purchase our Class A common shares to our employees and some of our partners. The restricted share units represent the right to receive up to an aggregate of 73,896,472 Class A common shares valued at $1,035 million at no future cost to our
employees or partners. The stock options represent the right to purchase up to an aggregate of 98,995,000 Class A common shares at an exercise price generally equal to the initial public offering price per share. See &#147;Management&#151;Employee
Awards.&#148;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">After the consummation of the offering, we and several of our partners expect to make a contribution of cash, Accenture SCA
Class I common shares or Accenture Ltd Class A common shares to Accenture Foundation, Inc., a New York not-for-profit corporation, or to comparable entities in other jurisdictions.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Voting Agreement</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Persons and Shares Covered</I></B></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and each of our partners that will hold 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. We refer to the parties to the voting agreement, other than Accenture Ltd, as &#147;covered persons.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Ltd shares covered by the voting agreement will generally include (1) common shares acquired from
Accenture Ltd while an employee of Accenture, a partner of Accenture or in connection with becoming a partner of Accenture; (2) common shares beneficially owned by a covered person as of or prior to the date of the offering; (3) common shares
received after the offering in exchange for restricted share units awarded at or prior to the consummation of the offering; and (4) common shares otherwise acquired by a covered person if the acquisition is required by Accenture. We refer to the
shares covered by the voting agreement as the &#147;covered shares.&#148; Common shares purchased by a covered person in the open market or, subject to certain limitations, in a subsequent underwritten public offering, will not 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 under
&#147;&#151;Voting.&#148;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each partner elected after the offering will agree in the voting agreement to own at least 5,000 Class A common shares
by the end of the third year after that covered person becomes a partner and to hold at least that number of shares for so long as that covered person is a partner.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Transfer Restrictions</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By entering into the voting agreement, each covered person will agree, among other things, to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">comply with the underwriters&#146; 180-day lock-up arrangement described under &#147;Underwriting&#148; and with certain
other transfer restrictions when requested to do so by Accenture.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the transfer restrictions described in this summary, 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 the offering as follows:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="528" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Cumulative percentage of
<BR>
shares permitted to
<BR>
be transferred</B></FONT><FONT SIZE="1"> <HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE> </FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Years after offering</B></FONT><FONT SIZE="1"> <HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE> </FONT></TH>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">10%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1 year</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">35%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">45%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">55%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">65%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">75%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">100%</FONT></DIV>
</TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The later of (a) 8 years and (b) end of
<BR>
employment at Accenture</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners retiring from Accenture at the age of 50 or above will be permitted to transfer covered shares they own on an
accelerated basis commencing on the first anniversary of the offering. In addition, beginning one year after the offering, a retired partner who reaches the age of 56 will be permitted to transfer any covered shares he or she owns. Partners who
become disabled before our transition to a corporate structure will be permitted to transfer all of their covered shares one year after the offering. Partners who become disabled following our transition to a corporate structure will be subject to
the general transfer restrictions applicable to our employees or, if disabled after the age of 50, will benefit from the accelerated lapses of transfer restrictions applicable to retired partners.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Accenture approves in writing a covered person&#146;s pledge of his covered shares to a lender, foreclosures by the
lender on those shares, and any subsequent sales of those shares by the lender, are not restricted, provided that the lender must give Accenture a right of first refusal to buy any shares at the market price before they are sold by the
lender.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All transfer restrictions applicable to a covered person under the voting agreement, except for the underwriters&#146;
180-day lock-up, terminate upon death.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the transfer restrictions described in this summary, 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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Canada Holdings exchangeable shares held by covered persons are also subject to the transfer restrictions in
the voting agreement.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For a description of the waiver provisions relating to these transfer restrictions, see &#147;&#151;Waivers and
Adjustments&#148; below.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Other Restrictions</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The voting agreement also prevents covered persons from engaging in the following activities with any person who is not
subject to the voting agreement or with a director, officer or employee of Accenture:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">participating in a proxy solicitation with respect to shares of Accenture;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">depositing any covered shares in a voting trust or subjecting any of these shares to any voting agreement or
arrangement;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">forming, joining or in any way participating in another &#147;group&#148; that agrees to vote or dispose of shares of
Accenture in a particular manner;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">except as provided in the partner matters agreement, proposing certain transactions with Accenture;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">seeking the removal of any member of the board of directors of Accenture Ltd or any change in the composition of Accenture
Ltd&#146;s board of directors;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">making any offer or proposal to acquire any securities or assets of Accenture; or</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">participating in a call for any special meeting of the shareholders of Accenture Ltd.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Voting</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the voting agreement, prior to any vote of the shareholders of Accenture Ltd, a 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 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &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
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, the covered shares owned by covered persons who are employees of Accenture will be voted in favor of the
proposal only if at least 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes in the preliminary
vote are cast in favor of that proposal. </FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a result of these voting arrangements and the fact that the covered shares will initially equal approximately 82% of
the voting shares of Accenture Ltd, or 80% if the underwriters exercise their overallotment option in full, our partners will control all votes of shareholders of Accenture Ltd.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;So long as the covered shares 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;Risk Factors&#151;Risks That Relate to Your Ownership of Our Class A Common Shares&#151;We will continue to be
controlled by our partners, whose interests may differ from those of our other shareholders.&#148;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Term and Amendment</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes represented by the
covered shares owned by covered persons who are our employees. 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 SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% 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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Waivers and Adjustments</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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
representatives to permit covered persons to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">participate as sellers in underwritten public offerings of common shares and tender and exchange offers and share repurchase
programs by Accenture Ltd;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">transfer covered shares to charities, including charitable foundations;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">transfer covered shares held in employee benefit plans; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">transfer covered shares in particular situations (for example, to immediate family members and trusts).</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the foregoing, the provisions of the voting agreement may generally be waived by the affirmative vote of
66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In any event, the Class A common shares will be subject to a 180-day lock-up that may not be waived without the consent
of Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise terminated, in the event of any transaction in which a third party succeeds to the business of
Accenture and in which persons subject to the voting agreement hold securities of the third party, the voting agreement will remain in full force and effect as to the securities of the third party, and the third party shall succeed to the rights and
obligations of Accenture Ltd under the voting agreement.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Administration and Resolution of Disputes</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The terms and provisions of the voting agreement will be administered by the partners representatives, who will consist
of persons who are both partners of Accenture and members of Accenture Ltd&#146;s board of directors and who agree to serve in such capacity. The partners representatives will have the sole power to enforce the provisions of the voting agreement.
Generally, any dispute that arises out of the voting agreement will be settled by arbitration.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of Class A common shares that are not covered shares under the voting agreement are not beneficiaries of the
voting provisions or transfer restrictions and may not bring any action to enforce the terms of the voting agreement.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Accenture SCA Transfer Rights Agreement</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Persons and Shares Covered</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture SCA and each of our partners who own shares of Accenture SCA have entered into a transfer rights agreement.
The transfer rights agreement will cover all common shares of Accenture SCA that are held by a partner party to the transfer rights agreement. We refer to the shares covered by the transfer rights agreement as &#147;covered shares.&#148;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Transfer Restrictions</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The articles of association of Accenture SCA provide that shares of Accenture SCA 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 will agree, among other things, to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">comply with certain other transfer restrictions when requested to do so by Accenture.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the transfer restrictions described in this summary, 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 the offering as follows:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="420" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Cumulative percentage of
<BR>
shares permitted to
<BR>
be transferred</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Years after offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1 year</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;25%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;35%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;45%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;55%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;65%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;75%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The later of (a) 8 years and (b) end of
<BR>
employment at Accenture</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners retiring from Accenture at the age of 50 or above will be permitted to transfer covered shares they own on an
accelerated basis commencing on the first anniversary of the offering. In addition, beginning one year after the offering, a retired partner who reaches the age of 56 will be permitted to transfer any covered shares he or she owns. Partners who
become disabled before our transition to a corporate structure will be permitted to transfer all of their covered shares one year after the offering. Partners who become disabled following our transition to a corporate structure will be subject to
the general transfer restrictions applicable to employees or, if disabled after the age of 50, will benefit from the accelerated lapses of transfer restrictions applicable to retired partners.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, at any time after the third anniversary of the date of the consummation of our transition to a corporate
structure, partners holding Accenture SCA Class I common shares may, without restriction, require Accenture SCA to redeem any outstanding Accenture SCA Class I common share held by such holder for a redemption price per share equal to the lower of
the market price of an Accenture Ltd Class A common share and $1.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Accenture approves in writing a covered person&#146;s pledge of his covered shares to a lender, foreclosures by the
lender on those shares, and any subsequent sales of those shares by the lender, are not restricted, provided that the lender must give Accenture a right of first refusal to buy any shares before they are sold by the lender.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For a description of the waiver provisions relating to these transfer restrictions, see &#147;&#151;Waivers and
Adjustments&#148; below.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Term and Amendment</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The transfer rights agreement will continue in effect until the earlier of 50 years after the date of the transfer
rights agreement and the time it is terminated by the vote of 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes represented by the
covered shares owned by covered persons who are our employees. 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 agreement. The transfer rights agreement may generally be amended at any time by the affirmative vote of 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes represented by the
covered shares owned by covered persons who are our employees. Amendment of the transfer restrictions also requires the consent of Accenture SCA. </FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Waivers and Adjustments</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The transfer restrictions and the other provisions of the transfer rights agreement may be waived at any time by the
Accenture SCA partners committee to permit the parties to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">participate as sellers in underwritten public offerings of common shares and tender and exchange offers and share repurchase
programs by Accenture Ltd or Accenture SCA;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">transfer covered shares to charities, including charitable foundations;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">transfer covered shares held in employee benefit plans; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">transfer covered shares in particular situations (for example, to immediate family members and trusts).</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the foregoing, the provisions of the transfer rights agreement may generally be waived by the affirmative
vote of 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% 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></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise terminated, in the event of any transaction in which a third party succeeds to the business of
Accenture SCA and in which persons subject to the transfer rights agreement hold securities of the third party, the transfer rights agreement will remain in full force and effect as to the securities of the third party, and the third party shall
succeed to the rights and obligations of Accenture SCA under the transfer rights agreement.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Administration and Resolution of Disputes</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The terms and provisions of the transfer rights agreement will be administered by the Accenture SCA partners committee,
which will consist of persons who are both members of the Supervisory Board of Accenture SCA and partners of Accenture SCA and agree to serve as members of the Accenture SCA partners committee. The Accenture SCA partners committee will have the sole
power to enforce the provisions of the transfer rights agreement. Generally, any dispute that arises out of the transfer rights agreement will be settled by arbitration.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Partner Matters Agreement</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>General; Persons and Shares Covered</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and each of our partners have entered into a partner matters agreement and each other person who becomes a
partner will be required to enter into the partner matters agreement. The purpose of the partner matters agreement is to establish procedures for continued involvement of our partners in the management of Accenture. Partners will vote in partner
matters votes held in accordance with the partner matters agreement based on, generally, the number of common shares, restricted share units and options to acquire common shares acquired by a partner from Accenture while a partner or in connection
with becoming a partner. However, common shares and options to purchase common shares purchased by partners in the open market or, subject to certain limitations, in a subsequent underwritten public offering, will not provide a partner with
additional votes in partner matters votes unless the purchase was required by Accenture.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The partner matters agreement will provide, among other things, mechanisms for our partners to:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">select, for three to five years after the offering, five partner nominees for membership on the board of directors of
Accenture Ltd;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">make a non-binding recommendation to the board of directors of Accenture Ltd through a committee of partners regarding the
selection of a chief executive officer of Accenture Ltd in the event a new chief executive officer is appointed within the first four years after the offering;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">vote on new partner admissions;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">approve the partners&#146; income plan as described below; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">hold a non-binding vote with respect to any decision to eliminate or materially change the current practice of allocating
partner compensation on a relative, or &#147;unit,&#148; basis.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the terms of the partner matters agreement, a partners&#146; income committee reviews evaluations and
recommendations concerning the performance of partners and determines relative levels of income participation, or unit allocation. Based on its review, the committee will prepare a partners&#146; income plan, which then must be approved by
66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the partners in a partner
matters vote. If the plan is approved, it is (i) subject to the impact on overall unit allocation of determinations by the board of directors or the compensation committee of the board of directors of the unit allocation for the executive officers,
binding with respect to the income participation or unit allocation of all partners other than the principal executive officers of Accenture Ltd (including the chief executive officer), unless otherwise determined by the board of directors and (ii)
submitted to the compensation committee of the board of directors as a recommendation with respect to the income participation or unit allocation of the chief executive officer and the other principal executive officers of Accenture Ltd.
</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After the consummation of the offering, partners will continue to vote on the admission of new partners. New partners
will be approved by the vote of 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes represented by the
outstanding shares, restricted share units and options owned by partners. </FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;Risk Factors&#151;Risks That Relate to Your Ownership of Our Class A Common Shares&#151;We will continue to be
controlled by our partners, whose interests may differ from those of our other shareholders.&#148;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Term and Amendment; Waivers and Adjustments</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The partner matters agreement will continue in effect until it is terminated by the vote of 66</FONT><FONT SIZE="1"
COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes represented by the
covered shares, restricted share units and options owned by the partners. </FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any partner who ceases to be a partner of Accenture will no longer be a party to the partner matters agreement. The
partner matters agreement may generally be amended or waived at any time by the vote of 66</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><SUP>&nbsp;2</SUP>
</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">/</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">3</FONT><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">% of the votes represented by the
shares, restricted share units and options owned by the partners. </FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Administration and Resolution of Disputes</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The terms and provisions of the partner matters agreement will be administered by the partner matters representatives,
who will consist of persons who are both partners of Accenture and members of Accenture Ltd&#146;s board of directors and who agree to serve in such capacity.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The partner matters representatives will have the sole power to enforce the provisions of the partner matters agreement.
Generally, any dispute that arises out of the partner matters agreement will be settled by arbitration.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Non-Competition Agreement</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Persons Covered</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each partner as of the date of the offering will enter into a non-competition agreement.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Restricted Activities</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each partner party to a non-competition agreement will agree that, for a &#147;restricted period&#148; ending on the
later of five years following the date of the offering or 18 months following the termination of that partner&#146;s employment with Accenture or its affiliates, he or she will not (1) engage in consulting services for, or own any material portion
of, 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 Accenture and a client or prospective client.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, each partner will agree that for the restricted period he or she will not solicit or employ any Accenture
employee or former employee who ceased working for Accenture within an eighteen month period before or after the date on which the partner&#146;s employment with Accenture or its affiliates was terminated.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Enforcement</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each partner will agree that if the partner were to breach any provisions of the non-competition agreement, Accenture
would be entitled to equitable relief restraining that partner from committing any violation of the non-competition agreement. In addition, each partner will agree that if the partner were to breach any provisions of the non-competition agreement,
he or she will pay to Accenture a
predetermined amount as and for liquidated damages and that those liquidated damages will be secured by that partner&#146;s shares pursuant to a pledge agreement, which will be entered into by the parties. Notwithstanding the pledge agreement,
partners will be permitted to dispose of their pledged securities in accordance with the terms of the voting agreement or the transfer rights agreement, as the case may be, and to receive the proceeds from such dispositions.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because the laws concerning the enforcement of non-competition agreements vary, we may not be able to strictly enforce
these terms in all jurisdictions.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Waiver and Termination</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We may waive non-competition agreements or any portion thereof with the consent of, and in the discretion of, the Chief
Executive Officer. The non-competition agreements will terminate upon a change in control of Accenture Ltd.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Partner Liquidity Arrangements</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect to make arrangements with third-party lenders for some partners to increase their personal liquidity by
enabling them to borrow up to a year&#146;s projected income during the first two years after the completion of the offering. These loans are intended solely for the purpose of increasing the personal liquidity of those partners for the period
immediately following the offering. We expect that loans will be made available at competitive rates and will be secured by all or a portion of the individual partner&#146;s restricted shares, which, as discussed under &#147;&#151;Non-Competition
Agreement,&#148; will also secure the partner&#146;s obligations under a non-competition agreement. The proceeds of any sale of shares will be applied first to reduce the outstanding loan balance. We expect that all loans will be repayable in full
upon the earlier of (1) that partner leaving Accenture or (2) four years after the date of completion of the offering.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Partner Tax Costs</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have informed our partners that if a partner reports for tax purposes the reorganization transactions described in
this prospectus in a manner satisfactory to us, we will provide a legal defense to that partner if his or her reporting position is challenged by the relevant tax authority. In the event such a defense is unsuccessful, and the partner is then
subject to extraordinary financial disadvantage, we will review such circumstances for any individual partner and find an appropriate way to avoid severe financial damage to an individual partner.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Relationship with Andersen Worldwide and Arthur Andersen</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Arbitration Award and Separation</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Until August 7, 2000, we had contractual relationships with Andersen Worldwide and Arthur Andersen under certain
agreements whereby we and our &#147;member firms,&#148; which are now our subsidiaries, on the one hand, and Arthur Andersen and its member firms, on the other hand, were two stand-alone business units linked through various member firm agreements
to Andersen Worldwide, a single coordinating entity. On December 17, 1997, the Accenture member firms requested binding arbitration of claims that Andersen Worldwide and the member firms of Arthur Andersen, among other things, had breached or failed
to perform material obligations owed to the Accenture member firms under the member firm agreements.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 7, 2000, the parties to the arbitration were notified that the tribunal appointed by the International Chamber
of Commerce in its final award, dated July 28, 2000, had ruled that Andersen Worldwide had breached its material obligations under the member firm agreements and that the
Accenture member firms were excused from any further obligations to Andersen Worldwide and Arthur Andersen as of August 7, 2000. Under the terms of the final award, Accenture, and each of the member firms comprising it, was required to cease using
the Andersen name or any derivative thereof, no later than December 31, 2000. On January 1, 2001, we began to conduct business under the name Accenture.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On December 19, 2000, Andersen Worldwide and Arthur Andersen LLP, on behalf of themselves and all other Arthur Andersen
member firms, partners, shareholders and others, and Accenture Partners, S.C. and Accenture LLP, on behalf of themselves and all other Accenture member firms, partners, shareholders and others, executed a binding memorandum of understanding
agreement to settle and resolve all existing and potential disputes among the parties concerning the implementation of the final award and the separation of the Accenture member firms from Andersen Worldwide and Arthur Andersen, including the
discharge and release of all obligations of parties under the terminated member firm agreements between the Accenture member firms and Andersen Worldwide. The memorandum of understanding agreement provided for the parties to enter into a number of
definitive agreements with respect to services, subleases, releases and indemnities and to finalize other arrangements among the parties. It also contained provisions for specified uses by Accenture of its former name. On March 1, 2001, Accenture,
Andersen Worldwide and Arthur Andersen completed implementation of the memorandum of understanding agreement by executing releases and indemnities, finalizing other arrangements among the parties and entering into services agreements under
which:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Arthur Andersen will provide services, including tax services, to Accenture for six years for $60 million per
year.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Arthur Andersen will provide accommodations and related facility use services to Accenture at its training facility in St.
Charles, Illinois, for specified occupancy rates for five years for $60 million per year.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accenture will provide Arthur Andersen with consulting services at no cost to Arthur Andersen for five years up to $22.5
million per year at our published billing rate.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Tax Sharing Agreement</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During our association with Andersen Worldwide and Arthur Andersen, we agreed to allocate specified responsibilities and
obligations relating to the preparation and filing of tax returns, the payment of tax liabilities and the control and contest of administrative or legal proceedings relating to tax matters between our two groups. On March 1, 2001, as part of our
settlement with Andersen Worldwide and Arthur Andersen, Accenture has entered into a tax sharing agreement with Andersen Worldwide and Arthur Andersen which describes how any unresolved tax matters will be addressed following our separation from
those entities. In general, liability for specified additional taxes relating to joint business returns of Accenture and Andersen Worldwide and Arthur Andersen for taxable periods ending on or before the separation will be allocated between us and
Andersen Worldwide and Arthur Andersen as if we were not associated with one another at the time the taxes arose. Liability for all other taxes relating to taxable periods ending on or before the separation will be allocated to the party responsible
for preparing and filing the tax return with respect to those taxes. The contest of audits and administrative or court proceedings relating to these taxes will generally be controlled by the party responsible for filing the tax returns that are the
subject of the audit or proceeding.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx15"></A>
PRINCIPAL SHAREHOLDERS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth information regarding beneficial ownership of Accenture Ltd Class A common shares
immediately after our transition to a corporate structure but prior to the consummation of the offering, and as adjusted to reflect the sale of Class A common shares in the offering, held by:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">each holder who is known to us to be the beneficial owner of more than 5% of any class of our outstanding common
shares;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">each director and named executive officer of Accenture Ltd; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="92%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">all directors and named executive officers of Accenture Ltd as a group.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Immediately prior to and following the offering, our partners will own an aggregate of 212,335,229 Accenture Ltd Class A
common shares and an aggregate of 591,161,473 Accenture Ltd Class X common shares. For purposes of the table below we have assumed no exercise of the underwriters&#146; overallotment option and that our partners&#146; holdings of Accenture SCA Class
I common shares and Accenture Canada Holdings exchangeable shares have been redeemed or exchanged for Accenture Ltd Class A common shares and that our partners&#146; Class X common shares have been redeemed by Accenture Ltd and canceled. See
&#147;Accenture Organizational Structure.&#148;</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. None of our partners is selling common shares in the offering.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of this table, &#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 common shares that such person has the right to acquire within 60 days after the date of this prospectus. For
purposes of computing the percentage of outstanding Accenture Ltd Class A 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
prospectus 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><FONT SIZE="1">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="613" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Name</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Accenture Ltd
<BR>
Class A common
<BR>
shares beneficially owned</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Percent of Accenture Ltd
<BR>
Class A common shares
<BR>
before the offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Percent of
<BR>
Accenture Ltd Class A
<BR>
common shares
<BR>
after the offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Directors and named executive officers:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joe W. Forehand(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,406,889</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;*</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;*</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stephan A. James(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,187,063</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jackson L. Wilson, Jr.(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,187,063</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Arnaud Andr&#233;(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">680,787</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;R. Timothy S. Breene(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">858,649</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Karl-Heinz Fl&#246;ther(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">926,347</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William D. Green(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,087,985</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gregg G. Hartemayer(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,054,058</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David R. Hunter(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">977,613</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jose Luis Manzanares(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">977,431</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Michael G. McGrath(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,143,097</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Douglas G. Scrivner(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">803,421</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mary A. Tolan(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">784,244</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">All directors and named executive officers
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;as a group (13 persons)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13,074,647</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1.6</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1.3</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">(1)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">c/o Accenture, 1661 Page Mill Road, Palo Alto, California 94304. 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, Jackson L. Wilson, Jr., Arnaud Andr&#233;, R. Timothy S. Breene, Karl-Heinz Fl&#246;ther, William D. Green, Gregg G.
Hartemayer, David R. Hunter, Jose Luis Manzanares, Michael G. McGrath, Douglas G. Scrivner and Mary A. Tolan is a party to the voting agreement, 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; for a discussion of the voting agreement.</FONT></DIV>
</TD>
</TR>
</TABLE>



<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;*&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Less than 1% of the outstanding common stock.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx16"></A>
DESCRIPTION OF SHARE CAPITAL</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following summary is a description of the material terms of Accenture Ltd&#146;s share capital. We have filed
Accenture Ltd&#146;s memorandum of continuance and bye-laws as exhibits to the registration statement of which this prospectus is a part.</I></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>General</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The authorized share capital of Accenture Ltd is $517,500 divided into:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20,000,000,000 Class A common shares, par value $0.0000225 per share;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,000,000,000 Class X common shares, par value $0.0000225 per share; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,000,000,000 preferred shares, par value $0.0000225 per share.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Common Shares</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Immediately following the consummation of the offering, assuming no exercise of the underwriters&#146; overallotment
option, Accenture Ltd will have 394,536,610 Class A common shares outstanding and 591,161,473 Class X common shares outstanding.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Voting</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of Accenture Ltd&#146;s Class A common shares and Class X common shares are entitled to one vote per share held
of record on all matters submitted to a vote of shareholders at which they are present in person or by proxy.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Mandatory Redemption</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I></I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd may, at its option, redeem at any time any Class X common share for a redemption price equal to the
par value of the Class X common share. Accenture Ltd has agreed with each partner who holds Class X common shares, however, not to redeem any Class X common share of a holder if such redemption would reduce the number of Class X common shares held
by such holder to a number that is less than the number of Accenture SCA Class I common shares or Accenture Canada Holdings exchangeable shares held by that holder, as the case may be.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Dividends</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I></I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. Class X common shares are not entitled to dividends.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Liquidation Rights</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I></I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. Class X common shares are not entitled to be paid any amount upon a winding-up of Accenture
Ltd.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Election of Directors</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I></I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The election of the directors of Accenture Ltd is determined by a majority of the votes cast at the general
meeting at which the directors are elected. Shareholders of Accenture Ltd do not have cumulative voting rights. Accordingly, the holders of a majority of the voting rights attaching to our common shares

will, as a practical matter, be entitled to control the election of all directors. After this offering, our partners will collectively control approximately 82% of such voting rights and will therefore have the power to control the election of all
of the Accenture Ltd directors.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our board of directors has the power to appoint directors to fill vacancies on the board and, if authorized by
resolution of the shareholders, to appoint additional directors.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We expect that our board of directors will adopt non-binding guidelines providing that our directors will not be allowed
to serve more than three consecutive terms, except for our Chief Executive Officer and up to two additional inside directors designated by our Chief Executive Officer.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Accenture Ltd&#146;s bye-laws, for so long as the shares subject to the voting agreement represent a majority of
Accenture Ltd&#146;s voting power, a director may be removed at the direction of the partners representatives. Once the shares subject to the voting agreement no longer represent a majority of Accenture Ltd&#146;s voting power, a director may be
removed at the request of not less than 75% of the other directors. Any vacancy created by the removal of a director may be filled by the board of directors.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Other Rights</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I></I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Class X common shares will not be entitled to any dividend, liquidation or other rights, except for the voting
rights discussed above.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>No Pre-emptive Rights</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I></I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Holders of common shares of Accenture Ltd have no pre-emptive rights.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Transfer</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Class A common shares are, subject to the restrictions and requirements described in this prospectus,
transferable by their holders. Class X common shares are transferable by their holders only with the consent of Accenture Ltd.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Preferred Shares</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd has created 2,000,000,000 authorized preferred shares, par value $0.0000225 per share, the rights and
preferences of which are currently undesignated. The board of directors of Accenture Ltd has the authority to issue the preferred shares in one or more series and to fix the rights, preferences, privileges and restrictions attaching to those shares,
including dividend rights, conversion rights, voting rights, redemption terms and prices, liquidation preferences and the numbers of shares constituting any series and the designation of any series, without further vote or action by the
shareholders.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any series of preferred shares could, as determined by our board of directors at the time of issuance, rank senior to
our common shares with respect to dividends, voting rights, redemption and liquidation rights. These preferred shares are of the type commonly known as &#147;blank-check&#148; preferred stock.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At present, Accenture Ltd has no plans to issue any preferred shares.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Bermuda Law</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd is an exempted company organized under the Companies Act 1981 of Bermuda. The rights of Accenture
Ltd&#146;s shareholders, including those persons who will become shareholders in connection with this offering, are governed by Bermuda law and our memorandum of continuance and bye-laws. The Companies Act 1981 of Bermuda differs in some material
respects from laws generally applicable to United States corporations and their shareholders. The following is a summary of the material provisions of Bermuda law and Accenture Ltd&#146;s organizational documents.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <I><B>Dividends</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, a company may pay dividends that are declared from time to time by its board of directors
unless there are reasonable grounds for believing that the company is or would, after payment, be unable to pay its liabilities as they become due or that the realizable value of its assets would as a result be less than the aggregate of its
liabilities and issued share capital and share premium accounts.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Voting Rights</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, except as otherwise provided in the Companies Act 1981 of Bermuda or Accenture Ltd&#146;s
bye-laws, questions brought before a general meeting of shareholders are decided by a majority vote of shareholders present in person or by proxy at the meeting. Accenture Ltd&#146;s bye-laws provide that, subject to the provisions of the Companies
Act 1981 of Bermuda, any question proposed for the consideration of the shareholders will be decided by a simple majority of the votes cast (except in the case of certain amendments to the bye-laws of Accenture Ltd, where a higher majority is
required). A description of the voting rights attaching to Accenture Ltd Class A common shares and Class X common shares is set out above.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Rights in Liquidation</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, in the event of a liquidation or winding-up of a company, after satisfaction in full of all
claims and creditors and subject to the preferential rights accorded to any series of preference shares and subject to any specific provisions of the company&#146;s bye-laws, the proceeds of the liquidation or winding-up are distributed pro rata
among the holders of common shares. A description of the specific liquidation rights attaching to Accenture Ltd Class A common shares and Class X common shares is set out above.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Meetings of Shareholders</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, a company is required to convene at least one shareholders&#146; meeting each calendar year.
Bermuda law provides that a special general meeting may be called by the board of directors and must be called upon the request of shareholders holding not less than 10% of the paid-up share capital of the company carrying the right to vote. Bermuda
law also requires that shareholders be given at least five days&#146; advance notice of a general meeting, but the accidental omission to give notice to any person does not invalidate the proceedings at a meeting. Under Accenture Ltd&#146;s
bye-laws, we must give each shareholder at least 30 days&#146; notice of the annual general meeting and at least 10 days&#146; notice of any special general meeting.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, the number of shareholders constituting a quorum at any general meeting of shareholders is determined
by the bye-laws of a company. Accenture Ltd&#146;s bye-laws provide that the presence in person or by proxy of two or more shareholders entitled to attend and vote and holding shares representing more than 50% of the voting power constitutes a
quorum (except in certain exceptional cases where a greater number is required).</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Access to Books and Records and Dissemination of Information</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I>Members of the general public have the right to inspect the public documents of a company available at the office
of the Registrar of Companies in Bermuda. These documents include a company&#146;s certificate of incorporation, its memorandum of association or continuance, including its objects and powers, and any alteration to its memorandum of association or
continuance. The shareholders have the additional right to inspect the bye-laws of the company, minutes of general meetings and the company&#146;s audited financial statements. The register of shareholders of a company is also open to inspection by
shareholders without
charge and by members of the general public on the payment of a fee. A company is required to maintain its share register in Bermuda but may, subject to the provisions of Bermuda law, establish a branch register outside Bermuda. Accenture Ltd
maintains its principal share register in Hamilton, Bermuda. A company is required to keep at its registered office a register of its directors and officers which is open for inspection for not less than two hours each day by members of the public
without charge. Bermuda law does not, however, provide a general right for shareholders to inspect or obtain copies of any other corporate records.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Board Actions</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, the directors of a Bermuda company owe their fiduciary duty principally to the company rather
than the shareholders. Accenture Ltd&#146;s bye-laws provide that certain actions are required to be approved by our board of directors. Actions must be approved by a majority of the votes present and entitled to be cast at a properly convened
meeting of Accenture Ltd&#146;s board of directors.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd&#146;s bye-laws provide that a director of Accenture Ltd may (but is not required to) in taking any action
(including an action that may involve or relate to a change of control or potential change of control of Accenture Ltd) consider, among other things, the effects that the action may have on other interests or persons (including Accenture Ltd&#146;s
shareholders, our partners, retired partners and employees and the communities in which we do business) as long as the director acts honestly and in good faith with a view to the best interests of Accenture Ltd.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Amendment of Memorandum of Continuance and Bye-laws</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Bermuda law provides that the memorandum of association or continuance of a company may be amended by a
resolution passed at a general meeting of shareholders of which due notice has been given. An amendment to the memorandum of association or continuance, other than an amendment that alters or reduces a company&#146;s share capital, also requires the
approval of the Bermuda Minister of Finance, who may grant or withhold approval at his or her discretion. Accenture Ltd&#146;s bye-laws may be amended by its board of directors if the amendment is approved by shareholders by a resolution passed by
the holders of a majority of the votes cast (except in limited instances that require the approval of a resolution in favor of which the holders of not less than 80% of the voting power have voted).</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, the holders of an aggregate of no less than 20% in par value of a company&#146;s issued share capital
or any class of issued share capital have the right to apply to the Bermuda Court for an annulment of any amendment of the memorandum of association or continuance adopted by shareholders at any general meeting, other than an amendment that alters
or reduces a company&#146;s share capital. Where such an application is made, the amendment becomes effective only to the extent that it is confirmed by the Bermuda Court. An application for the annulment of an amendment of the memorandum of
association or continuance must be made within 21 days after the date on which the resolution altering the company&#146;s memorandum is passed and may be made on behalf of the persons entitled to make the application by one or more of their number
as they may appoint in writing for the purpose. No such application may be made by persons voting in favor of the amendment.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I><B>Appraisal Rights and Shareholder Suits</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;Under Bermuda law, in the event of an amalgamation of a Bermuda company with another company, a shareholder who
is not satisfied that fair value has been paid for his or her shares in the Bermuda company may apply to the Bermuda Court to appraise the fair value of his or her shares. Under Bermuda law and Accenture Ltd&#146;s bye-laws, the amalgamation of
Accenture Ltd with another company requires the amalgamation agreement to be approved by Accenture Ltd&#146;s board of directors and by resolution of the shareholders of Accenture Ltd.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Class actions and derivative actions are generally not available to shareholders under Bermuda law. The Bermuda Court,
however, would ordinarily be expected to permit a shareholder to commence an action in the name of a company to remedy a wrong done to the company where the act complained of is alleged to be beyond the corporate power of the company or is illegal
or would result in violation of the company&#146;s memorandum of association or continuance or bye-laws. Further consideration would be given by the Bermuda Court to acts that are alleged to constitute a fraud against the minority shareholders or,
for instance, where an act requires the approval of a greater percentage of the company&#146;s shareholders than that which actually approved it.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When the affairs of a company are being conducted in a manner oppressive or prejudicial to the interests of some part of
the shareholders, one or more shareholders may apply to the Bermuda Court for an order regulating the company&#146;s conduct of affairs in the future or compelling the purchase of the shares of any shareholder, by other shareholders or by the
company.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Transfer Agent and Registrar</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equiserve Trust Company, N.A. will serve as transfer agent and branch registrar for the Class A common shares in the
United States. Reid Management Ltd will serve as transfer agent and principal registrar for the Class A common shares in Bermuda.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx17"></A>
SHARES ELIGIBLE FOR FUTURE SALE</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the offering, there has been no public market for the Class A common shares. Although we intend to apply to
list the Class A common shares on the New York Stock Exchange, we cannot assure you that there will be an active public market for the Class A common shares. 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 in the future. Upon the completion of the offering, assuming no exercise of the
underwriters&#146; overallotment option, Accenture Ltd will have approximately 394,536,610 Class A common shares outstanding, including 67,201,381 Class A common shares underlying fully vested restricted share units. In addition, our partners will
hold Accenture SCA Class I common shares and Accenture Canada Holdings exchangeable shares, which may be redeemed or exchanged for Class A common shares on a one-for-one basis. Of the outstanding number of Class A common shares, 115,000,000 Class A
common shares to be sold in the offering will be freely tradable without restriction or further registration under the Securities Act of 1933. Of the remaining 279,536,610 Class A common shares outstanding:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="1%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">212,335,229 Class A common shares held by our partners will be subject to the transfer restrictions described under
&#147;Certain Relationships and Related Transactions&#151;Voting Agreement&#148; and, unless these restrictions are waived, will be subject to the underwriters&#146; lock-up described under &#147;Underwriting&#148; and will be eligible for resale
pursuant to Rule 144 under the Securities Act after one year as described below.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="1%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">587,302,062 Class A common shares issuable upon exchange of Accenture SCA Class I common shares and 8,160,742 Class A common
shares issuable upon redemption or exchange of Accenture Canada Holdings exchangeable shares held by our partners will be subject to the transfer restrictions described under &#147;Certain Relationships and Related Transactions&#151;Accenture SCA
Transfer Rights Agreement&#148; and &#147;&#151;Voting Agreement&#148; and, unless these restrictions are waived, will be subject to the underwriters&#146; lock-up described under &#147;Underwriting&#148; and will be eligible for resale pursuant to
Rule 144 under the Securities Act one year after redemption or exchange as described below.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="1%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The Class A common shares held by our partners and the Class A common shares that may be received by our partners in exchange
for their Accenture SCA Class I common shares or Accenture Canada Holdings exchangeable shares will be &#147;restricted&#148; securities within the meaning of Rule 144. These restricted securities may not be sold in the absence of registration under
the Securities Act unless an exemption from registration is available, including the exemption contained in Rule 144. We currently expect that we will file a registration statement with the Securities and Exchange Commission in order to register the
reoffer and resale of these shares if they are not transferable to the public in accordance with Rule 144 and to the extent they are not subject to the transfer restrictions described under &#147;Certain Relationships and Related
Transactions&#151;Voting Agreement &#151;Transfer Restrictions&#148; or the Underwriters&#146; lock-up described under &#147;Underwriting.&#148; As a result, these shares will be freely transferable to the public unless the shares are acquired by an
&#147;affiliate&#148; of Accenture Ltd. Any share acquired by an &#147;affiliate&#148; of Accenture Ltd will be transferable to the public in accordance with Rule 144.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="1%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="95%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">73,896,472 Class A common shares underlying restricted share units generally will be deliverable as follows:</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="323" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Number of Shares</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Months
<BR>
After Offering</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;9,642,579</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">17,500,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">11,363,097</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19,885,439</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">36</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;2,385,440</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">48</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;2,385,440</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">60</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;2,385,440</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">72</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;2,385,440</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">84</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;5,963,599</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">96</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Of the 98,995,000 Class A common shares subject to options described under &#147;Management&#151;Employee Awards,&#148;
14,470,000 will become exercisable in five equal annual installments beginning one year after the date of grant and 84,525,000 will become exercisable in four equal annual installments beginning one year after the date of grant.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp; </FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">up to 3,000,000 Class A common shares acquired by some of our former partners in the offering will be subject to the transfer
restrictions described under &#147;Underwriting&#148; and otherwise will be freely tradable without restriction or further registration under the Securities Act.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and its partners have agreed with the Underwriters not to dispose of or hedge any of their common shares
or securities convertible into or exchangeable for Class A common shares during the period from the date of this prospectus continuing through the date 180 days after the date of this prospectus, subject to specified exceptions, except with the
prior written consent of Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To the extent not otherwise freely tradable or able to be sold under an exemption contained in Rule 144, we currently
expect that we will file a registration statement with the Securities and Exchange Commission in order to register the reoffer and resale of the Class A common shares issued pursuant to the restricted share units and options to purchase Class A
common shares described under &#147;Management &#151;Employee Awards.&#148; As a result, any Class A common shares delivered under these awards will, subject to applicable contractual restrictions, be freely transferable to the public unless the
Class A common shares are acquired by an &#147;affiliate&#148; of Accenture Ltd. Any Class A common shares acquired by an &#147;affiliate&#148; of Accenture Ltd will be transferable to the public in accordance with Rule 144.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In general, under Rule 144 as currently in effect, a person (or persons whose shares are aggregated together), including
an affiliate, who has beneficially owned restricted shares for at least one year is entitled to sell, within any three-month period, a number of these shares that does not exceed the greater of:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">one percent of the then outstanding Class A common shares (approximately 3,945,366 shares immediately after the offering);
or</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times">&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the average weekly trading volume in Class A common shares on the New York Stock Exchange during the four calendar weeks
preceding the date on which notice of this sale is filed, provided that requirements concerning availability of public information, manner of sale and notice of sale are satisfied.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, affiliates must comply with the restrictions and requirements of Rule 144, other than the one-year holding
period requirement, in order to sell Class A common shares that are not restricted securities within the meaning of that rule. Under Rule 144(k), a person who is not an affiliate and has not been an affiliate for at least three months prior to the
sale and who has beneficially owned restricted shares for at least two years may resell these shares without compliance with the foregoing requirements.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The ability of our board of directors to grant registration rights to our partners, together with the ability of the
partners representatives under the voting agreement to waive the transfer restrictions thereunder, could, if exercised, permit these partners to sell significant amounts of Class A common shares at any time following the 180-day period after the
offering. See &#147;Risk Factors&#151;Risks That Relate to Your Ownership of Our Class A Common Shares&#151;Our share price may decline due to the large number of shares eligible for future sale.&#148;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx18"></A>
CERTAIN INCOME TAX CONSEQUENCES</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Taxation of Accenture Ltd</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under current Bermuda law, we are not subject to tax in Bermuda on our income or capital gains. Furthermore, we have
obtained from the Minister of Finance of Bermuda, under the Exempted Undertakings Tax Protection Act 1966, an undertaking that, in the event that Bermuda enacts any legislation imposing tax computed on any income or gains, that tax will not be
applicable to us until March 28, 2016. This undertaking does not, however, prevent the imposition of any tax or duty on persons ordinarily resident in Bermuda or any property tax on leasehold interests we may have in Bermuda. We will pay an annual
government fee in Bermuda based on our authorized share capital and share premium. The maximum annual government fee applicable to us is currently 27,825 Bermuda dollars, currently $27,825, and we expect to be subject to the maximum fee
level.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Taxation of Holders</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>Bermuda Tax Considerations</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under current Bermuda law, no income, withholding or other taxes or stamp or other duties are imposed in Bermuda upon
the issue, transfer or sale of our common shares or on any payments in respect of our common shares (except, in certain circumstances, to persons ordinarily resident in Bermuda). See &#147;Taxation of Accenture Ltd&#148; above for a description of
the undertaking on taxes obtained by us from the Minister of Finance of Bermuda.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>United States Federal Income Tax Considerations</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following is a summary of the material United States federal income tax consequences, as of the date of this
document, of the ownership of our Class A common shares by beneficial owners who purchase the Class A shares in connection with their initial issuance, that hold the Class A shares as capital assets and that are United States persons under the
Internal Revenue Code of 1986, as amended. Under the Internal Revenue Code, you are a United States person if you are:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a citizen or resident of the United States;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a corporation or partnership created or organized in or under the laws of the United States or any political subdivision
thereof;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">an estate, the income of which is subject to United States federal income taxation regardless of its source; or</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a trust that is subject to the supervision of a court within the United States and the control of one or more United States
persons or that has a valid election in effect under applicable United States Treasury regulations to be treated as a United States person.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This summary is based upon current laws and regulations and relevant interpretations of these laws and regulations, all
of which are subject to change, possibly with retroactive effect, and is for general purposes only. We cannot assure you that a later change in law will not significantly alter the tax considerations that we describe in this summary. We have not
requested a ruling from the Internal Revenue Service with respect to any of the United States federal income tax consequences of the transaction. As a result, there can be no assurance that the Internal Revenue Service will not disagree with or
challenge any of the conclusions described below.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This summary does not represent a detailed description of the United States federal income tax consequences to you in
light of your particular circumstances and prospective investors should consult their own tax advisors as to the tax consequences of an investment in our Class A common shares, including the application to their particular situations of the tax
considerations discussed below and the



application of state, local, foreign or other federal tax laws. In addition, it does not present a description of the United States federal income tax consequences applicable to you if you are subject to special treatment under the United States
federal income tax laws, including if you are:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a dealer in securities or currencies;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a trader in securities if you elect to use a mark-to-market method of accounting for your securities holdings;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a financial institution;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">an insurance company;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a tax-exempt organization;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a person liable for alternative minimum tax;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a person holding Class A common shares as part of a hedging, integrated or conversion transaction, constructive sale or
straddle;</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a person owning, actually or constructively, 10% or more of our voting stock or 10% or more of the voting stock of any of our
non-United States subsidiaries; or</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="7%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="91%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">a person whose functional currency is not the United States dollar.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a partnership holds our Class A common shares, the tax treatment of a partner will generally depend upon the status
of the partner and the activities of the partnership. If you are a partner of a partnership holding our Class A common shares, you should consult your tax advisor.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You should consult your own tax advisor concerning the particular United States federal income tax consequences to you
of the ownership and disposition of the Class A common shares, as well as the consequences to you arising under the laws of any other taxing jurisdiction.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Taxation of Dividends</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The gross amount of distributions you receive on your Class A common shares will generally be treated as dividend income
to you if the distributions are made from our current and accumulated earnings and profits, calculated according to United States federal income tax principles. Such income will be includible in your gross income as ordinary income on the day you
actually or constructively receive it. You will not be entitled to claim a dividends received deduction, generally allowed to United States corporations in respect of dividends received from other United States corporations, with respect to
distributions you receive from us. To the extent that the amount of any distribution exceeds our current and accumulated earnings and profits for a taxable year, the distribution will first be treated as a tax-free return of capital, causing a
reduction in your adjusted basis in the Class A common shares, thereby increasing the amount of gain, or decreasing the amount of loss, you will recognize on a subsequent disposition of the shares, and the balance in excess of your adjusted basis
will be taxed as capital gain recognized on a sale or exchange.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If, for United States federal income tax purposes, we are classified as a United States-owned foreign corporation,
distributions made to you with respect to your Class A common shares that are taxable as dividends generally will be treated for United States foreign tax credit purposes as:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">foreign source passive income or, in the case of some holders, foreign source financial services income; and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">United States source income,</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> in proportion to our earnings and profits in the year of such distribution allocable to foreign and United States sources, respectively. For this purpose, we will be
treated as a United States-owned foreign corporation so long as stock representing 50% or more of the voting power or value of our shares is owned, directly or indirectly, by United States persons.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Foreign Personal Holding Company</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A foreign corporation will be classified as a foreign personal holding company if:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">at any time during the corporation&#146;s taxable year, five or fewer individuals who are United States citizens or residents
own, directly or indirectly (or by virtue of certain ownership attribution rules), more than 50% of the corporation&#146;s stock by either voting power or value (we refer to this as the &#147;shareholder test&#148;); and</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"></FONT><FONT SIZE="2" COLOR="#000000" FACE="Wingdings">&#159;</FONT><FONT SIZE="2" COLOR="#000000"
FACE="'Times New Roman', Times"></FONT></DIV>
</TD>
<TD WIDTH="94%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">the corporation receives at least 60% of its gross income, or 50% after the initial year of qualification, as adjusted, for
the taxable year from certain passive sources (we refer to this as the &#147;income test&#148;).</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If we or one of our non-United States subsidiaries were classified as a foreign personal holding company, you and some
indirect holders would be required, regardless of your percentage ownership, to include in income as a dividend, your pro rata share of our (or our relevant non-United States subsidiary&#146;s) undistributed foreign personal holding company income
if you were a holder on the last day of our taxable year or, if earlier, the last day on which we satisfied the shareholder test. Foreign personal holding company income is generally equal to taxable income with certain adjustments. In addition, if
we were classified as a foreign personal holding company, shareholders who acquired our stock from decedents would not receive a &#147;stepped-up&#148; basis in that stock. Instead, these shareholders would have a tax basis equal to the lower of the
fair market value of the stock or the decedent&#146;s basis.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because of the application of complex ownership attribution rules, we are likely to meet the shareholder test in a given
year. To the extent we have gross income, we are also likely to satisfy the income test and be treated as a foreign personal holding company. However, even if we are classified as a foreign personal holding company, subject to the discussion of our
non-United States subsidiaries below, we do not anticipate having any material amounts of undistributed foreign personal holding company income because we do not expect to have any material amounts of net taxable income. In the unlikely event we
have net taxable income, we intend to distribute it to you so as to avoid having taxable income imputed to you under these rules.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, because of the application of complex ownership attribution rules, our non-United States subsidiaries are
likely to meet the shareholder test in a given year. It is also possible that one or more of our non-United States subsidiaries will meet the income test in a given year and be treated as a foreign personal holding company. If any of our non-United
States subsidiaries is a foreign personal holding company, then any undistributed foreign personal holding company income of that subsidiary may be deemed paid to us as a dividend, with the result that you could be required to include currently your
ratable share of such deemed dividend as undistributed foreign personal holding company income. In addition, your tax basis in the shares of the foreign personal holding company would be increased by the amount of the income inclusion. However, we
intend to manage the affairs of our non-United States subsidiaries so as to attempt to avoid or minimize having income imputed to you under these rules, to the extent this is consistent with our business goals, although there can be no assurance in
this regard.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Depending on a variety of factors, it is possible that we and/or any of our non-United States subsidiaries that are
foreign personal holding companies may cease to be classified as foreign personal holding companies in the future, although there can be no assurance in this regard.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I></B></I><B><I>Disposition of the Class A Common Shares</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When you sell or otherwise dispose of your Class A common shares you will recognize capital gain or loss in an amount
equal to the difference between the amount you realize for the shares and your adjusted tax basis in them. Subject to any basis adjustments described in &#147;&#151;Foreign Personal Holding Company,&#148; your adjusted tax basis in the Class A
common shares will generally be your cost of obtaining the shares reduced by any previous distributions that are not characterized as dividends. For foreign tax credit limitation purposes, this gain or loss will generally be treated as United States
source. If you are an individual and the Class A common shares being sold or otherwise disposed of have been held by you for more than one year, your gain recognized will be taxed at a maximum tax rate of 20%. Your ability to deduct capital losses
is subject to limitations.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Information Reporting and Backup Withholding</B></I></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In general, unless you are an exempt recipient such as a corporation, information reporting will apply to dividends in
respect of the Class A common shares or the proceeds received on the sale, exchange or redemption of those Class A common shares paid to you within the United States and, in some cases, outside of the United States. Additionally, if you fail to
provide your taxpayer identification number, or fail either to report in full dividend and interest income or to make certain certifications, you will be subject to backup withholding. Any amounts withheld under the backup withholding rules will be
allowed as a refund or a credit against your United States federal income tax liability, provided that you furnish the required information to the United States Internal Revenue Service.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx19"></A>
UNDERWRITING</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and the underwriters for the U.S. offering (the &#147;U.S. underwriters&#148;) named below have entered
into an underwriting agreement with respect to the shares being offered in the United States. With specific conditions, each U.S. underwriter has severally agreed to purchase the number of shares indicated in the following table. Goldman, Sachs
&amp; Co. and Morgan Stanley &amp; Co. Incorporated are the representatives of the U.S. underwriters.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="561" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>U.S. underwriters</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Number of Shares</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Goldman, Sachs &amp; Co.</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Morgan Stanley &amp; Co. Incorporated</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Credit Suisse First Boston Corporation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Deutsche Banc Alex. Brown Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">J.P. Morgan Securities Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Salomon Smith Barney Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Banc of America Securities LLC</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Lehman Brothers Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Merrill Lynch, Pierce, Fenner &amp; Smith</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">UBS Warburg LLC</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the U.S. underwriters sell more shares than the total number set forth in the table above, the U.S. underwriters have
an option to buy up to &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; additional shares from Accenture Ltd to cover such sales. They may exercise that option for 30 days. If any shares are purchased pursuant to this option, the U.S.
underwriters will severally purchase shares in approximately the same proportion as set forth in the table above.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table shows the per share and total underwriting discounts and commissions to be paid to the U.S.
underwriters by Accenture Ltd. Such amounts are shown assuming both no exercise and full exercise of the U.S. underwriters&#146; option to purchase additional shares.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="561" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Paid by Accenture Ltd</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>No Exercise</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Full Exercise</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Per Share</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shares sold by the U.S. underwriters to the public will initially be offered at the initial public offering price set
forth on the cover of this prospectus. Any shares sold by the U.S. underwriters to securities dealers may be sold at a discount of up to $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; per share from the initial public
offering price. Any such securities dealers may resell any shares purchased from the U.S. underwriters to certain other brokers or dealers at a discount of up to $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; per share
from the initial public offering price. If all the shares are not sold at the initial public offering price, the representatives may change the offering price and the other selling terms.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd has entered into an underwriting agreement with the international underwriters (the &#147;International
underwriters,&#148; and, together with the U.S. underwriters, the &#147;Underwriters&#148;) for the sale of &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares outside of the United States in addition to the &nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares offered in the United States. The terms and conditions of both offerings are the same and the sales of shares in both offerings are



conditioned on each other. Goldman Sachs International and Morgan Stanley &amp; Co. International Limited are representatives of the International underwriters for the international offering outside of the United States. Accenture Ltd has granted
the International underwriters a similar option to purchase up to an aggregate of an additional &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A prospectus in electronic format may be made available on the Web sites maintained by one or more of the joint
book-running managers of the offering and may also be made available on Web sites maintained by other Underwriters. The Underwriters may agree to allocate a number of shares to Underwriters for sale to their online brokerage account holders.
Internet distributions will be allocated by the joint book-running managers to Underwriters that may make Internet distributions on the same basis as other allocations.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and its partners have agreed with the Underwriters not to dispose of or hedge any of their common shares
or securities convertible into or exchangeable for Class A common shares during the period from the date of this prospectus continuing through the date 180 days after the date of this prospectus, subject to specified exceptions, except with the
prior written consent of Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated. See &#147;Shares Eligible for Future Sale&#148; for a discussion of certain transfer restrictions.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the offering, there has been no public market for the shares. The initial public offering price will be
negotiated among Accenture Ltd and Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated. Among the factors to be considered in determining the initial public offering price of the shares, in addition to prevailing market conditions,
will be Accenture Ltd&#146;s historical performance, estimates of the business potential and earnings prospects of Accenture Ltd, an assessment of Accenture Ltd&#146;s management and the consideration of the above factors in relation to market
valuation of companies in related businesses.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Class A common shares will be listed on the New York Stock Exchange under the symbol &#145;&#145;ACN.&#148; In order
to meet one of the requirements for listing the Class A common shares on the New York Stock Exchange, the Underwriters have undertaken to sell lots of 100 or more shares to a minimum of 2,000 beneficial holders.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the offering, the Underwriters may purchase and sell Class A common shares in the open market. These
transactions may include short sales, stabilizing transactions and purchases to cover positions created by short sales. Short sales involve the sale by the Underwriters of a greater number of shares than they are required to purchase in the
offering. &#147;Covered&#148; short sales are sales made in an amount not greater than the Underwriters&#146; option to purchase additional shares from Accenture Ltd in the offering. The Underwriters may close out any covered short position by
either exercising their option to purchase additional shares or purchasing shares in the open market. In determining the source of shares to close out the covered short position, the Underwriters will consider, among other things, the price of
shares available for purchase in the open market as compared to the price at which they may purchase shares through the overallotment option. &#147;Naked&#148; short sales are any sales in excess of such option. The Underwriters must close out any
naked short position by purchasing shares in the open market. A naked short position is more likely to be created if the Underwriters are concerned that there may be downward pressure on the price of the Class A common shares in the open market
after pricing that could adversely affect investors who purchase in the offering. Stabilizing transactions consist of various bids for or purchases of Class A common shares made by the Underwriters in the open market prior to the completion of the
offering.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Underwriters may also impose a penalty bid. This occurs when a particular underwriter repays to the Underwriters a
portion of the underwriting discount received by it because the representatives have repurchased shares sold by or for the account of such underwriter in stabilizing or short covering transactions.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Purchases to cover a short position and stabilizing transactions may have the effect of preventing or retarding a
decline in the market price of Accenture Ltd&#146;s Class A common shares, and together with the imposition of the penalty bid, may stabilize, maintain or otherwise affect the market price of the Class A common shares. As a result, the price of the
Class A common shares may be higher than the price that otherwise might exist in the open market. If these activities are commenced, they may be discontinued at any time. These transactions may be effected on New York Stock Exchange, in the
over-the-counter market or otherwise.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Underwriters do not expect sales to discretionary accounts to exceed 5% of the total number of shares
offered.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Underwriters have reserved for sale, at the initial public offering price, approximately 3,000,000 Class A common
shares offered hereby for retired partners designated by Accenture who have expressed an interest in purchasing such Class A common shares in the offering. The number of shares available for sale to the general public will be reduced to the extent
such persons purchase such reserved shares. Any reserved shares not so purchased will be offered by the Underwriters to the general public on the same basis as the other shares offered hereby. We intend to require these retired partners to agree not
to transfer these Class A common shares for a period of six months following the offering.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd estimates that its share of the total expenses of the offering, excluding underwriting discounts and
commissions, will be approximately $18 million.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and Accenture SCA have agreed to indemnify the several Underwriters against specific liabilities,
including liabilities under the Securities Act of 1933.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>[Alternate Page For International Prospectus]</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">  <B>UNDERWRITING</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and the underwriters for the international offering (the &#147;International underwriters&#148;) named
below have entered into an underwriting agreement with respect to the shares being offered outside the United States. With specific conditions, each International underwriter has severally agreed to purchase the number of shares indicated in the
following table. Goldman Sachs International and Morgan Stanley &amp; Co. International Limited are the representatives of the International underwriters.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="501" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>International underwriters</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Number of Shares</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Goldman Sachs International</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Morgan Stanley &amp; Co. International Limited</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Credit Suisse First Boston (Europe) Limited</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Deutsche Banc Alex. Brown Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">J.P. Morgan Securities Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Salomon Smith Barney Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Banc of America Securities Limited</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Lehman Brothers Inc.&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Merrill Lynch International</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">UBS AG, acting through its business group UBS Warburg</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="center"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the International underwriters sell more shares than the total number set forth in the table above, the International
underwriters have an option to buy up to &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; additional shares from Accenture Ltd to cover such sales. They may exercise that option for 30 days. If any shares are purchased
pursuant to this option, the International underwriters will severally purchase shares in approximately the same proportion as set forth in the table above.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table shows the per share and total underwriting discounts and commissions to be paid to the International
underwriters by Accenture Ltd. Such amounts are shown assuming both no exercise and full exercise of the International underwriters&#146; option to purchase additional shares.</FONT></DIV>
<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Paid by Accenture Ltd</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>No Exercise</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Full Exercise</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Per Share</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shares sold by the International underwriters to the public will initially be offered at the initial public offering
price set forth on the cover of this prospectus. Any shares sold by the International underwriters to securities dealers may be sold at a discount of up to $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; per share from the
initial public offering price. Any such securities dealers may resell any shares purchased from the International underwriters to certain other brokers or dealers at a discount of up to $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp; per share from the initial public offering price. If all the shares are not sold at the initial offering price, the representatives may change the offering price and the other selling terms.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd has entered into an underwriting agreement with the underwriters for the U.S. offering (the &#147;U.S.
underwriters,&#148; and, together with the International underwriters, the &#147;Underwriters&#148;)

for the sale of &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares in the United States in addition to the &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares offered outside of the United
States. The terms and conditions of both offerings are the same and the sale of shares in both offerings are conditioned on each other. Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated are representatives of the U.S. underwriters.
Accenture Ltd has granted the U.S. underwriters a similar option to purchase up to an aggregate of an additional &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shares.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A prospectus in electronic format may be made available on the Web sites maintained by one or more of the joint
book-running managers of the offering and may also be made available on Web sites maintained by other Underwriters. The Underwriters may agree to allocate a number of shares to Underwriters for sale to their online brokerage account holders.
Internet distributions will be allocated by the joint book-running managers to Underwriters that may make Internet distributions on the same basis as other allocations.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and its partners have agreed with the Underwriters not to dispose of or hedge any of their common shares
or securities convertible into or exchangeable for Class A common shares during the period from the date of this prospectus continuing through the date 180 days after the date of this prospectus, subject to specified exceptions, except with the
prior written consent of Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated. See &#147;Shares Eligible for Future Sale&#148; for a discussion of certain transfer restrictions.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the offerings, there has been no public market for the shares. The initial public offering price will be
negotiated among Accenture Ltd and Goldman, Sachs &amp; Co. and Morgan Stanley &amp; Co. Incorporated. Among the factors to be considered in determining the initial public offering price of the shares, in addition to prevailing market conditions,
will be Accenture Ltd&#146;s historical performance, estimates of the business potential and earnings prospects of Accenture Ltd, an assessment of Accenture Ltd&#146;s management and the consideration of the above factors in relation to market
valuation of companies in related businesses.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Class A common shares will be listed on the New York Stock Exchange under the symbol &#147;ACN.&#148; In order to
meet one of the requirements for listing the Class A common shares on the New York Stock Exchange, the Underwriters have undertaken to sell lots of 100 or more shares to a minimum of 2,000 beneficial holders.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the offering, the Underwriters may purchase and sell Class A common shares in the open market. These
transactions may include short sales, stabilizing transactions and purchases to cover positions created by short sales. Shorts sales involve the sale by the Underwriters of a greater number of shares than they are required to purchase in the
offering. &#147;Covered&#148; short sales are sales made in an amount not greater than the Underwriters&#146; option to purchase additional shares from Accenture Ltd in the offering. The Underwriters may close out any covered short position by
either exercising their option to purchase additional shares or purchasing shares in the open market. In determining the source of shares to close out the covered short position, the Underwriters will consider, among other things, the price of
shares available for purchase in the open market as compared to the price at which they may purchase shares through the overallotment option. &#147;Naked&#148; short sales are any sales in excess of such option. The Underwriters must close out any
naked short position by purchasing shares in the open market. A naked short position is more likely to be created if the Underwriters are concerned that there may be downward pressure on the price of the Class A common shares in the open market
after pricing that could adversely affect investors who purchase in the offering. Stabilizing transactions consist of various bids for or purchases of Class A common shares made by the Underwriters in the open market prior to the completion of the
offering.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>[Alternate Page For International Prospectus]</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Underwriters may also impose a penalty bid. This occurs when a particular underwriter repays to the Underwriters a
portion of the underwriting discount received by it because the representatives have repurchased shares sold by or for the account of such underwriter in stabilizing or short covering transactions.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Purchases to cover a short position and stabilizing transactions may have the effect of preventing or retarding a
decline in the market price of Accenture Ltd&#146;s Class A common shares, and together with the imposition of the penalty bid, may stabilize, maintain or otherwise affect the market price of the Class A common shares. As a result, the price of the
Class A common shares may be higher than the price that otherwise might exist in the open market. If these activities are commenced, they may be discontinued at any time. These transactions may be effected on the New York Stock Exchange, in the
over-the-counter market or otherwise.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Underwriter has also represented and agreed that (i) it has not offered or sold and, prior to the date six months
after the date of issue of the Class A common shares, will not offer or sell any Class A common shares to persons in the United Kingdom, except to persons whose ordinary activities involve them in acquiring, holding, managing or disposing of
investments (as principal or agent) for the purposes of their businesses or otherwise in circumstances that have not resulted and will not result in an offer to the public in the United Kingdom within the meaning of the Public Offers of Securities
Regulations 1995; (ii) it has complied, and will comply with, all applicable provisions of the Financial Services Act 1986 of Great Britain with respect to anything done by it in relation to the Class A common shares in, from or otherwise involving
the United Kingdom; and (iii) it has only issued or passed on and will only issue or pass on in the United Kingdom any document received by it in connection with the issuance of the Class A common shares to a person who is of a kind described in
Article 11(3) of the Financial Services Act 1986 (Investment Advertisements) (Exemptions) Order 1996 (as amended) of Great Britain or is a person to whom the document may otherwise lawfully be issued or passed on.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Underwriters do not expect sales to discretionary accounts to exceed 5% of the total number of shares
offered.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Underwriters have reserved for sale, at the initial public offering price, approximately 3,000,000 Class A common
shares offered hereby for retired partners designated by Accenture who have expressed an interest in purchasing such Class A common shares in the offering. The number of shares available for sale to the general public will be reduced to the extent
such persons purchase such reserved shares. Any reserved shares not so purchased will be offered by the Underwriters to the general public on the same basis as the other shares offered hereby. We intend to require these retired partners to agree not
to transfer these Class A common shares for a period of six months following the offering.<B></B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd estimates that its share of the total expenses of the offering, excluding underwriting discounts and
commissions, will be approximately $18 million.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd and Accenture SCA have agreed to indemnify the several Underwriters against specific liabilities,
including liabilities under the Securities Act of 1933.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468tx20"></A>
LEGAL MATTERS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Appleby Spurling &amp; Kempe, Bermuda, will pass upon the validity of the issuance of the Class A common shares offered
by this prospectus. Mello Jones &amp; Martin, Bermuda, will pass upon the validity of the issuance of the Class A common shares for the underwriters. Certain legal matters will be passed upon for us by Simpson Thacher &amp; Bartlett as to matters of
United States and New York law. The underwriters are being represented as to United States legal matters by Latham &amp; Watkins.</FONT></DIV>
<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<A NAME="468tx21"></A>
EXPERTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The combined financial statements as of August 31, 1999 and 2000 and for each of the three years in the period ended
August 31, 2000 included in this prospectus have been so included in reliance on the report of PricewaterhouseCoopers LLP, independent accountants, given on authority of said firm as experts in auditing and accounting.</FONT></DIV>
<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<A NAME="468tx22"></A>
WHERE YOU CAN FIND MORE INFORMATION</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have filed with the Securities and Exchange Commission a registration statement on Form S-1 under the Securities Act
about the securities we offer under this prospectus. This prospectus is materially complete, but does not contain all of the information included in the registration statement and the exhibits and schedules to the registration statement. For further
information with respect to us and the Class A common shares, please refer to the registration statement, including its exhibits and schedules, which you may inspect and obtain copies at prescribed rates at the public reference facilities of the
Securities and Exchange Commission at the addresses provided below.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a result of the effectiveness of the registration statement under the Securities Act, we are subject to the
informational reporting requirements of the Securities Exchange Act of 1934, and, under that Act, we file reports, proxy statements and other information with the Securities and Exchange Commission. You may inspect those reports, proxy statements
and other information and the registration statement and its exhibits and schedules, without charge, and you may make copies of them at prescribed rates at the public reference facilities of the Securities and Exchange Commission&#146;s principal
office at 450 Fifth Street, N.W., Washington, D.C. 20549 and at the Securities and Exchange Commission&#146;s regional offices at 500 West Madison Street, Suite 1400, Chicago, Illinois 60661 and 7 World Trade Center, Suite 1300, New York, New York
10048. The public may obtain information on the operation of the Securities and Exchange Commission&#146;s public reference facilities by calling the Securities and Exchange Commission in the United States at 1-800-SEC-0330. The Securities and
Exchange Commission also maintains a Web site at http://www.sec.gov that contains reports, proxy and information statements and other information regarding registrants that file electronically with the Securities and Exchange Commission.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin1"></A>
INDEX TO FINANCIAL STATEMENTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="558" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin1">Combined Balance Sheets as of August 31, 2000 and February 28, 2001 </A>
(unaudited)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-2</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin2">Combined Income Statements Before Partner Distributions for the six months ended</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468fin2">February 29, 2000 and February 28, 2001 </A>
(unaudited)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-3</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin3">Combined Statement of Partners&#146; Capital and Comprehensive Income (Loss) for the six months</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468fin3">ended February 28, 2001</A>
(unaudited)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-4</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin4">Combined Statements of Cash Flows for the six months ended February 29, 2000 and</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468fin4">February 28, 2001</A>
(unaudited)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-5</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin5">Notes to Combined Financial Statements</A>
(unaudited)</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-6</FONT></TD>
</TR>
<TR>
<TD COLSPAN=3 VALIGN="bottom" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin6">Report of Independent Accountants</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-10</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin7">Combined Balance Sheets as of August 31, 1999 and 2000</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-11</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin8">Combined Income Statements Before Partner Distributions for the years ended August 31, 1998,</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468fin8">1999 and 2000</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-12</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin9">Combined Statements of Partners&#146; Capital and Comprehensive Income for the years ended</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468fin9">August 31, 1998, 1999 and 2000</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-13</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin10">Combined Statements of Cash Flows for the years ended August 31, 1998, 1999 and 2000</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-14</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">
<A HREF="#468fin11">Notes to Combined Financial Statements</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">F-15</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin1"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED BALANCE SHEETS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31, 2000 and February 28, 2001</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="613" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ASSETS</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CURRENT ASSETS:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,270,516</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,342,406</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Short-term investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">395,620</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20,081</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Receivables from clients</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,450,555</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,629,284</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unbilled services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">682,935</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">799,447</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28,122</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28,122</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">171,537</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">261,072</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current
assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,999,285</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4,080,412</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">NON-CURRENT ASSETS:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">81,220</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">81,220</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">509,665</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">405,578</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">705,508</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">758,547</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">155,619</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">148,536</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,452,012</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,393,881</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>TOTAL
ASSETS</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,451,297</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,474,293</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>LIABILITIES AND PARTNERS&#146; CAPITAL</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CURRENT LIABILITIES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;164,765</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;213,307</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current portion of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,921</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,921</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">169,648</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">185,888</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due to related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">339,877</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">299,641</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred revenue</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">948,390</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">998,107</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued payroll and related benefits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">700,843</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">928,741</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">332,821</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">305,286</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other accrued liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">297,714</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">259,044</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current
liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,983,979</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,219,935</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">NON-CURRENT LIABILITIES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">98,865</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">97,481</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other non-current liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">208,606</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
non-current liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">98,865</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">306,087</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">COMMITMENTS AND CONTINGENCIES</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">PARTNERS&#146; CAPITAL:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paid-in capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">403,483</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">523,785</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undistributed earnings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,347,905</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,480,514</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accumulated other comprehensive income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">617,065</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(56,028</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
partners&#146; capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,368,453</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,948,271</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>TOTAL
LIABILITIES AND PARTNERS&#146; CAPITAL</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,451,297</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,474,293</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin2"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED INCOME STATEMENTS BEFORE PARTNER DISTRIBUTIONS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the Six Months Ended February 29, 2000 and February 28, 2001</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six Months Ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">REVENUES</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,684,564</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,712,996</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">OPERATING EXPENSES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,659,891</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,995,531</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">421,528</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">463,899</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">639,622</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">701,959</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reorganization and rebranding costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">189,506</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
operating expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,721,041</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4,350,895</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">OPERATING INCOME*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">963,523</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,362,101</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">267,976</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">189,159</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">27,604</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">42,395</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(12,379</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(10,110</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19,518</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23,513</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(7,206</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(41,661</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">INCOME BEFORE TAXES*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,259,036</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,565,397</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">113,605</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">135,391</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">INCOME BEFORE ACCOUNTING CHANGE</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,145,431</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,430,006</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Cumulative effect of accounting change</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">187,974</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">PARTNERSHIP INCOME BEFORE PARTNER DISTRIBUTIONS*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,145,431</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,617,980</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin3"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED STATEMENT OF PARTNERS&#146; CAPITAL</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>AND COMPREHENSIVE INCOME (LOSS)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the Six Months Ended February 28, 2001</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="612" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Paid-in
<BR>
Capital</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Undistributed
<BR>
Earnings</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Accumulated
<BR>
Other
<BR>
Comprehensive
<BR>
Income (Loss)</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Balance at August 31, 2000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$403,483</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,347,905</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$617,065</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,368,453</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership income before partner
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,617,980</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,617,980</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unrealized
losses on marketable
<BR>
&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;securities, net of reclassification
<BR>
&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;adjustment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(660,281</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(660,281</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign
currency translation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(12,812</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(12,812</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(673,093</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">944,887</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Capital paid in by partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">131,309</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">131,309</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayment of paid-in capital to partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(11,007</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(11,007</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution of partners&#146; income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,228,687</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,228,687</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution to AW-SC</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(256,684</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(256,684</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Balance at February 28, 2001</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$523,785</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,480,514</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(56,028</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,948,271</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin4"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED STATEMENTS OF CASH FLOWS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the Six Months Ended February 29, 2000 and February 28, 2001</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 29,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CASH FLOWS FROM OPERATING ACTIVITIES:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership income before partner distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,145,431</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,617,980</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Adjustments to reconcile partnership income for the six months to net cash
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provided by operating activities &#151;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Depreciation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">117,249</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">119,975</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amortization</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">65,667</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gain on investments, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(267,976</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(189,159</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7,206</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">41,661</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;eUnit charge</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">89,044</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Losses on disposal of property and equipment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8,210</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7,337</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other items, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(11,315</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(44,216</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cumulative effect of accounting change</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(187,974</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Change in assets and liabilities &#151;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) in receivables from clients</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(35,074</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(178,729</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) in unbilled services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(135,176</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(116,512</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) decrease in due from related
parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20,640</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,420</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) decrease in other current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">42,161</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">16,798</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) decrease in other non-current
assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,222</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,268</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in accounts payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(9,177</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">16,240</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in deferred revenue</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(10,849</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">49,717</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase in accrued payroll and related
benefits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">112,181</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">196,947</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Decrease) in taxes payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,352</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(27,535</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in other accrued
liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">27,649</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(73,657</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
adjustments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(133,401</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(225,084</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash provided by
operating activities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,012,030</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,392,896</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CASH FLOWS FROM INVESTING ACTIVITIES:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proceeds from sales of investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">268,893</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">356,588</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Purchases of investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(36,291</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(145,204</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment additions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(148,957</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(180,351</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash provided by
investing activities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">83,645</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31,033</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CASH FLOWS FROM FINANCING ACTIVITIES:</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Capital paid in by partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21,539</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">131,309</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Repayment of paid-in capital to<B> </B>partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(14,775</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(11,007</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Distribution of partners&#146; income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,043,999</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,228,687</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payment to AW-SC</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(278,000</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payment to escrow</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(229,776</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Repayments of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,384</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proceeds from issuance of short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">241,696</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">261,781</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Repayments of short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(134,729</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(213,239</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash used in financing
activities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,160,044</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,339,227</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effect of exchange rate changes on cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(28,363</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(12,812</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(92,732</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">71,890</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CASH AND CASH EQUIVALENTS, </B>beginning of period</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,110,592</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,270,516</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CASH AND CASH EQUIVALENTS, </B>end of period</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,017,860</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,342,406</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin5"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<A NAME="468"></A>
NOTES TO COMBINED FINANCIAL STATEMENTS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>1</B><B>.&nbsp;&nbsp;&nbsp;&nbsp;BASIS OF PRESENTATION</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The accompanying unaudited combined financial statements have been prepared by Accenture pursuant to the rules and
regulations of the Securities and Exchange Commission regarding interim financial reporting. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements
and should be read in conjunction with Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations and the audited financial statements and related notes thereto included in this Form S-1. The accompanying unaudited
combined financial statements reflect all adjustments, as well as the accounting change to adopt Statement of Financial Accounting Standards No. 133<I>, </I>&#147;Accounting for Derivative Instruments and Hedging Activities&#148;, (&#147;SFAS
133&#148;) which are, in the opinion of management, necessary for a fair presentation of results for the interim periods presented. Preparing financial statements requires management to make estimates and assumptions that affect the amounts that are
reported in the combined 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. The results of operations for the six-month period ended February 28, 2001 are not necessarily indicative of the results to be expected for any future period or the full fiscal year.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;ACCOUNTING CHANGE</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 Combined Balance Sheet
at fair value. If the derivative is 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 Partnership Income Before Partner Distributions. 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 Combined Income Statement Before Partner
Distributions when the hedged item affects earnings. Ineffective portions of changes in the fair value of cash flow hedges are recognized in Partnership Income Before Partner Distributions. The adoption of SFAS 133 resulted in an increase to
Partnership Income Before Partner Distributions of $187,974. For the six months ended February 28, 2001, Gain on investment, net includes $126,820 of unrealized investment losses recognized in accordance with SFAS 133.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a strategic investment, Accenture acquires warrants to purchase securities of other companies. Warrants that can be
net share settled are deemed derivative financial instruments and are not designated as hedging instruments. Accenture uses derivative instruments to manage exposures to foreign currency, securities price and interest rate risks. Accenture&#146;s
objectives for holding derivatives are to minimize the risks using the most effective methods to eliminate or reduce the impacts of these exposures. During the six months ended February 28, 2001, Accenture has not designated any of its derivatives
as hedges under the definition of SFAS 133.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>3.&nbsp;&nbsp;&nbsp;&nbsp;COMPREHENSIVE INCOME (LOSS)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The components of Accumulated other comprehensive income (loss) at August 31, 2000 and February 28, 2001
are:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31,
<BR>
2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>February 28,
<BR>
2001</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Foreign currency translation adjustments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(75,101</FONT></TD>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(87,913</FONT></TD>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Unrealized gains on securities:</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unrealized holding gains</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;1,287,344</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">557,167</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Less: reclassification adjustment for gains realized in Partnership Income Before</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partner Distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(595,178</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(525,282</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net unrealized gains</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">692,166</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31,885</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accumulated other comprehensive income (loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;617,065</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(56,028</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;INVESTMENTS</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the six months ended February 28, 2001, Accenture recorded other than temporary impairment writedowns of $41,068,
of which $10,282 was reclassified from Other comprehensive income to Gain on investments, net and $30,786 was directly expensed to Gain on investments, net.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>5.&nbsp;&nbsp;&nbsp;&nbsp;PARTNERS&#146; CAPITAL</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 financial statements for the six months ended February 28, 2001, do not
reflect compensation expense for these 1,286 additional partners, as compared to the six months ended February 29, 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>6.&nbsp;&nbsp;&nbsp;&nbsp;eUNIT BONUS PLAN</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective September 1, 2000, Accenture implemented a deferred bonus plan (the &#147;eUnit Bonus Plan&#148;) for
employees based on tenure and performance. The plan provides for a loyalty award, which vests immediately, and a performance award, which vests over a period of three years. On September 1, 2000, Accenture granted eUnits in two pools. In the first
pool, vesting of the performance awards is accelerated, such that 40% vest immediately, 35% will vest on September 1, 2001 and 25% will vest on September 1, 2002. The performance awards under the second pool will vest 25% twelve months after the
award date, 35% twenty-four months after the award date and 40% thirty-six months after the award date.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;eUnits are granted with an initial value of $1 each. Amounts are charged or credited to each participant&#146;s account
based on changes in the value of specified public and private equity investments of Accenture in technology and software companies. Amounts will be paid to eUnit holders at the end of each fiscal year for the portion of their eUnits that have
vested, to the extent that the underlying investments have been liquidated, subject to the terms of the eUnit Bonus Plan. Fluctuations in the value of the investments with respect to each particular pool will result in corresponding changes to the
ultimate liability payable to employees. eUnit holders have no direct or indirect ownership interest in the underlying investments which were recorded in Investments on the combined balance sheet.</FONT></DIV>

<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the six months ended February 28, 2001, 179 million eUnits were granted, of which 59 million eUnits had vested
at February 28, 2001. At February 28, 2001, the estimated value of the vested eUnits is $89,044, which was also recognized as compensation expense during the six months ended February 28, 2001. The current portion of the eUnit liability is $30,951
and is recorded in Accrued payroll and related benefits; the non-current portion of the eUnit liability is $58,093 and is recorded in Other non-current liabilities.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;MEMORANDUM OF UNDERSTANDING</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On December 19, 2000, Andersen Worldwide Soci&#233;t&#233; Coop&#233;rative (&#147;AW-SC&#148;), Arthur Andersen LLP and
the other Arthur Andersen Member Firms (hereinafter &#147;AA&#148;), Accenture Partners Soci&#233;t&#233; Coop&#233;rative (&#147;APSC&#148;), Accenture LLP (formerly Andersen Consulting LLP) and the 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 settle and resolve all existing and potential disputes among the various parties concerning
(i) the implementation of the award of the arbitrator in the ICC arbitration described in Note 10 of the Accenture Combined Financial Statements for the year ended August 31, 2000 and (ii) the separation of the Accenture Member Firms from AW-SC and
AA. The MOU provided for the release of $512,324 previously placed in escrow, plus accumulated interest and for payments of $556,000, including settlement of all interfirm payables and the reciprocal guarantee for 2000 of $313,832 referred to in
Note 9 of the Accenture Combined Financial Statements for the year ended August 31, 2000. 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 as of January 1, 2001.</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a result, Accenture recorded intangible assets totaling $157,000 which are being amortized over periods ranging from
three to six months, a reduction of undistributed earnings of $256,684 and the creation of an accrual of $185,500 relating to the difference between the contractual payments and market prices for the Andersen services and training facility use and
for the value, at market rates, of the Accenture services to be provided to Andersen at no cost, referred to above. The intangible assets relate to the forebearance by Andersen Worldwide 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. During the six months ended February 28, 2001, Reorganization and rebranding costs include $65,667 of amortization for these intangible assets.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;CHANGE OF NAME</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the terms of the Final Award, Accenture (and each of the entities comprising it) was required to cease using the
Andersen name or any derivative thereof, no later than December 31, 2000. On January 1, 2001, Accenture began to conduct business under the name &#147;Accenture&#148;, a coined word that connotes putting an accent or emphasis on the future, just as
the firm focuses on helping its clients create their future.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>9.&nbsp;&nbsp;&nbsp;&nbsp;SEGMENT REPORTING</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(Unaudited)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture&#146;s chief operating decision maker is the Managing Partner and 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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Reportable Segments</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="610" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended
<BR>
February 29, 2000</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B></B><B>Comm. &amp;
<BR>
High Tech</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Other (1)</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,308,941</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,232,437</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$387,791</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;904,660</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$822,387</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$28,348</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,684,564</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Operating income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">282,855</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">295,176</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">34,353</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">183,533</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">115,192</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">52,414</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">963,523</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
<TR>
<TD COLSPAN=15 VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="3" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Six months ended
<BR>
February 28, 2001</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B></B><B>Comm. &amp;
<BR>
High Tech</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Other (1)</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,666,796</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,464,702</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$450,897</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,128,864</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$953,843</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$47,894</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,712,996</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Operating income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">394,141</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">429,277</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">40,116</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">256,899</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">193,215</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">48,453</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,362,101</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other includes Accenture&#146;s consolidated affiliate companies and operations which are not related to a global market
unit. Also included is an interest credit of $40,366 and $56,386 for the six months ended February 29, 2000 and February 28, 2001, respectively, to offset interest expense charged directly to the operating segments in arriving at Operating
income.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin6"></A>
REPORT OF INDEPENDENT ACCOUNTANTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">To the Board of Partners and Partners of Accenture:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In our opinion, the accompanying combined balance sheets and the related combined income statements before partner
distributions, statements of partners&#146; capital and comprehensive income and statements of cash flows present fairly, in all material respects, the financial position of Accenture (formerly Andersen Consulting) at August 31, 1999 and 2000, and
the results of its operations and its cash flows for each of the three years in the period ended August 31, 2000 in conformity with accounting principles generally accepted in the United States of America. These financial statements are the
responsibility of Accenture&#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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">PricewaterhouseCoopers LLP</FONT></DIV>
<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">January 31, 2001</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chicago, Illinois</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin7"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED BALANCE SHEETS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>August 31, 1999 and 2000</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="613" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ASSETS</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CURRENT ASSETS:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,110,592</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,270,516</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Short-term investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">126,390</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">395,620</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Receivables from clients</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,238,688</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,450,555</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unbilled services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">497,978</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">682,935</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">49,536</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28,122</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">169,715</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">171,537</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current
assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,192,899</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,999,285</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">NON-CURRENT ASSETS:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Escrow deposits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">293,648</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">109,342</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">81,220</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">176,344</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">509,665</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">658,717</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">705,508</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">184,087</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">155,619</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,422,138</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,452,012</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>TOTAL
ASSETS</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,615,037</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,451,297</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>LIABILITIES AND PARTNERS&#146; CAPITAL</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CURRENT LIABILITIES:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;127,022</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;164,765</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current portion of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,727</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,921</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">219,554</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">169,648</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due to related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">339,877</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred revenue</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">821,782</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">948,390</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued payroll and related benefits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">700,504</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">700,843</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">236,914</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">332,821</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other accrued liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">143,999</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">297,714</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current
liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,279,502</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,983,979</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">LONG-TERM DEBT</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">127,402</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">98,865</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">COMMITMENTS AND CONTINGENCIES</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">PARTNERS&#146; CAPITAL:</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paid-in capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">351,505</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">403,483</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undistributed earnings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,603,486</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,347,905</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accumulated other comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">253,142</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">617,065</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
partners&#146; capital</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,208,133</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,368,453</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>TOTAL
LIABILITIES AND PARTNERS&#146; CAPITAL</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,615,037</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,451,297</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin8"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED INCOME STATEMENTS BEFORE PARTNER DISTRIBUTIONS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the Years Ended August 31, 1998, 1999 and 2000</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="612" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">REVENUES</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$8,214,767</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$9,549,856</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$9,752,085</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">OPERATING EXPENSES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of services*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4,700,197</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,456,559</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,486,292</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">696,000</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">790,246</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">883,276</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative costs*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,035,450</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,271,357</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,296,398</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
operating expenses*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6,431,647</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7,518,162</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7,665,966</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">OPERATING INCOME*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,783,120</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,031,694</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,086,119</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">92,542</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">573,220</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">60,039</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">67,244</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(16,844</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(27,200</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(24,071</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other income (expense)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,633</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,309</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">51,042</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,400</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(6,472</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(46,853</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">INCOME BEFORE TAXES*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,759,243</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,145,294</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,706,701</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Provision for taxes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">73,924</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">122,640</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">242,807</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">PARTNERSHIP INCOME BEFORE PARTNER
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DISTRIBUTIONS*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,685,319</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,022,654</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,463,894</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Excludes payments for partner distributions.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin9"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED STATEMENTS OF PARTNERS&#146; CAPITAL AND COMPREHENSIVE INCOME</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the Years Ended August 31, 1998, 1999 and 2000</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="612" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Paid-in
<BR>
Capital</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Undistributed
<BR>
Earnings</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Accumulated
<BR>
Other
<BR>
Comprehensive
<BR>
Income</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Balance at August 31, 1997</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$220,200</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;570,127</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(29,617</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;760,710</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership income before partner
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,685,319</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,685,319</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unrealized gains on
marketable securities,
<BR>
&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;net of reclassification adjustment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">98,275</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">98,275</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign currency
translation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,551</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,551</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">116,826</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,802,145</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Capital paid in by partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">65,158</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">65,158</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayment of paid-in capital to partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(9,333</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(9,333</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution of partners&#146; income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,112,069</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,112,069</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Balance at August 31, 1998</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">276,025</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,143,377</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">87,209</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,506,611</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership income before partner
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,022,654</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,022,654</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unrealized gains on
marketable securities,
<BR>
&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;net of reclassification adjustment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">185,881</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">185,881</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign currency
translation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(19,948</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(19,948</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">165,933</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,188,587</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Capital paid in by partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">93,211</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">93,211</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayment of paid-in capital to partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(17,731</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(17,731</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution of partners&#146; income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,562,545</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,562,545</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Balance at August 31, 1999</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">351,505</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,603,486</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">253,142</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,208,133</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership income before partner
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,463,894</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,463,894</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unrealized gains on
marketable securities,
<BR>
&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;net of reclassification adjustment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">408,998</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">408,998</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign currency
translation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(45,075</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(45,075</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">363,923</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,827,817</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Capital paid in by partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">99,895</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">99,895</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayment of paid-in capital to partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(47,917</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(47,917</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution of partners&#146; income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,893,319</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,893,319</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution to AW-SC</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(826,156</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(826,156</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Balance at August 31, 2000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$403,483</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,347,905</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$617,065</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,368,453</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin10"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>COMBINED STATEMENTS OF CASH FLOWS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>For the Years Ended August 31, 1998, 1999 and 2000</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="613" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CASH FLOWS FROM OPERATING ACTIVITIES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Partnership income before partner distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,685,319</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,022,654</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$2,463,894</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjustments to reconcile partnership income for the year to net
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;cash provided by operating activities&#151;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Depreciation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">172,698</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">217,032</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">237,078</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gain on investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(92,542</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(573,220</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Equity in losses of affiliates</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,400</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6,472</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">46,853</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Loss on disposal of property and equipment</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31,557</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other items, net</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(2,661</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(4,473</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(30,749</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Change in assets and liabilities&#151;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) in receivables from clients</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(230,136</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(60,913</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(211,867</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) in unbilled services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(90,061</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(108,898</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(184,957</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) decrease in due from related parties</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(115,556</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(38,718</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">47,459</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) decrease in other current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(35,377</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">32,744</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,822</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Increase) decrease in other non-current assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(25,443</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(23,736</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">28,468</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in accounts payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">85,934</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23,412</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(49,906</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase in deferred revenue</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">304,268</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19,997</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">67,415</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase in accrued payroll and related benefits</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">133,746</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">124,783</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">339</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in taxes payable</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(6,083</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">21,019</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">95,907</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase in other accrued liabilities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25,943</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">55,514</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">164,815</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
adjustments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">218,672</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">171,693</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(332,630</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash provided by
operating activities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,903,991</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,194,347</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,131,264</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CASH FLOWS FROM INVESTING ACTIVITIES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Proceeds from sales of investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">93,496</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">575,806</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Purchases of investments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,824</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(18,446</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(153,050</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Property and equipment additions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(271,387</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(305,156</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(315,426</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash (used in)
provided by investing activities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(273,211</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(230,106</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">107,330</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CASH FLOWS FROM FINANCING ACTIVITIES:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Capital paid in by partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">65,158</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">93,211</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">99,895</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayment of paid-in capital to partners</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(9,333</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(17,731</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(47,917</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Distribution of partners&#146; income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,112,069</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,562,545</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,893,319</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Payments to escrow</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(195,000</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(87,548</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(229,776</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Proceeds from issuance of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,384</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayments of long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,421</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,427</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,605</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Proceeds from issuance of short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">61,824</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">93,872</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">283,747</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Repayments of short-term bank borrowings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(47,582</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(87,907</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(246,004</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net cash used in financing
activities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,238,423</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(1,570,075</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(2,033,595</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Effect of exchange rate changes on cash and cash equivalents</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,551</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(19,948</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(45,075</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">NET INCREASE IN CASH AND CASH EQUIVALENTS</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">410,908</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">374,218</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">159,924</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CASH AND CASH EQUIVALENTS, beginning of year</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">325,466</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">736,374</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,110,592</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">CASH AND CASH EQUIVALENTS, end of year</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;736,374</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,110,592</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,270,516</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">SUPPLEMENTAL CASH FLOW INFORMATION</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Cash paid during the year for:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16,434</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26,757</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23,727</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">88,426</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">97,853</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">144,410</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">The accompanying notes are an integral part of these financial statements.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>
<A NAME="468fin11"></A>
ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>1.&nbsp;&nbsp;&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Description of Business</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Worldwide Organization (&#147;Accenture&#148;) is the world&#146;s leading provider of management and
technology consulting services and solutions. Accenture has more than 70,000 employees in 110 offices in 46 countries who deliver a wide range of consulting, technology and outsourcing services to our clients. Accenture operates globally with one
common brand and business model designed to allow it to serve clients on a consistent basis around the world. The principal markets for Accenture are North America, Western Europe, Japan and Australia.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Principles of Combination</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture includes Accenture Partners Soci&#233;t&#233; Coop&#233;rative (Geneva, Switzerland&#151;the administrative
coordinating entity, &#147;APSC&#148;) and a number of entities, many of which operate as partnerships, that have 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.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture was formally established as a separate stand-alone business unit in a September 1989 restructuring of the
Andersen Worldwide Organization (&#147;AWO&#148;) and operated under separate management from September 1989 until August 7, 2000. During that period, the Accenture Member Firms and the entities controlled by them were parties to MFIAs with Andersen
Worldwide Soci&#233;t&#233; Coop&#233;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 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 10. Each 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The accompanying financial statements include the combined accounts of Accenture, as described above because the Member
Firms and their controlled entities operate under a common management, through APSC, and previously the business unit management of AW-SC, and the operation of the MFIAs. 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 interfirm transactions and profits have been eliminated.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Revenue Recognition</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 partners, 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, 2000 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. Reimbursable costs, such as travel and other third party costs, incurred in connection with providing consulting services, are not included in Revenues. </FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenue under non-refundable fixed-price contracts for software licenses is recognized after the software has been
delivered and all significant uncertainties regarding customer acceptance have expired. The portion of the fixed-fee revenue related to maintenance is deferred and recognized ratably over the contract period. Software license and maintenance
revenues were insignificant in each of the three years in the period ended August 31, 2000.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Operating Expenses</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subcontractor costs are included in Cost of services when they are incurred. Training costs were $565,754, $644,760 and
$553,698 in 1998, 1999 and 2000, respectively. Research and development and advertising costs are expensed as incurred. Research and development costs were $211,243 in 1998, $255,905 in 1999 and $251,764 in 2000. Advertising costs were $37,200 in
1998, $46,500 in 1999 and $69,000 in 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Translation of Non-U.S. Currency Amounts</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. Translation adjustments are accumulated in a separate
component of Partners&#146; Capital.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 ($15,350) in 1998, ($9,642) in 1999 and $27,567 in 2000, which are included in Other income (expense).</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Provision for Taxes</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture operates in partnership form in many countries; therefore, it is not generally subject to income taxes in
those countries. Taxes related to income earned by the partnerships are the responsibility of the individual partners. In other countries, Accenture operates in the form of a corporation and in these circumstances is subject to income taxes. Where
applicable, Accenture accounts for income taxes under the asset and liability method. Deferred income tax expense and the related deferred tax assets and liabilities are not material.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Partnership Income Before Partner Distributions</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership Income Before Partner Distributions is determined in accordance with generally accepted accounting
principles, but 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.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>&nbsp;&nbsp;&nbsp;&nbsp;Cash and Cash Equivalents</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 $416,379 and $486,661 at August 31, 1999 and 2000, respectively. As a result of certain Member Firms&#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>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain amounts included in the August 31, 1999 Combined Balance Sheet have been placed in escrow and are reflected as
Escrow deposits. These amounts, including interest earned, could only be distributed in accordance with the Final Award of the Tribunal (see Note 10).</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Concentrations of Credit Risk</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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, 1998,
1999 and 2000, the allowance for uncollectible accounts and bad debt expense are immaterial.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investments in which Accenture has the ability to exercise significant influence are accounted for under the equity
method. Investments in public equity securities in which Accenture does not have the ability to exercise significant influence are recorded at fair value. Investments in private equity securities in which Accenture does not have the ability to
exercise significant influence are recorded at cost. 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. The cost of securities sold is determined on an average cost basis.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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). Those
warrants issued by publicly-traded entities, in which the warrants themselves have a market, are classified as available-for-sale and the unrealized gains and losses are included in Accumulated other comprehensive income.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. For the three years ended August 31, 2000, other than temporary investment, write-downs were insignificant.</FONT></DIV>

<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>&nbsp;&nbsp;&nbsp;&nbsp;Foreign Exchange Instruments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture is a party to financial instruments with off-balance-sheet risk. These financial instruments are used in the
normal course of business to manage exposure to fluctuations in foreign exchange rates. These instruments involve, to varying degrees, market risk, as the instruments are subject to rate and price fluctuations and elements of credit risk in the
event a counterparty should default. Credit risk is managed through the careful selection of financially sound counterparties. Since these instruments are used to hedge underlying business exposures, their market risk is offset by opposite movements
in the underlying exposure. The currencies included in these hedging arrangements are: the Australian dollar, Canadian dollar, euro currencies, Japanese yen, Norwegian krone, Swedish krona, Swiss franc and British pound. These instruments are marked
to the spot rate at the balance sheet date and the resulting gains or losses are recognized currently in Other income (expense).</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;These instruments are generally short-term in nature, with maturities of less than one year. Had the instruments matured
on August 31, 1999 or 2000, Accenture&#146;s cash requirements to settle its portion of those instruments would have been immaterial. Costs associated with entering into these instruments are amortized over their lives.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Software Development Costs</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Software development costs for computer software sold, leased or otherwise marketed as a separate product are
capitalized and amortized over their estimated useful lives. Such costs were insignificant at August 31, 1999 and 2000.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Property and Equipment</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="540" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Buildings</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20 to 25 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Leasehold improvements</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Term of lease, 15
<BR>
years maximum</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Computers, related equipment and software</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3 to 5 years</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Furniture and fixtures</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7 to 10 years</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Long-Lived Assets</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B><I>&nbsp;&nbsp;&nbsp;&nbsp;Comprehensive Income</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Comprehensive income includes all changes in Partners&#146; Capital during a period except capital contributions from
and distributions to the partners. The components of Accumulated other comprehensive income at August 31 are:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="560" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Foreign currency translation adjustments</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(30,026</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(75,101</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Unrealized gains on securities:</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unrealized holding gains</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">380,183</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;1,287,344</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Less: reclassification adjustment for gains realized in
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partnership Income Before Partner Distributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(97,015</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(595,178</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net unrealized gains</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">283,168</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">692,166</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accumulated other comprehensive income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$253,142</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;617,065</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Use of Estimates</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 combined 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Recent Accounting Pronouncements</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Statement of Position 98-1, &#147;Accounting for the Costs of Computer Software Developed or Obtained for Internal
Use&#148; (&#147;SOP 98-1&#148;) was adopted as of September 1, 1999. This statement addresses how to distinguish internal-use software from software to be sold, which costs are to be capitalized, when capitalization begins and ends and guidelines
for amortization and evaluating impairments. Under SOP 98-1 general and administrative costs are not capitalized. Adoption of this statement did not have a material effect on Accenture&#146;s results of operations or financial position.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In June 1998, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 133,
&#147;Accounting for Derivative Instruments and Hedging Activities&#148; (&#147;SFAS 133&#148;). SFAS 133, which as amended, establishes accounting and reporting standards for derivative instruments and hedging activities. It requires an entity to
recognize all derivatives as either assets or liabilities on the balance sheet and measure those instruments at fair value. Accenture will adopt SFAS 133 in the first quarter of 2001. Management expects the initial adoption of SFAS 133 to result in
cumulative income of $187,974 on September 1, 2000 and investment losses of $51,322 during the first quarter of 2001.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In December 1999, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 101 (&#147;SAB 101&#148;),
which summarizes the views of the Commission staff in applying generally accepted accounting principles to revenue recognition in financial statements. Accenture&#146;s revenue recognition principles are consistent with the guidance set forth in SAB
101.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In May 2000, a consensus was reached by the Emerging Issues Task Force (&#147;EITF&#148;) on Issue No. 00-08,
Accounting by a Grantee for an Equity Instrument to be Received in Conjunction with Providing Goods or Services.&#148; Issue No. 00-08 requires a company that provides goods or services in exchange for equity instruments to measure the fair value of
those equity instruments for revenue recognition purposes on the earlier of the date the parties come to a mutual understanding of the terms of the equity-base compensation arrangement and a commitment for performance by the grantee to earn the
equity instruments is reached or the date at which the grantee&#146;s performance necessary to earn the equity instruments is complete. In addition, Issue No. 00-08 provides guidance on accounting by the grantee for an increase in the fair value of
the equity instrument for transactions in which any of the terms of the equity instruments are subject to adjustment after the measurement date. Adoption of Issue No. 00-08 did not have a material effect on Accenture&#146;s results of operations or
financial position.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In May 2000, a consensus was reached by the EITF on Issue 00-14, &#147;Accounting for Certain Sales Incentives.&#148;
Issue No. 00-14 addresses the recognition, measurement, and income statement classification for sales incentives offered voluntarily by a vendor without charge to customers that can be used in, or that are exercisable by a customer as a result of, a
single exchange transaction. Adoption of Issue No. 00-14 is not expected to have a material effect on Accenture&#146;s results of operations.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In July 2000, a consensus was reached by the EITF on Issue No. 99-19, &#147;Reporting Revenue Gross as a Principal
versus Net as an Agent.&#148; Issue No. 99-19 requires a company to consider various factors or indicators to determine whether a company should recognize revenue based on (a) the gross amount billed to a customer because it has earned revenue from
the sale of the goods or services or (b) the net amount retained (that is, the amount billed to the customer less the amount paid to a supplier) because it has earned a commission or fee. Accenture&#146;s reporting of revenues is consistent with the
requirements of Issue No. 99-19.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;PROPERTY AND EQUIPMENT</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and equipment, net at August 31 is composed of the following:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="559" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Buildings and land</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;66,886</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;72,953</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Leasehold improvements</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">254,717</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">286,177</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Computers, related equipment and software</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">698,438</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">782,107</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Furniture and fixtures</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">275,149</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">252,905</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total accumulated depreciation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(636,473</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(688,634</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;658,717</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;705,508</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD></TD>
</TR>
</TABLE>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>3.&nbsp;&nbsp;&nbsp;&nbsp;INVESTMENTS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="560" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Marketable equity securities: short-term</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$126,390</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$395,620</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Marketable equity securities: long-term</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">176,057</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">358,688</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Non-marketable and other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">287</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">150,977</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$302,734</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$905,285</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Marketable Equity Securities</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketable equity securities include common stock, warrants and preferred stock, all of which are classified as
available-for-sale. The unrealized gains and losses on these investments included in Accumulated other comprehensive income at August 31, is as follows:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="560" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Fair value</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$302,447</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$754,308</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19,279</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">62,142</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gross unrealized gains</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">284,474</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">697,228</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Gross unrealized losses</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,306</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,062</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Equity Method Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture has investments in various entities that are accounted for under the equity method, including Avanade, a 51%
owned investment at August 31, 2000. Avanade is accounted for under the equity method because the minority shareholder has certain approval or veto rights that allows it to participate in significant decisions related to the entity&#146;s ordinary
course of business. 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 exceeds Accenture&#146;s carrying value by approximately $0 and $49,528, at August 31, 1999 and 2000, respectively. The negative goodwill is being amortized over three years on a straight-line basis. Amortization of negative goodwill of
$0, $0 and $1,376 in 1998, 1999 and 2000, respectively, was reflected as a component of Equity in losses of affiliates in the accompanying Combined Income Statements Before Partner Distributions.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;BORROWINGS AND INDEBTEDNESS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Lines of Credit</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2000, Accenture has a $450,000 unsecured multicurrency revolving credit facility with nine financial
institutions under which it may 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 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 $0 and $66,980 at August 31, 1999 and 2000, respectively. Letters of credit outstanding at August 31, 1999 and 2000, were $40,000 and $38,000, respectively. The
facility is subject to annual commitment fees.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2000, Accenture also has in place unsecured multicurrency credit agreements and local lines of credit of
$271,896 and $182,679, 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 $65,984 and $97,785 at August
31, 1999 and 2000, respectively. Certain of the agreements are subject to annual commitment fees.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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
net worth and indebtedness tests. All these requirements were met throughout the three years ended August 31, 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Long-Term Debt</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Long-term debt at August 31 consisted of the following:</FONT></DIV>

<TABLE ALIGN="center" WIDTH="560" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Joint Debt&#151;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Unsecured notes payable to insurance companies due upon
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;maturity at various dates through 2002 with interest due
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;semiannually at fixed rates ranging from 7.52% to 8.49%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$100,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$75,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Collateral trust note payable in fixed annual installments
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;through 2011 with interest due semiannually at 9.26%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">37,464</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">34,342</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Collateral trust note payable in varying annual installments through
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2007 with interest due annually at 8.12%, secured by real
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;property</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">19,665</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,060</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,384</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">157,129</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">128,786</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Less&#151;Current portion</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,727</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,921</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
Long-term debt</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$127,402</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$98,865</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Debt maturities for the five years following the year ended August 31, 2000 are as follows:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="312" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2001</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$29,921</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2002</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">56,517</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2003</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,363</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2004</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,613</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2005</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,884</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture and AA are jointly liable for the Joint Debt, which is reported in total in the financial statements of
Accenture. The trust note for which Accenture and AA are jointly liable is collateralized by a mortgage on AA buildings and land.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Interest</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 9% in 1998, 12% in 1999 and 7% in 2000.</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>5.&nbsp;&nbsp;&nbsp;&nbsp;FINANCIAL INSTRUMENTS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 1999 and 2000, the carrying amount of the following financial instruments approximates their fair value
because of their short maturities: Cash and cash equivalents, Receivables from clients, Short-term bank borrowings, Accounts payable and Other accrued liabilities.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For all other financial instruments, the following methods and assumptions were used to approximate fair
value:</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Investments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quoted market prices are used to determine the fair value for the common and preferred 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
were approximated using the Black-Scholes valuation model after considering restrictions on exercisability or sale.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH ROWSPAN=2 VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Type of Investment</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=3 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Cost</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Fair Value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Cost</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Fair Value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Debt and equity securities (cost method)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Issued by public entities, short-term</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;1,104</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$126,390</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;600</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$395,620</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Issued by public entities, long-term</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10,053</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">146,966</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31,442</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">159,205</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Issued by non-public entities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">287</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">287</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;134,094</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">174,573</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Warrants</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Issued by public entities, long-term</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8,122</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,091</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30,100</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">199,483</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;Issued by non-public entities</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30,946</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">27,161</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Long-Term Debt</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The fair value of Long-term debt, including current maturities, was estimated to be $165,253 and $132,362 at August 31,
1999 and 2000, respectively, based on the borrowing rates currently available to Accenture for loans with similar terms and average maturities.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Foreign Exchange Instruments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The fair value method is used to account for these instruments. Under the fair value method, the instruments are carried
at fair value as a component of Other current assets. The resulting gains/losses are recognized in current income. Broker quoted exchange rates were used to determine the fair value of the instruments at August 31, 1999 and 2000. The notional values
and fair values of derivative foreign exchange instruments on and off balance sheet at August 31 are as follows:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=4 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=4 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Notional
<BR>
Value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Fair
<BR>
Value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Notional
<BR>
Value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Fair
<BR>
Value</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Foreign currency forward exchange contracts&#151;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To sell</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;7,836</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(55</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$100,768</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;3,300</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To buy</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;167,935</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(816</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">107,361</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(2,814</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Option contracts</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"></TD>
<TD></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Put options</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;48,544</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,454</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;84,732</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$12,269</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Call options</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">79,388</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">400</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">26,264</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>6.&nbsp;&nbsp;&nbsp;&nbsp;PARTNERS&#146; CAPITAL</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners&#146; capital represents the capital of partners who are the owners of Accenture Member Firms. Paid-in capital
is repayable within 60 days following a partner&#146;s resignation, retirement or death. Undistributed earnings, contained within Partners&#146; Capital, represents partnership income before distributions which has not been paid to the partners. The
average balance of the Undistributed earnings and Paid-in capital during each of the three years ended August 31, 2000 was $1,104,865, $1,687,197, and $1,853,190.</FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon retirement, all Accenture partners or their qualifying surviving spouses are entitled to 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. Annual benefits paid to each retired partner were $39, $40 and $40, reduced by 50% for surviving
spouses, for the years beginning January 1, 1998, 1999 and 2000, respectively. Basic retirement benefits of $1,070 in 1998, $1,268 in 1999 and $1,759 in 2000 were paid to retired partners and recorded as a distribution of partners&#146; income.
Basic retirement benefits are not funded, may be rescinded at any time by a two-thirds vote of the partners, are paid out of current partnership income and accordingly, no liability is reflected on the Combined Balance Sheets. If this plan continued
indefinitely, the projected benefit obligation, determined on an actuarial basis, would be $153,000 at August 31, 2000.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Early retirement benefits are paid to certain Accenture partners retiring between the ages of 56 and 62. Partners
retiring after age 56 and prior to age 62 receive early retirement benefits based on two years&#146; earnings on a straight-line declining basis that results in no payout to partners retiring at age 62. Retired partners can elect to receive early
retirement benefits in the form of a lump-sum payment or ten year installment payments.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Early retirement benefits of $10,444 in 1998, $12,483 in 1999 and $28,967 in 2000 were paid to retired partners and
recorded as a distribution of partners&#146; income. The amount due for early retirement benefits and for the amount due to resigning partners electing the installment method was $124,934 and $249,692 at August 31, 1999 and 2000, respectively. Early
retirement benefits are not funded, may be rescinded at any time by the Board of Partners, are paid out of current partnership income and accordingly, no liability is reflected on the Combined Balance Sheets. If this plan continued indefinitely, the
projected benefit obligation, determined on an actuarial basis, would be $800,000 at August 31, 2000, including the obligation to retired partners who are currently receiving ten year installment payments.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective September 1, 2000, the early retirement benefit program was modified to be payable at age 50 based on one
year&#146;s earnings, increasing on a straight-line basis to two years&#146; earnings at age 56 and declining to zero at age 62.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;PROFIT SHARING AND RETIREMENT PLANS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the United States, Accenture maintains and administers a trusteed profit sharing plan that includes 18,700 active
Accenture employees. The annual profit sharing contribution is determined by management. The contribution to the profit sharing trust was $61,804 in 1998, $79,708 in 1999 and $87,189 in 2000, which approximated 6% of plan members&#146;
compensation.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &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>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="613" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Pension Benefits</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Other Benefits</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Changes in projected benefit obligation</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Projected benefit obligation, beginning of year</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$239,793</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$269,996</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;22,555</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;28,392</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Service cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">50,919</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">46,870</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,495</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,205</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">15,544</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,596</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,461</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,123</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Actuarial (gain)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(37,448</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(65,942</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,025</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(3,151</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Benefits paid</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(3,129</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,521</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(106</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Exchange rate (gain)/loss</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4,317</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(2,964</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Projected benefit obligation, end of year</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$269,996</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$261,035</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;28,392</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;30,463</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Changes in plan assets</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Fair value of plan assets, beginning of year</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$151,862</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$228,052</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;11,584</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;12,552</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Expected return on plan assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12,138</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">23,742</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">810</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,033</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Actuarial gain/(loss)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12,797</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(8,227</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">252</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(488</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Employer contributions</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">50,918</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">13,858</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,135</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Benefits paid</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(3,129</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(5,521</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(106</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Exchange rate gain</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,466</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">219</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Fair value of plan assets, end of year</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$228,052</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$252,123</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;12,552</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;15,126</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Reconciliation of funded status</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Funded status</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(41,944</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(8,912</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(15,840</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(15,337</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Unrecognized transitional obligation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,539</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,747</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,170</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,083</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Unrecognized loss/(gain)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,388</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(56,104</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,932</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,166</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Unrecognized prior service cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">14,447</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12,154</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(Accrued) benefit cost as of 6/30</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(22,570</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(50,115</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(10,738</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(12,088</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Contribution between 6/30-8/31</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,045</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,308</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Adjusted (accrued) benefit cost as of 8/31</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(22,570</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(50,115</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(8,693</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(8,780</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Amounts recognized in the Combined Balance Sheets
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;consist of:</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Prepaid benefit cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;7,380</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accrued benefit liability</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(29,950</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(50,115</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(8,693</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(8,780</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Net amount recognized at year-end</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(22,570</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(50,115</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(8,693</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;(8,780</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Components of pension expense</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Service cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;50,919</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;46,870</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;5,495</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;3,205</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">15,544</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,596</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,461</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,123</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Expected return on plan assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(12,138</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(23,742</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(810</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1,033</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Amortization of transitional obligation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">475</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">537</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">87</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">87</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Amortization of loss</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,464</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">22</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">140</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">142</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Amortization of prior service cost</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,011</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,293</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;59,275</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;44,576</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;6,373</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;4,524</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Weighted-average assumptions</B></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Discount rate</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6.94</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7.26</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7.50</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8.00</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Expected return on plan assets</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7.93</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8.07</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8.0%/6.0</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">8.0%/6.0</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Rate of increase in future compensation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5.52</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">7.89</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">%</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">N/A</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">N/A</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &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 $269,996 and $228,052, respectively, as of August 31, 1999 and $261,035 and $252,123, respectively, as of August 31, 2000. The accumulated benefit obligations and fair value of plan assets for plans
with accumulated benefit obligations in excess of plan assets were $35,600 and $17,200, respectively, as of August 31, 1999 and $38,000 and $19,800, respectively, as of August 31, 2000.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Assumed Health Care Cost Trend</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;An 8.5% annual rate of increase in the per capita cost of health care benefits was assumed for the plan year ending June
30, 2001. The trend rate assumptions are changed beginning for the plan year ending June 30, 2001. This rate is assumed to decrease to 5.0% for the plan year ending June 30, 2008 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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="561" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>One Percentage
<BR>
Point Increase</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Effect on total of service and interest cost components</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;1,191</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;875</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Effect on year-end postretirement benefit obligation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">4,386</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;5,600</FONT></TD>
<TD><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
</TR>
<TR>
<TD COLSPAN=7 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=7><FONT SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=5 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>One Percentage
<BR>
Point Decrease</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH COLSPAN=2 VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Effect on total of service and interest cost components</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$(1,014</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;(796</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Effect on year-end postretirement benefit obligation</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(4,033</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;(4,500</FONT></TD>
<TD VALIGN="bottom" ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">)</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;LEASE COMMITMENTS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Accenture Member Firms have various lease agreements, principally for office space, with various renewal options.
The majority of these lease agreements are on a recourse basis to Accenture only. Rental expense (net of sublease income from third parties of $4,002 in 1998, $2,154 in 1999 and $3,273 in 2000) including operating costs and taxes, was $161,863 in
1998, $196,577 in 1999 and $217,675 in 2000. Future minimum rental commitments under non-cancelable operating leases as of August 31, 2000, are as follows:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="312" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2001</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;178,974</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2002</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">148,447</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2003</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">129,392</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2004</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">118,528</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2005</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">102,450</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Thereafter</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">361,606</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$1,039,397</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total minimum rental commitments have not been reduced for future minimum sublease rentals aggregating
$10,186.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>9.&nbsp;&nbsp;&nbsp;&nbsp;RELATED PARTIES</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In prior years, and to a limited extent on a continuing basis, Accenture has engaged in various transactions with
AA/AW-SC. Below is a summary of those transactions.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="559" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Nature of Transaction</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Rental expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$45,871</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$36,353</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$23,948</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Andersen Worldwide costs allocated</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">87,842</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">24,163</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">18,975</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Professional education and development costs</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">72,927</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">52,582</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">38,577</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Professional services</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,360</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">31,880</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">34,710</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Interest expense</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">16,844</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">12,955</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,950</FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Combined Income Statements Before Partner Distributions include expenses that have been allocated to Accenture by
AW-SC on a specific identification basis. In addition, AW-SC has incurred certain costs on behalf of Accenture which have been allocated to Accenture primarily based on square footage, partner units, net assets employed or number of training
participants. Prior to 1999, all interest income and interest expense incurred by Accenture, AA and AW-SC was centrally combined by AW-SC and allocated by AW-SC on a net basis back to Accenture and AA. Therefore, the Combined Income Statements
Before Partnership Distributions reflect no interest income in 1998. Management believes these allocations and charges are reasonable and that such expenses would not have differed materially had Accenture operated on a stand-alone basis prior to
August 7, 2000.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 member firm
agreements between the individual Accenture and AA Member Firms. Amounts due to AW-SC from Accenture Member Firms under these member firm agreements were $232,548 in 1998, $279,776 in 1999 and $313,832 in 2000.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>10.&nbsp;&nbsp;&nbsp;&nbsp;COMMITMENTS AND CONTINGENCIES</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At August 31, 2000, Member Firms or their 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><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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. The escrowed funds are reflected in Escrow deposits
and Undistributed earnings in Accenture&#146;s Combined Balance Sheet at August 31, 1999.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>11.&nbsp;&nbsp;&nbsp;&nbsp;SEGMENT REPORTING</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture&#146;s chief operating decision maker is the Managing Partner and 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><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Reportable Segments</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="611" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31, 1998</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Comm. &amp;
<BR>
High Tech</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Other (1)</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,903,366</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,405,108</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$547,034</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,575,941</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,701,417</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$81,901</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$8,214,767</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Depreciation (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">43,012</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">49,000</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">12,769</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">32,182</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">35,735</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">172,698</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">345,872</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">681,126</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">20,177</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">350,202</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">276,003</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">109,740</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">1,783,120</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Assets at August 31 (3)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;224,741</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;202,495</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$105,262</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;174,303</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;183,816</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$21,061</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;911,678</FONT></TD>
</TR>
<TR>
<TD COLSPAN=15 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=15><FONT SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31, 1999</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Comm. &amp;
<BR>
High Tech</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Other (1)</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,498,460</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,736,416</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$777,028</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,664,317</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,812,369</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$61,266</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,549,856</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Depreciation (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">59,745</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">67,459</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">18,285</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">31,651</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">39,892</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">217,032</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">531,554</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">814,064</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">93,942</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">249,872</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">266,867</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">75,395</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,031,694</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Assets at August 31 (3)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;368,414</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;227,894</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$141,795</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;154,383</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;169,884</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$20,750</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,083,120</FONT></TD>
</TR>
<TR>
<TD COLSPAN=15 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=15><FONT SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Year ended
<BR>
August 31, 2000</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Comm. &amp;
<BR>
High Tech</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Financial
<BR>
Services</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Government</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Products</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Resources</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Other (1)</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Total</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Revenues</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,806,506</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$2,541,900</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$796,862</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,890,686</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,660,868</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$55,263</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$9,752,085</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Depreciation (2)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">65,425</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">62,633</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">19,005</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">43,805</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">46,210</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&#151;&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">237,078</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Operating income</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">638,508</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">652,880</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">70,542</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">390,475</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">248,948</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">84,766</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">2,086,119</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">Assets at August 31 (3)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;492,220</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;302,138</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$123,933</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;188,252</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;&nbsp;&nbsp;178,750</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$&nbsp;&nbsp;6,418</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">$1,291,711</FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>ACCENTURE</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>NOTES TO COMBINED FINANCIAL STATEMENTS&#151;(Continued)</B></FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>(In thousands of U.S. dollars)</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> (1)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Other includes Accenture&#146;s consolidated affiliate companies and operations which are not related to a global market
unit. Also included is an interest credit of $81,623, $79,496 and $87,639 in 1998, 1999 and 2000, respectively, to offset interest expense charged directly to the operating segments in arriving at Operating income.</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(2)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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 BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(3)&nbsp;</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">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>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"></TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B><I>&nbsp;&nbsp;&nbsp;&nbsp;Geographic Information</B></I></FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="559" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Americas</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$4,754,952</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,208,153</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$5,268,120</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">EMEAI(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2,833,831</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,656,987</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,702,117</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Asia/Pacific</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">625,984</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">684,716</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">781,848</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$8,214,767</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$9,549,856</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$9,752,085</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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><FONT SIZE="2">&nbsp;</FONT></DIV>

<TABLE ALIGN="center" WIDTH="559" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1998</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>1999</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>2000</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Americas</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$391,630</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$446,089</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$500,133</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">EMEAI(1)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">149,868</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">169,053</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">158,184</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Asia/Pacific</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">29,095</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">43,575</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">47,191</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$570,593</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$658,717</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$705,508</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">(1)</FONT></DIV>
</TD>
<TD WIDTH="96%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">EMEAI includes Europe, the Middle East, Africa and India.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 interest expense as described above.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>12.&nbsp;&nbsp;&nbsp;&nbsp;SUBSEQUENT EVENTS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the terms of the Final Award, Accenture (and each of the entities comprising it) is required to cease using the
Andersen name or any derivative thereof, no later than December 31, 2000, with certain exceptions. On January 1, 2001, Accenture began to conduct business under the name &#147;Accenture&#148;, a coined word that connotes putting an accent or
emphasis on the future, just as the firm focuses on helping its clients create their future.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On December 19, 2000, AW-SC, AA LLP, the other AA Member Firms, APSC, Accenture LLP (formerly Andersen Consulting LLP)
and the 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 settle and resolve all existing and potential disputes among the various parties concerning (i) the implementation of the award of the arbitrator in the ICC arbitration described in Note 10 and (ii)
the separation of the Accenture Member Firms from AW-SC and AA. The MOU provides for payments of $556,000, including settlement of all interfirm payables and the reciprocal guarantee for 2000 of $313,832 referred to in Note 9. In addition, the MOU
calls for Accenture and AA to enter 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 is effective as of January 1, 2001.</FONT></DIV>
<HR SIZE=3 NOSHADE> <HR SIZE=1 NOSHADE> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"> <B>No dealer, salesperson or other person is authorized to give any information or to represent anything not contained in this prospectus. You must not rely on any
unauthorized information or representations. This prospectus is an offer to sell only the shares offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current
only as of its date.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>TABLE OF CONTENTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="290" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="Arial, Helvetica"><B>Page</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx1">Summary</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">3</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx2">Risk Factors</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">12</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx3">Disclosure Regarding Forward-Looking</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx3">Statements</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">22</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx4">Accenture Organizational Structure</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">23</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx5">Use of Proceeds</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">26</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx6">Dividend Policy</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">26</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx7">Capitalization</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">27</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx8">Dilution</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">28</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx9">Pro Forma Combined Financial Information</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">29</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx10">Selected Financial Data</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">37</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx11">Management&#146;s Discussion and Analysis of</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx11">Financial Condition and Results of</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx11">Operations</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">38</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx12">Business</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">58</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx13">Management</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">83</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx14">Certain Relationships and Related</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx14">Transactions</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">94</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx15">Principal Shareholders</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">104</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx16">Description of Share Capital</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">105</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx17">Shares Eligible for Future Sale</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">110</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx18">Certain Income Tax Consequences</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">112</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx19">Underwriting</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">116</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx20">Legal Matters</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">119</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx21">Experts</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">119</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx22">Where You Can Find More Information</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">119</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468fin1">Index to Financial Statements</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">F-1</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>Through and including &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;, 2001 (the 25th day after the
date of this prospectus), all dealers effecting transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to a dealer&#146;s obligation to deliver a prospectus when
acting as an underwriter and with respect to an unsold allotment or subscription.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<HR SIZE=1 NOSHADE> <HR SIZE=3 NOSHADE> <HR SIZE=3 NOSHADE> <HR SIZE=1 NOSHADE> <DIV><FONT SIZE="7">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="Arial, Helvetica"><B>115,000,000</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="Arial, Helvetica"><B>Class A Common Shares</B></FONT></DIV>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="6" COLOR="#000000" FACE="Arial, Helvetica"><B>Accenture Ltd</B></FONT></DIV>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>Joint Book-Running Managers</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Goldman, Sachs &amp; Co.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Morgan Stanley Dean Witter</B></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Credit Suisse First Boston</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Deutsche Banc Alex. Brown</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>JPMorgan</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Salomon Smith Barney</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Banc of America Securities LLC</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Lehman Brothers</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>Merrill Lynch &amp; Co.</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="'Times New Roman', Times"><B>UBS Warburg</B></FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>
<IMG SRC="g9046890468balan02.jpg" WIDTH="194" HEIGHT="56"></B></FONT></DIV>
<DIV><FONT SIZE="4">&nbsp;</FONT></DIV>
<HR SIZE=1 NOSHADE> <HR SIZE=3 NOSHADE> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>[Alternate Page for International Prospectus]</B></FONT></DIV>
<HR SIZE=3 NOSHADE> <HR SIZE=1 NOSHADE> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"> <B>No dealer, salesperson or other person is authorized to give any information or to represent anything not contained in this prospectus. You must not rely on any
unauthorized information or representations. This prospectus is an offer to sell only the shares offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current
only as of its date.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>TABLE OF CONTENTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="290" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="Arial, Helvetica"><B>Page</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx1">Summary</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">3</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx2">Risk Factors</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">12</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx3">Disclosure Regarding Forward-Looking</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx3">Statements</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">22</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx4">Accenture Organizational Structure</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">23</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx5">Use of Proceeds</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">26</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx6">Dividend Policy</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">26</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx7">Capitalization</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">27</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx8">Dilution</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">28</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx9">Pro Forma Combined Financial Information</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">29</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx10">Selected Financial Data</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">37</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx11">Management&#146;s Discussion and Analysis of</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx11">Financial Condition and Results of</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx11">Operations</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">38</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx12">Business</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">58</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx13">Management</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">83</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx14">Certain Relationships and Related</A>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A HREF="#468tx14">Transactions</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">94</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx15">Principal Shareholders</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">104</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx16">Description of Share Capital</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">105</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx17">Shares Eligible for Future Sale</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">110</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx18">Certain Income Tax Consequences</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">112</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx19">Underwriting</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">116</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx20">Legal Matters</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">119</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx21">Experts</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">119</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468tx22">Where You Can Find More Information</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">119</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">
<A HREF="#468fin1">Index to Financial Statements</A>
</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica">F-1</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>Through and including &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;, 2001 (the 25th day after the
date of this prospectus), all dealers effecting transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to a dealer&#146;s obligation to deliver a prospectus when
acting as an underwriter and with respect to an unsold allotment or subscription.</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<HR SIZE=1 NOSHADE> <HR SIZE=3 NOSHADE> <HR SIZE=3 NOSHADE> <HR SIZE=1 NOSHADE> <DIV><FONT SIZE="7">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="Arial, Helvetica"><B>115,000,000</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="5" COLOR="#000000" FACE="Arial, Helvetica"><B>Class A Common Shares</B></FONT></DIV>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="6" COLOR="#000000" FACE="Arial, Helvetica"><B>Accenture Ltd</B></FONT></DIV>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>Joint Book-Running Managers</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Goldman Sachs International</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Morgan Stanley Dean Witter</B></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="Arial, Helvetica"><B>Joint Lead Manager</B></FONT></DIV>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Credit Suisse First Boston</B></FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="4">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Deutsche Bank</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>JPMorgan</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Salomon Smith Barney</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Banc of America Securities Limited</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Lehman Brothers</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>Merrill Lynch International</B></FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="center"><FONT SIZE="4" COLOR="#000000" FACE="'Times New Roman', Times"><B>UBS Warburg</B></FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><HR WIDTH="21%" SIZE="1" NOSHADE></DIV>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>
<DIV ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B> </B></FONT></DIV>
<DIV><FONT SIZE="4">&nbsp;</FONT></DIV>
<HR SIZE=1 NOSHADE> <HR SIZE=3 NOSHADE> <DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>PART II</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Item 13.&nbsp;&nbsp;&nbsp;&nbsp;<I>Other Expenses of Issuance and Distribution</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth the costs and expenses, other than underwriting discounts and commissions, payable by the
Registrant in connection with the offer and sale of the Class A common shares being registered. All amounts are estimates except the registration fee, the NASD filing fee and the New York Stock Exchange listing fees.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="468" CELLSPACING=0 CELLPADDING=0>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Registration fee</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$ &nbsp;&nbsp;&nbsp;&nbsp;495,938</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">NASD filing fee</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">30,500</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">IPO consulting fees and expenses</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">6,000,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Blue Sky fees and expenses</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">20,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">New York Stock Exchange listing fees</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">500,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Accounting fees and expenses</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">3,000,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Legal fees and expenses</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">5,600,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Transfer agent and registrar fee</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">25,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Printing and engraving</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,500,000</FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Miscellaneous</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">1,004,062</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="1" NOSHADE></FONT></TD>
</TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">$18,175,500</FONT></TD>
</TR>
<TR>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD><FONT SIZE="1"><HR ALIGN="right" WIDTH="100%" SIZE="2" NOSHADE></FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Item 14.&nbsp;&nbsp;&nbsp;&nbsp;<I>Indemnification of Directors and Officers</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The bye-laws of the Registrant provide for indemnification of the Registrant&#146;s officers and directors against all
liabilities, loss, damage or expense incurred or suffered by such party as an officer or director of the Registrant; <I>provided</I> that such indemnification shall not extend to any matter which would render it void pursuant to the Companies Act
1981 of Bermuda.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Companies Act provides that a Bermuda company may indemnify its directors and officers in respect of any loss
arising or liability attaching to them as a result of any negligence, default or breach of trust of which they may be guilty in relation to the company in question. However, the Companies Act also provides that any provision, whether contained in
the company&#146;s bye-laws or in a contract or arrangement between the company and the director or officer, indemnifying a director or officer against any liability which would attach to him in respect of his fraud or dishonesty will be
void.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The directors and officers of the Registrant are covered by directors&#146; and officers&#146; insurance policies
maintained by the Registrant.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Item 15.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I>Recent Sales of Unregistered Securities</B></I></FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As part of the Registrant&#146;s transition to a corporate structure, whereby some of the Registrant&#146;s partners
received the Registrant&#146;s Class A common shares and Class X common shares in lieu of their interests in the Accenture local business operations, the Registrant has:</FONT></DIV>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;On April 15, 2001, issued an aggregate of 6,583,592 Class A
common share to partners in Portugal and 60,434 Class A common shares to a partner in the Slovak Republic;</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;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><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;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><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;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; and</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;On May 25, 2001 issued an aggregate of 2,750,407 Class X common
shares to various individual partners.</FONT></DIV>
</TD>
</TR>
</TABLE>

<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May 22, 2001, partners received 122,700,045 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 the Registrant.</FONT></DIV>

<DIV ALIGN="left">


</DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&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 on the basis that the transactions did not involve any public offering.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Item 16.&nbsp;&nbsp;&nbsp;&nbsp;<I>Exhibits and Financial Statement Schedules</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.&nbsp;&nbsp;<I>Exhibits.</I></B>&nbsp;&nbsp;&nbsp;&nbsp;The following is a complete list of exhibits filed as part
of this Registration Statement, which are incorporated herein:</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="615" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Exhibit
<BR>
Number</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Exhibit Description</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;1.1*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Underwriting Agreement.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;3.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Memorandum of Continuance of the Registrant, dated February 21, 2001.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;3.2**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Bye-laws of the Registrant.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;4.1*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Specimen Certificate for Registrant&#146;s Class A common shares.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;5.1</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Opinion of Appleby Spurling &amp; Kempe.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;9.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Voting Agreement, dated as of April 18, 2001, among the Registrant and the
<BR>
covered persons party thereto.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Partner Matters Agreement, dated as of April 18, 2001, among the Registrant and
<BR>
the partners party thereto.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.2**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Non-Competition Agreement, dated as of April 18, 2001, among the Registrant and
<BR>
certain employees.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.3</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2001 Share Incentive Plan.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.4</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Share Ownership Plan.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.5</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Articles of Association of Accenture SCA.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.6**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Accenture SCA Transfer Rights Agreement, dated as of April 18, 2001, among
<BR>
Accenture SCA and the covered persons party thereto.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.7**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Non-Competition Agreement, dated as of April 18, 2001, among Accenture SCA and
<BR>
certain employees.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.8**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Letter Agreement, dated April 18, 2001, between Accenture SCA and certain
<BR>
shareholders of Accenture SCA.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.9*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Support Agreement between the Registrant and Accenture Canada Holdings Inc.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;10.10</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Employment Agreement of Messrs. Forehand, James, Green, Wilson and McGrath.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;21.1*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Subsidiaries of the Registrant.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;23.1</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Consent of PricewaterhouseCoopers LLP.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;23.2</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Consent of Appleby Spurling &amp; Kempe (included in Exhibit 5.1).</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;24.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Power of Attorney (contained on the signature pages to the registration statement).</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">* To be filed by amendment.</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">** Previously filed.</FONT></DIV>

<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B.&nbsp;&nbsp;<I>Financial Statement Schedules</I></B></FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>Item 17.&nbsp;&nbsp;&nbsp;&nbsp;<I>Undertakings</I></B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the provisions described in Item 14, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes to provide to the underwriters at the closing specified in the underwriting
agreements certificates in such denominations and registered in such names as required by the underwriters to permit prompt delivery to each purchaser.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that:</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;For purposes of determining any liability under the Securities
Act, the information omitted from the form of prospectus filed as part of this Registration Statement in reliance upon Rule 430A and contained in a form of prospectus filed by the Registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the
Securities Act shall be deemed to be part of this Registration Statement as of the time it was declared effective.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="4%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="96%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;For the purpose of determining any liability under the
Securities Act, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>SIGNATURES</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on June 8, 2001.</FONT></DIV>

<DIV><FONT SIZE="4">&nbsp;</FONT></DIV>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="52%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="48%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">A<SMALL>CCENTURE </SMALL>
L<SMALL>TD</SMALL>
</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="7">&nbsp;</FONT></DIV>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="52%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">By:&nbsp;&nbsp;&nbsp;&nbsp;/*/</FONT></DIV>
</TD>
</TR>
</TABLE>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="56%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><U><HR SIZE=1 NOSHADE></U></FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="56%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="44%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Name:&nbsp;&nbsp;&nbsp;&nbsp; Joe W. Forehand</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="56%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="44%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Title:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Executive Officer</FONT></DIV>
</TD>
</TR>
</TABLE>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="56%" ALIGN="left" VALIGN="top"></TD>
<TD ALIGN="left" WIDTH="44%" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; and Chairman of the Board</FONT></DIV>
</TD>
</TR>
</TABLE>
<DIV><FONT SIZE="3">&nbsp;</FONT></DIV>
<DIV ALIGN="left">


</DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following
persons in the capacities and on the date indicated.</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Signature</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Title</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Date</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD COLSPAN=5 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=5><FONT SIZE="1">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;/*/
<BR>
<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;&nbsp;</U>
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Joe W. Forehand</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Executive Officer and
<BR>
Chairman of the Board
<BR>
(principal executive officer)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">June 8, 2001</FONT></TD>
</TR>
<TR>
<TD COLSPAN=5 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=5><FONT SIZE="5">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;/*/
<BR>
<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;&nbsp;</U>
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Stephan A. James</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Operating Officer and
<BR>
Director</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">June 8, 2001</FONT></TD>
</TR>
<TR>
<TD COLSPAN=5 VALIGN="bottom" ALIGN="left"></TD>
<TR>
<TD COLSPAN=5><FONT SIZE="5">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;/*/
<BR>
<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;&nbsp;</U>
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Jackson L. Wilson, Jr.</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Corporate Development Officer
<BR>
and Managing General
<BR>
Partner&#151;Accenture
<BR>
Technology Ventures and
<BR>
Director</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">June 8, 2001</FONT></TD>
</TR>
<TR>
<TD COLSPAN=5><FONT SIZE="5">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;/*/
<BR>
<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;&nbsp;</U>
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Michael G. McGrath</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chief Financial Officer
<BR>
(principal financial and
<BR>
accounting officer)</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">June 8, 2001</FONT></TD>
</TR>
<TR>
<TD COLSPAN=5><FONT SIZE="5">&nbsp;</FONT></TD>
</TR>
<TR><TD> </TD></TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">* By Power of Attorney</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"></TD>
</TR>
<TR>
<TD VALIGN="top" ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="left"></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;/<SMALL>S</SMALL>
/&nbsp;&nbsp;&nbsp;&nbsp;D<SMALL>OUGLAS </SMALL>
G. S<SMALL>CRIVNER</SMALL>

<BR>
<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;&nbsp;</U>
<BR>
</FONT><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Douglas G. Scrivner</B></FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Attorney-in-Fact</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">June 8, 2001</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>EXHIBIT INDEX</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>


<BR>

<TABLE ALIGN="center" WIDTH="614" CELLSPACING=0 CELLPADDING=0>
<TR>
<TH VALIGN="bottom" NOWRAP ALIGN="center"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Exhibit
<BR>
Number</B></FONT><FONT SIZE="1"><HR ALIGN="center" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
<TH><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TH>
<TH VALIGN="bottom" NOWRAP ALIGN="left"><FONT SIZE="1" COLOR="#000000" FACE="'Times New Roman', Times"><B>Exhibit Description</B></FONT><FONT SIZE="1"><HR ALIGN="left" WIDTH="100%" SIZE="1" NOSHADE></FONT></TH>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;1.1*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Underwriting Agreement.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;3.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Memorandum of Continuance of the Registrant, dated February 21, 2001.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;3.2**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Bye-laws of the Registrant.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;4.1*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Specimen Certificate for Registrant&#146;s Class A common shares.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;5.1</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Opinion of Appleby Spurling &amp; Kempe.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;9.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Voting Agreement, dated as of April 18, 2001, among the Registrant and the
<BR>
covered persons party thereto.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Partner Matters Agreement, dated as of April 18, 2001, among the Registrant and
<BR>
the partners party thereto.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.2**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Non-Competition Agreement, dated as of April 18, 2001, among the Registrant and
<BR>
certain employees.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.3</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2001 Share Incentive Plan.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.4</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">2001 Employee Share Purchase Plan.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.5</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Articles of Association of Accenture SCA.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.6**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Accenture SCA Transfer Rights Agreement, dated as of April 18, 2001, among
<BR>
Accenture SCA and the covered persons party thereto.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.7**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Non-Competition Agreement, dated as of April 18, 2001, among Accenture SCA
<BR>
and certain employees.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.8**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Letter Agreement, dated April 18, 2001, between Accenture SCA and certain
<BR>
shareholders of Accenture SCA.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.9*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Support Agreement between the Registrant and Accenture Canada Holdings Inc.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;10.10</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Form of Employment Agreement of Messrs. Forehand, James, Green, Wilson and McGrath.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;21.1*</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Subsidiaries of the Registrant.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;23.1</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Consent of PricewaterhouseCoopers LLP.</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;23.2</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Consent of Appleby Spurling &amp; Kempe (included in Exhibit 5.1).</FONT></TD>
</TR>
<TR>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;24.1**</FONT></TD>
<TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Power of Attorney (contained on the signature pages to the registration statement).</FONT></TD>
</TR>
</TABLE>


<BR>
<DIV ALIGN="left"><HR WIDTH="10%" SIZE="1" NOSHADE></DIV>

<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">*</FONT></DIV>
</TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">To be filed by amendment.</FONT></DIV>
</TD>
</TR>
</TABLE>


<TABLE BORDER="0" WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR>
<TD WIDTH="2%" ALIGN="left" VALIGN="top"><DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">**</FONT></DIV>
</TD>
<TD WIDTH="98%" ALIGN="left" VALIGN="top"> <DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Previously filed.</FONT></DIV>
</TD>
</TR>
</TABLE>

 </BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>dex51.htm
<DESCRIPTION>OPINION OF APPLEBY SPURLING & KEMPE
<TEXT>

<HTML>
<HEAD>
 <TITLE>OPINION OF APPLEBY SPURLING &amp; KEMPE</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">

<P ALIGN=right>&nbsp;</P>
<P ALIGN=right>Exhibit 5.1</P>
<P ALIGN=right>&#149 &#149 2001</P>

<P ALIGN=LEFT>Accenture Ltd
<BR>
Cedar House
<BR>
41 Cedar Avenue
<BR>
Hamilton HM12
<BR>
Bermuda</P>

<P ALIGN=LEFT>Dear Sirs</P>

<P ALIGN=LEFT><U><B>Accenture Ltd (the &#147;Company&#148;)</B></U></P>
We have acted as legal counsel in Bermuda to the Company in connection with the preparation and filing by the Company with the Securities and Exchange Commission under the Securities Act of 1933 of a registration statement (the &#147;Registration
Statement&#148;) on Form S-1 in relation to an offer (the &#147;Offer&#148;) by the Company of &#149 class A common shares of par value US$0.0000225 each in the Company (&#147;Class A Common Shares&#148;) and (if the over-allotment option referred
to in the Registration Statement is exercised) up to an additional &#149 Class A Common Shares. The aggregate of &#149 Class A Common Shares are collectively referred to as the &#147;Company Shares&#148;. Unless otherwise defined in this opinion or
the schedule to it, capitalised terms have the meanings assigned to them in the Registration Statement. For the purposes of this opinion we have examined and relied upon the documents listed (which, in some cases, are also defined) in the Schedule
to this opinion (the &#147;Documents&#148;).
<P ALIGN=LEFT><U><B>Assumptions</B></U></P>
In stating our opinion we have assumed:
<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(a) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>the authenticity, accuracy and completeness of all Documents (including, without limitation, public records) submitted to us as originals and the conformity to authentic original Documents of all Documents submitted to us as certified,
electronic or photostatic copies; </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(b) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>the genuineness of all signatures on the Documents; </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(c) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>the authority, capacity and power of each of the persons signing the Documents (other than directors or officers of the Company); </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(d) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>that any factual statements made in any of the Documents are true, accurate and complete; </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(e) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>that there are no provisions of the laws or regulations of any jurisdiction other than Bermuda which would have any implication in relation to these opinions; </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(f) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>that the records which were the subject of the search made on &#149 &#149 2001 of the Register of Companies at the office of the Registrar of Companies referred to in paragraph 7 of the Schedule to this opinion were complete and
accurate at the time of such search and disclosed all information which is material for the purposes of this opinion and such information has not since such date been materially altered; </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(g) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>the Resolutions are in full force and effect, have not been rescinded, either in whole or in part, and accurately record the resolutions adopted by all the directors and shareholders of the Company as unanimous written resolutions of
the board and shareholders (as relevant) and that there is no matter affecting the authority of the directors to issue and allot the Company Shares, not disclosed by the Constitutional Documents or the Resolutions, which would have any adverse
implication in relation to the opinions expressed herein; and </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(h) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>that the price at which the Company Shares are agreed to be issued pursuant to the underwriting agreement as referred to in the Registration Statement is equal to or greater than their par value per share of US$0.0000225. </P>
</TD>
</TR>
</TABLE>
<P></P>
<P ALIGN=LEFT><U><B>Opinion</B></U></P>
Based upon and subject to the foregoing, and subject to the reservations set out below and to any matters not disclosed to us, we are of the opinion that:
<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(1) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>The Company is an exempted company incorporated with limited liability and existing under the laws of Bermuda and is in good standing under the laws of Bermuda. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(2) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>The Company Shares have been duly created as authorised but unissued Common Shares and, when duly resolved by the board of directors of the Company to be issued and allotted, and paid for, as contemplated by the underwriting agreement
as referred to in the Registration Statement, will be duly authorised, validly issued, fully-paid and non-assessable shares of the Company. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P ALIGN=LEFT><B><U>Reservations</U></B></P>
We have the following reservations:
<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(a) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>We express no opinions as to any law other than Bermuda law and none of the opinions expressed in this opinion relates to compliance with or matters governed by the laws of any jurisdiction except Bermuda. This opinion is limited to
Bermuda law as applied by the courts of Bermuda at the date hereof. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(b) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>Any reference in this opinion to shares being &#147;non-assessable&#148; shall mean, in relation to fully-paid Class A Common Shares, (subject to any contrary provision in any agreement between the Company and the holders of such
shares) that no holder of such Class A Common Shares shall be bound by an alteration of the memorandum of continuance or bye-laws of the Company after the date on which he became a shareholder, if and so far as the alteration requires him to take,
or subscribe for, additional shares, or in any way increases his liability to contribute to the share capital of, or otherwise to pay money to, the Company. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(c) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>Searches of the Register of Companies at the office of the Registrar of Companies are not conclusive and it should be noted that the Register of Companies does not reveal: </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=8% ALIGN=RIGHT>(i) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=91%>
<P ALIGN=JUSTIFY>details of matters which have been lodged for filing or registration which as a matter of general practice of the Registrar of Companies would have or should have been disclosed on the public file but have not actually been
registered or to the extent that they have been registered have not been disclosed or do not appear in the public records at the date and time the search is concluded; or </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=8% ALIGN=RIGHT>(ii) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=91%>
<P ALIGN=JUSTIFY>details of matters which should have been lodged for registration but have not been lodged for registration at the date the search is concluded. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(d) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>In order to issue this opinion we have carried out the search referred to in paragraph 7 of the Schedule to this opinion at 9:00 am on &#149 &#149 2001 and have not enquired as to whether there has been any change since that time and
date. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(e) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>In this opinion, the term &#147;good standing&#148; means only that the Company has received a certificate of compliance from the Registrar of Companies in Hamilton, Bermuda. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=3% ALIGN=left>(f) </TD>
<TD WIDTH=3%></TD>
<TD WIDTH=94%>
<P ALIGN=LEFT>We have relied upon the contents of the documents referred to in paragraphs 2 and 6 of the schedule to this opinion for the purposes of this opinion. We have made no independent verification of the matters stated in those documents and
we qualify this opinion to the extent that the statements made in those documents are not accurate in any respect. </P>
</TD>
</TR>
</TABLE>
<P></P>

<P ALIGN=LEFT><U><B>Disclosure</B></U></P>
This opinion is addressed to you in connection with the filing by the Company of the Registration Statement with the Securities and Exchange Commission for the purposes of registering its Class A Company Shares under the Securities Act of 1933. We
consent to the filing of this opinion as an exhibit to the Registration Statement. We also consent to the reference to our name under the heading &quot;Legal Matters&quot; in the Registration Statement in the form in which it appears. This opinion
is addressed to the Company solely for the benefit of the Company and (save as referred to in the preceding paragraph) is neither to be transmitted to any other person, nor relied upon by any other person or for any other purpose nor quoted nor
referred to in any public document nor filed with any governmental agency or person without our prior written consent, except as may be required by law. Further, this opinion speaks as of its date and is strictly limited to the matters stated in it
and we assume no obligation to review or update this opinion if applicable law or the existing facts or circumstances should change. This opinion is governed by and is to be construed in accordance with Bermuda law. It is given on the basis that it
will not give rise to any legal proceedings with respect thereto in any jurisdiction other than Bermuda.
<P ALIGN=LEFT>Yours faithfully</P>

<P ALIGN=CENTER><U><B>THE SCHEDULE</B></U></P>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top" HEIGHT="71">1. </TD>
<TD WIDTH=3% HEIGHT="71"></TD>
<TD WIDTH=82% VALIGN="top" HEIGHT="71">
<P ALIGN=LEFT>An electronic copy of Amendment No. &#149 to the Registration Statement (which includes a prospectus in relation to the Company)relating to the Offer (excluding the exhibits thereto).</P>
</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="71">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top" HEIGHT="38">2.</TD>
<TD WIDTH=3% HEIGHT="38"></TD>
<TD WIDTH=82% VALIGN="top" HEIGHT="38">An opinion from De Brauw Blackstone Westbroek P.C. to the Company dated &#149 &#149 2001 confirming the authorised and issued share capital of the Company, &nbsp;&nbsp;&nbsp;&nbsp;upon its continuance into
Bermuda on 21 February 2001. </TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="38">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="29">3. </TD>
<TD WIDTH=3% HEIGHT="29"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="29">Certified copies dated &#149 &#149 2001 of:-</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="29">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="47">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="47"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="47">3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the resolutions of the sole shareholder of the Company passed on 12 April 2001; and </TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="47">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="27">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="27"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="28">3.2 &nbsp;&nbsp;&nbsp;&nbsp;[other relevant resolutions],</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="27">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="33">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="33"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="28">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(together, the &#147;Resolutions&#148;).</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="33">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="30">4.</TD>
<TD WIDTH=3% HEIGHT="30"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="28">Certified copies dated &#149 &#149 2001 of:-</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="30">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="33">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="33"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="33">4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the certificate of continuance of the Company;</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="33">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="27">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="27"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="28">4.2 &nbsp;&nbsp;&nbsp;&nbsp;the memorandum of continuance of the Company; and</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="27">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="26">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="26"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="28">4.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the bye-laws of the Company,</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="26">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="bottom" HEIGHT="28">&nbsp;</TD>
<TD WIDTH=3% HEIGHT="28"></TD>
<TD WIDTH=82% VALIGN="bottom" HEIGHT="28">(together, the &#147;Constitutional Documents&#148;).</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="28">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top">&nbsp;</TD>
<TD WIDTH=3%></TD>
<TD WIDTH=82% VALIGN="bottom">&nbsp;</TD>
<TD WIDTH=13% VALIGN="bottom">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top" HEIGHT="48">5. </TD>
<TD WIDTH=3% HEIGHT="48"></TD>
<TD WIDTH=82% VALIGN="top" HEIGHT="48">A copy of a letter dated &#149 &#149 2001 evidencing the consent of the Bermuda Monetary Authority to the issue by the Company of the Company Shares. </TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="48">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top" HEIGHT="33">6.</TD>
<TD WIDTH=3% HEIGHT="33"></TD>
<TD WIDTH=82% VALIGN="top" HEIGHT="33">
<P>An officer&#146;s certificate dated &#149 &#149 2001 and issued by &#149 as &#149 of the Company confirming details of the issued share capital of the Company as of the date of this opinion. </P>

<P></P>
</TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="33">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top" HEIGHT="71">7. </TD>
<TD WIDTH=3% HEIGHT="71"></TD>
<TD WIDTH=82% VALIGN="top" HEIGHT="71">The entries and filings shown in respect of the Company on the file of the Company maintained in the Register of Companies at the offices of the Registrar of Companies in Hamilton, Bermuda, as revealed by a
search on &#149 &#149 2001 in respect of the Company. </TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="71">&nbsp;</TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=2% ALIGN=left VALIGN="top" HEIGHT="24">8.</TD>
<TD WIDTH=3% HEIGHT="24"></TD>
<TD WIDTH=82% VALIGN="top" HEIGHT="24">A certificate of compliance dated &#149 &#149 2001 issued by the Registrar of Companies, Hamilton, Bermuda in respect of the Company. </TD>
<TD WIDTH=13% VALIGN="bottom" HEIGHT="24">&nbsp;</TD>
</TR>
</TABLE>

<P>&nbsp; </P>
 </BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.3
<SEQUENCE>3
<FILENAME>dex103.htm
<DESCRIPTION>ACCENTURE LTD 2001 SHARE INCENTIVE PLAN
<TEXT>

<HTML>
<HEAD>
 <TITLE>ACCENTURE LTD 2001 SHARE INCENTIVE PLAN</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">
<P>
<A NAME="TopOfPage"> </A>
</P>
<P ALIGN=RIGHT><FONT FACE="Times New Roman">Exhibit 10.3</FONT></P>
<P ALIGN="CENTER"><B><FONT FACE="Times New Roman">ACCENTURE LTD 2001 SHARE INCENTIVE PLAN</FONT></B></P>

<P><FONT FACE="Times New Roman">1.<B> Purpose of the Plan</B></FONT></P>

<P><FONT FACE="Times New Roman"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The purpose of the Plan is to aid the Company and its Affiliates in recruiting, retaining and rewarding key employees, Former Partners, directors,
consultants or other Persons of outstanding ability and to motivate such employees, Former Partners, directors, consultants or Persons who perform services for the Company or an Affiliate to exert their best efforts on behalf of the Company and its
Affiliates by providing incentives through the granting of Awards. The Company expects that it will benefit from the added interest which such key employees, Former Partners, directors, consultants or other Persons will have in the welfare of the
Company as a result of their proprietary interest in the Company's success.</FONT></P>

<P><FONT FACE="Times New Roman">2.<B> Definitions</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following capitalized terms used in the Plan have the respective meanings set forth in this Section:</FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Act</U>: The Securities Exchange Act of 1934, as amended, or any successor thereto.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Affiliate</U>: Any entity directly or indirectly controlling, controlled by, or under common control with, the Company or any other entity designated by the Board in which the Company or an Affiliate
has an interest.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Award</U>: An Option, Share Appreciation Right or Other Share-Based Award granted pursuant to the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(d)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Beneficial Owner</U>: A &quot;beneficial owner&quot;, as such term is defined in Rule 13d-3 under the Act (or any successor rule thereto).</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(e)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Board</U>: The Board of Directors of the Company.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(f)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Change in Control</U>: The occurrence of any of the following events:</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman">(i) any Person (other than (A) a Person holding securities representing 10% or more of the combined voting power of the Company's outstanding securities as of the date that the Company completes an
initial public offering (a &quot;Pre-Existing Shareholder&quot;), (B) the Company (if permitted by relevant law), any trustee or other fiduciary holding securities under an employee benefit plan of the Company, or (C) any company owned, directly or
indirectly, by the shareholders of the Company in substantially the same proportions as their ownership of shares of the Company), becomes the Beneficial Owner, directly or indirectly, of securities of the Company, representing (I) 20% or more of
the combined voting power of the Company's then-outstanding securities and (II) more of the combined voting power of the Company's then-outstanding securities than the Pre-Existing Shareholders in the aggregate;</FONT></TD>
</TR>
</TABLE>

<P ALIGN="Right"><FONT FACE="Times New Roman">2</FONT></P>
<P> </P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman">(ii) during any period of twenty-four consecutive months (not including any period prior to the date that the Company completes an initial public offering), individuals who at the beginning of such period
constitute the Board, and any new director (other than a director nominated by any Person (other than the Board) who publicly announces an intention to take or to consider taking actions (including, but not limited to, an actual or threatened proxy
contest) which if consummated would constitute a Change in Control under (i), (iii) or (iv) of this Section 2(f)) whose election by the Board or nomination for election by the Company's shareholders was approved by a vote of at least two-thirds of
the directors then still in office who either were directors at the beginning of the period or whose election or nomination for election was previously so approved, cease for any reason to constitute at least a majority thereof;</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman">(iii) the consummation of any transaction or series of transactions resulting in a merger, consolidation or amalgamation, in which the Company is involved, other than a merger, consolidation or
amalgamation which would result in the shareholders of the Company immediately prior thereto continuing to own (either by remaining outstanding or by being converted into voting securities of the surviving entity), in the same proportion as
immediately prior to the transaction(s), more than 50% of the combined voting power of the voting securities of the Company or such surviving entity outstanding immediately after such merger, consolidation or amalgamation; or</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman">(iv) the complete liquidation of the Company or the sale or disposition by the Company of all or substantially all of the Company's assets.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(g)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Code</U>: The Internal Revenue Code of 1986, as amended, or any successor thereto.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(h)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Committee</U>: A committee of the Board that has been designated by the Board to administer the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Company</U>: Accenture Ltd, an exempted company registered in Bermuda under Number EC 30090.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(j)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Effective Date</U>: The date the Board approves the Plan, or such later date as is designated by the Board.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(k)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Fair Market Value</U>: On a given date, (i)&#160;if there should be a public market for the Shares on such date, the arithmetic mean of the high and low prices of the Shares as reported on such date on
the Composite Tape of the principal national securities exchange on which such Shares are listed or admitted to trading, or, if the Shares are not listed or admitted on any national securities exchange, the arithmetic mean of the per Share closing
bid price and per Share closing asked price on such date as quoted on the National Association of Securities Dealers Automated Quotation System (or such market in which such prices are regularly quoted) (the &quot;NASDAQ&quot;), or, if no sale of
Shares shall have been reported on the Composite Tape of any national securities exchange or quoted on the NASDAQ on such date, then the immediately preceding date on which sales of the Shares have been so reported or quoted shall be used;
<U>provided</U> that, in the event of an initial public offering of the Shares of the Company, the Fair Market Value on the date of such initial public offering shall be the price at which the initial public offering was made; and (ii)&#160;if there
should not be a public market for the Shares on such date, the Fair Market Value shall be the value established by the Committee in good faith.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="Right"><FONT FACE="Times New Roman">3</FONT></P>
<P></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(l)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Former Partner</U>: An individual who is a former partner of a predecessor of the Company, an Affiliate or a predecessor of an Affiliate.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(m)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>ISO</U>: An Option that is also an incentive stock option, as described in Section 422 of the Code, granted pursuant to Section 6(c) of the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(n)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>LSAR</U>: A limited share appreciation right granted pursuant to Section 7(d) of the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(o)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Option</U>: A share option granted pursuant to Section 6 of the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(p)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Option Price</U>: The purchase price per Share under the terms of an Option, as determined pursuant to Section 6(a) of the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(q)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Other Share-Based Awards</U>: Awards granted pursuant to Section 8 of the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(r)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Participant</U>: An employee, Former Partner, director, or consultant of, or any Person who performs services for, the Company or an Affiliate who is selected by the Committee to participate in the
Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(s)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Person</U>: A &quot;person&quot;, as such term is used for purposes of Section 13(d) or 14(d) of the Act (or any successor section thereto).</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(t)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Plan</U>: The Accenture Ltd 2001 Share Incentive Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(u)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>RSU</U>: A restricted share unit, granted pursuant to Section 8 of the Plan, that represents the right to receive a Share.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(v)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Shares</U>: Class A common shares of the Company.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(w)<U></U></FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Share Appreciation Right</U>: A share appreciation right granted pursuant to Section 7 of the Plan.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="Right"><FONT FACE="Times New Roman">4</FONT></P>
<P><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman"><U> </U></FONT></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(x)</FONT></TD>
<TD WIDTH="91%">
<P><FONT FACE="Times New Roman"><U>Subsidiary</U>: A &quot;subsidiary corporation&quot; as defined in Section 424(f) of the Code (or any successor section thereto).</FONT></P>
</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman">3.<B> Shares Subject to the Plan</B></FONT></P>
<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The total number of Shares that may be used to satisfy Awards under the Plan is 375,000,000. The Shares may consist, in whole or in part, of unissued Shares
or previously-issued Shares. The issuance or transfer of Shares or the payment of cash upon the exercise or payment of an Award shall reduce the total number of Shares available under the Plan, as applicable. Shares which are subject to Awards which
terminate, lapse or are cancelled may again be used to satisfy Awards under the Plan.</FONT></P>

<P><FONT FACE="Times New Roman">4.<B> Administration</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be administered by the Committee, which may delegate its duties and powers in whole or in part as it determines; <U>provided</U>,
<U>however</U>, that the Board may, in its sole discretion, take any action designated to the Committee under this Plan as it may deem necessary. The Committee may grant Awards under this Plan only to Participants; <U>provided</U> that Awards may
also, in the discretion of the Committee, be made under the Plan in assumption of, or in substitution for, outstanding awards previously granted by the Company or its Affiliates or a company that becomes an Affiliate. The number of Shares underlying
such substitute Awards shall be counted against the aggregate number of Shares available for Awards under the Plan. The Committee is authorized to interpret the Plan, to establish, amend and rescind any rules and regulations relating to the Plan,
and to make any other determinations that it deems necessary or desirable for the administration of the Plan. The Committee may correct any defect or supply any omission or reconcile any inconsistency in the Plan in the manner and to the extent the
Committee deems necessary or desirable. Any decision of the Committee in the interpretation and administration of the Plan, as described herein, shall lie within its sole and absolute discretion and shall be final, conclusive and binding on all
parties concerned (including, but not limited to, Participants and their beneficiaries or successors). The Committee shall have the full power and authority to establish the terms and conditions of any Award consistent with the provisions of the
Plan and to waive any such terms and conditions at any time (including, without limitation, accelerating or waiving any vesting conditions). The Committee shall require payment of any amount it may determine to be necessary to withhold for federal,
state, local or other taxes of any relevant jurisdiction as a result of the granting, vesting or exercise of an Award, or upon the sale of Shares acquired by the granting, vesting or exercise of an Award.</FONT></P>

<P><FONT FACE="Times New Roman">5.<B> Limitations</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No Award may be granted under the Plan after the tenth anniversary of the Effective Date, but Awards theretofore granted may extend beyond that
date.</FONT></P>

<P><FONT FACE="Times New Roman">6.<B> Terms and Conditions of Options</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Options granted under the Plan shall be, as determined by the Committee, non-qualified stock options or ISOs for United States federal income tax purposes
(or other types of Options in jurisdictions outside the United States), as evidenced by the related Award agreements, and shall be subject to the foregoing and the following terms and conditions and to such other terms and conditions, not
inconsistent therewith, as the Committee shall determine:</FONT></P>

<P ALIGN="Right"><FONT FACE="Times New Roman">5</FONT></P>
<P></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Option Price; Exercisability</U>. Options granted under the Plan shall have an Option Price, and shall be exercisable at such time and upon such terms and conditions, as may be determined by the
Committee.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Exercise of Options</U>. Except as otherwise provided in the Plan or in an Award agreement, an Option may be exercised for all, or from time to time any part, of the Shares for which it is then
exercisable. For purposes of this Section 6 of the Plan, the exercise date of an Option shall be the later of the date a notice of exercise is received by the Company and, if applicable, the date payment is received by the Company pursuant to
clauses (i), (ii) or (iii) in the following sentence. The purchase price for the Shares as to which an Option is exercised shall be paid in full at the time of exercise at the election of the Participant (i) in cash or its equivalent (e.g., by
check), (ii) to the extent permitted by the Committee, by transferring Shares having a Fair Market Value equal to the aggregate Option Price for the Shares being purchased to a nominee of the Company and satisfying such other requirements as may be
imposed by the Committee; <U>provided</U>, that such Shares have been held by the Participant for no less than six months (or such other period as established from time to time by the Committee or generally accepted accounting principles), (iii)
partly in cash and, to the extent permitted by the Committee, partly in such Shares or (iv) through the delivery of irrevocable instructions to a broker to sell Shares obtained upon the exercise of the Option and deliver promptly to the Company an
amount out of the proceeds of such sale equal to the aggregate Option Price for the Shares being purchased. No Participant shall have any rights to dividends or other rights of a shareholder with respect to Shares subject to an Option until the
Participant has given written notice of exercise of the Option, the Participant has paid in full for such Shares, the Shares in question have been registered in the Company's register of shareholders and, if applicable, the Participant has satisfied
any other conditions imposed by the Committee pursuant to the Plan.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>ISOs</U>. The Committee may grant Options under the Plan that are intended to be ISOs. No ISO may be granted to any Participant who at the time of such grant, owns more than ten percent of the total
combined voting power of all classes of shares of the Company or of any Subsidiary, unless (i)&#160;the Option Price for such ISO is at least 110% of the Fair Market Value of a Share on the date the ISO is granted and (ii)&#160;the date on which
such ISO terminates is a date not later than the day preceding the fifth anniversary of the date on which the ISO is granted. Any Participant who disposes of Shares acquired upon the exercise of an ISO either (A)&#160;within two years after the date
of grant of such ISO or (B)&#160;within one year after the transfer of such Shares to the Participant, shall notify the Company of such disposition and of the amount realized upon such disposition.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="Right"><FONT FACE="Times New Roman">6</FONT></P>
<P></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(d)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Attestation</U>. Wherever in this Plan or any agreement evidencing an Award a Participant is permitted to pay the Option Price by delivering Shares to a nominee of the Company, the Participant may,
subject to procedures satisfactory to the Committee, satisfy such delivery requirement by presenting proof of beneficial ownership of such Shares, in which case the Company shall treat the Option as exercised without further payment and shall
withhold such number of Shares from the Shares acquired by the exercise of the Option.</FONT></TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">7.<B> Terms and Conditions of Share Appreciation Rights</B></FONT></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Grants</U>. The Committee also may grant (i)&#160;a Share Appreciation Right independent of an Option or (ii)&#160;a Share Appreciation Right in connection with an Option, or a portion thereof. A Share
Appreciation Right granted pursuant to clause&#160;(ii) of the preceding sentence (A)&#160;may be granted at the time the related Option is granted or at any time prior to the exercise or cancellation of the related Option, (B)&#160;shall cover the
same Shares covered by an Option (or such lesser number of Shares as the Committee may determine) and (C)&#160;shall be subject to the same terms and conditions as such Option except for such additional limitations as are contemplated by this
Section 7 (or such additional limitations as may be included in an Award agreement).</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Terms</U>. The exercise price per Share of a Share Appreciation Right shall be an amount determined by the Committee. Each Share Appreciation Right granted independent of an Option shall entitle a
Participant upon exercise to a payment from the Company of an amount equal to (i)&#160;the excess of (A)&#160;the Fair Market Value on the exercise date of one Share over (B)&#160;the exercise price per Share, times (ii)&#160;the number of Shares
covered by the Share Appreciation Right. Each Share Appreciation Right granted in conjunction with an Option, or a portion thereof, shall entitle a Participant to surrender to the Company the unexercised Option, or any portion thereof, and to
receive from the Company in exchange therefor an amount equal to (I)&#160;the excess of (x)&#160;the Fair Market Value on the exercise date of one Share over (y)&#160;the Option Price per Share, times (II)&#160;the number of Shares covered by the
Option, or portion thereof, which is surrendered. The date a notice of exercise is received by the Company shall be the exercise date. Payment shall be made in Shares or in cash, or partly in Shares and partly in cash (any such Shares valued at such
Fair Market Value), all as shall be determined by the Committee. If the payment is made, in whole or in part, in newly issued Shares, the Participant shall agree to pay to the Company the aggregate par value of such Shares. Share Appreciation Rights
may be exercised from time to time upon actual receipt by the Company of written notice of exercise stating the number of Shares with respect to which the Share Appreciation Right is being exercised. No fractional Shares will be issued in payment
for Share Appreciation Rights, but instead cash will be paid for a fraction or, if the Committee should so determine, the number of Shares will be rounded downward to the next whole Share.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="Right"><FONT FACE="Times New Roman">7</FONT></P>
<P><FONT FACE="Times New Roman"><U> </U></FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Limitations</U>. The Committee may impose, in its discretion, such conditions upon the exercisability or transferability of Share Appreciation Rights as it may deem fit.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(d)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Limited Share Appreciation Rights</U>. The Committee may grant LSARs that are exercisable upon the occurrence of specified contingent events. Such LSARs may provide for a different method of
determining appreciation, specify that payment will be made only in cash and provide that any related Awards are not exercisable while such LSARs are exercisable. Unless the context otherwise requires, whenever the term &quot;Share Appreciation
Right&quot; is used in the Plan, such term shall include LSARs.</FONT></TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman">8.<B> Other Share-Based Awards</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Committee, in its sole discretion, may grant Awards of Shares, Awards of restricted Shares, Awards of RSUs and other Awards that are valued in whole or
in part by reference to, or are otherwise based on the Fair Market Value, of Shares (&quot;Other Share-Based Awards&quot;). Such Other Share-Based Awards shall be in such form, and dependent on such conditions, as the Committee shall determine,
including, without limitation, the right to receive one or more Shares (or the equivalent cash value of such Shares) upon the completion of a specified period of service, the occurrence of an event and/or the attainment of performance objectives.
Other Share-Based Awards may be granted alone or in addition to any other Awards granted under the Plan. Subject to the provisions of the Plan, the Committee shall determine: (i) to whom and when Other Share-Based Awards will be made; (ii) the
number of Shares to be awarded under (or otherwise related to) such Other Share-Based Awards; (iii) whether such Other Share-Based Awards shall be settled in cash, Shares or a combination of cash and Shares; and (iv) all other terms and conditions
of such Other Share-Based Awards (including, without limitation, the vesting provisions thereof and provisions ensuring that all Shares so awarded and issued shall be fully paid and non-assessable). If any Award is satisfied, in whole or in part, in
newly issued Shares, it will be a condition of issue that the Participant agrees to pay to the Company the aggregate par value of such Shares.</FONT></P>

<P><FONT FACE="Times New Roman">9.<B> Adjustments Upon Certain Events</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding any other provisions in the Plan to the contrary, the following provisions shall apply to all Awards granted under the Plan:</FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Generally</U>. In the event of any change in the outstanding Shares after the Effective Date by reason of any Share dividend or split, reorganization, recapitalization, merger, consolidation,
amalgamation, spin-off or combination transaction or exchange of Shares or other corporate exchange, or any distribution to shareholders of Shares other than regular cash dividends or any transaction similar to the foregoing, the Committee in its
sole discretion and without liability to any person may make such substitution or adjustment, if any, as it deems to be equitable, as to (i) the number or kind of Shares or other securities issued or reserved for issuance pursuant to the Plan or
pursuant to outstanding Awards, (ii) the Option Price or exercise price of any Share Appreciation Right and/or (iii) any other affected terms of any Award.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="Right"><FONT FACE="Times New Roman">8</FONT></P>
<P></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="91%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="91%"><FONT FACE="Times New Roman"><U>Change in Control</U>. In the event of a Change in Control after the Effective Date, (i) any outstanding Awards then held by Participants which are unexercisable or otherwise unvested shall
automatically be deemed exercisable or otherwise vested, as the case may be, as of immediately prior to such Change in Control, and (ii) the Committee may, in its sole discretion, provide for (x) the termination of an Award upon the consummation of
the Change in Control, (y) the payment of a cash amount in exchange for the cancellation of an Award which, in the case of Options and Share Appreciation Rights, may equal the excess, if any, of the Fair Market Value of the Shares subject to such
Options or Share Appreciation Rights over the aggregate exercise price of such Options or Share Appreciation Rights, and/or (z) the issuance of substitute Awards that will substantially preserve the otherwise applicable terms of any affected Awards
previously granted hereunder.</FONT></TD>
</TR>
</TABLE>
<P>&nbsp;</P>
<P><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman">10.<B> No Right to Employment or Awards</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The granting of an Award under the Plan shall impose no obligation on the Company or any Affiliate to continue the employment or service or consulting
relationship of a Participant and shall not lessen or affect the Company's or Affiliate's right to terminate the employment or service or consulting relationship of such Participant. No Participant or other person shall have any claim to be granted
any Award, and there is no obligation for uniformity of treatment of Participants, or holders or beneficiaries of Awards. The terms and conditions of Awards and the Committee's determinations and interpretations with respect thereto need not be the
same with respect to each Participant (whether or not such Participants are similarly situated).</FONT></P>

<P><FONT FACE="Times New Roman">11.<B> Successors and Assigns</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be binding on all successors and assigns of the Company and a Participant, including without limitation, the estate of such Participant and
the executor, administrator or trustee of such estate, or any receiver or trustee in bankruptcy or representative of the Participant's creditors.</FONT></P>

<P ALIGN="Right"><FONT FACE="Times New Roman">9</FONT></P>
<P></P>
<P><FONT FACE="Times New Roman">12.<B> Nontransferability of Awards</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise determined by the Committee, an Award shall not be transferable or assignable by the Participant other than by will or by the laws of
descent and distribution. An Award exercisable after the death of a Participant may be exercised by the legatees, personal representatives or distributees of the Participant.</FONT></P>

<P><FONT FACE="Times New Roman">13.<B> Amendments or Termination</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board may amend, alter or discontinue the Plan, but no amendment, alteration or discontinuation shall be made which, without the consent of a
Participant, would diminish any of the rights of the Participant under any Award theretofore granted to such Participant under the Plan; <U>provided</U>, <U>however</U>, that the Committee may amend the Plan in such manner as it deems necessary to
permit Awards to meet the requirements of the Code or other applicable laws.</FONT></P>

<P><FONT FACE="Times New Roman">14.<B> International Participants</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to Participants who reside or work outside the United States of America, the Committee may, in its sole discretion, amend the terms of the Plan
or Awards with respect to such Participants in order to conform such terms with the provisions of local law, and the Committee may, where appropriate, establish one or more sub-plans to reflect such amended or varied provisions.</FONT></P>

<P><FONT FACE="Times New Roman">15.<B> Choice of Law</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be governed by and construed in accordance with the laws of the State of New York without regard to conflicts of laws.</FONT></P>

<P><FONT FACE="Times New Roman">16.<B> Effectiveness of the Plan</B></FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be effective as of the Effective Date, subject to the approval of the shareholders of the Company.</FONT></P>
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<TYPE>EX-10.4
<SEQUENCE>4
<FILENAME>dex104.htm
<DESCRIPTION>ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN
<TEXT>

<HTML>
<HEAD>
 <TITLE>ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN</TITLE>
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<P ALIGN="right"><FONT FACE="Times New Roman">Exhibit 10.4</FONT> </P>
<P ALIGN="CENTER"><B><FONT FACE="Times New Roman">ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN</FONT></B></P>

<P><FONT FACE="Times New Roman">1.</FONT><B><FONT FACE="Times New Roman"> Purpose of the Plan</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The purpose of the Plan is to give Eligible Employees of the Company and its Subsidiaries the ability to share in the Company's future success. The
Company expects that it will benefit from the added interest which such Eligible Employees will have in the welfare of the Company as a result of their increased equity interest in the Company's success.</FONT></P>

<P><FONT FACE="Times New Roman">2.</FONT><B><FONT FACE="Times New Roman"> Definitions</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following capitalized terms used in the Plan have the respective meanings set forth in this Section:</FONT></P>

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<TD WIDTH="7%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Act</U>: The Securities Exchange Act of 1934, as amended, or any successor thereto.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Beneficial Owner</U>: A &quot;beneficial owner&quot;, as such term is defined in Rule 13d-3 under the Act (or any successor rule thereto).</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Board</U>: The Board of Directors of the Company.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(d)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Change in Control</U>: The occurrence of any of the following events:</FONT></TD>
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<TD WIDTH="87%"><FONT FACE="Times New Roman">(i) </FONT><FONT FACE="Times New Roman">any Person (other than (A) a Person holding securities representing 10% or more of the combined voting power of the Company's outstanding securities as of the date
that the Company completes an initial public offering (a &quot;Pre-Existing Shareholder&quot;), (B) the Company (if permitted by relevant law), any trustee or other fiduciary holding securities under an employee benefit plan of the Company, or (C)
any company owned, directly or indirectly, by the shareholders of the Company in substantially the same proportions as their ownership of shares of the Company), becomes the Beneficial Owner, directly or indirectly, of securities of the Company,
representing (I) 20% or more of the combined voting power of the Company's then-outstanding securities and (II) more of the combined voting power of the Company's then-outstanding securities than the Pre-Existing Shareholders in the
aggregate;</FONT></TD>
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<TD WIDTH="87%"><FONT FACE="Times New Roman">(ii) </FONT><FONT FACE="Times New Roman">during any period of twenty-four consecutive months (not including any period prior to the date that the Company completes an initial public offering), individuals
who at the beginning of such period constitute the Board, and any new director (other than a director nominated by any Person (other than the Board) who publicly announces an intention to take or to consider taking actions (including, but not
limited to, an actual or threatened proxy contest) which if consummated would constitute a Change in Control under (i), (iii) or (iv) of this Section 2(d)) whose election by the Board or nomination for election by the Company's shareholders was
approved by a vote of at least two-thirds of the directors then still in office who either were directors at the beginning of the period or whose election or nomination for election was previously so approved, cease for any reason to constitute at
least a majority thereof;</FONT></TD>
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<P ALIGN="right"><FONT FACE="Times New Roman">2</FONT></P>
<P><FONT FACE="Times New Roman"><U> </U></FONT></P>

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<TD WIDTH="87%"><FONT FACE="Times New Roman">(iii) </FONT><FONT FACE="Times New Roman">the consummation of any transaction or series of transactions resulting in a merger, consolidation or amalgamation, in which the Company is involved, other than a
merger, consolidation or amalgamation which would result in the shareholders of the Company immediately prior thereto continuing to own (either by remaining outstanding or by being converted into voting securities of the surviving entity), in the
same proportion as immediately prior to the transaction(s), more than 50% of the combined voting power of the voting securities of the Company or such surviving entity outstanding immediately after such merger, consolidation or amalgamation;
or</FONT></TD>
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<TD WIDTH="87%"><FONT FACE="Times New Roman">(iv) </FONT><FONT FACE="Times New Roman">the complete liquidation of the Company or the sale or disposition by the Company of all or substantially all of the Company's assets.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(e)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Code</U>: The Internal Revenue Code of 1986, as amended, or any successor thereto.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(f)</FONT><FONT FACE="Times New Roman"><U></U></FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Committee</U>: The Compensation Committee of the Board.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(g)</FONT><FONT FACE="Times New Roman"><U></U></FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Company</U>: Accenture Ltd, an exempted company registered in Bermuda under Number EC 30090.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(h)</FONT><FONT FACE="Times New Roman"><U></U></FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Compensation</U>: Base salary, annual bonuses, commissions, overtime and shift pay, in each case prior to reductions for pre-tax contributions made to a plan or salary reduction contributions to a plan
excludable from income under Sections 125 or 402(g) of the Code. Notwithstanding the foregoing, Compensation shall exclude severance pay, stay-on bonuses, long-term bonuses, retirement income, Change in Control payments, contingent payments, income
derived from share options, share appreciation rights and other equity-based compensation and other forms of special remuneration.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Effective Date</U>: The date the Board and the shareholders of the Company approve the Plan.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(j)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Eligible Employee</U>: An individual who is eligible to participate in the Plan pursuant to Section 5 of the Plan.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(k)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Fair Market Value</U>: On a given date, (i)&#160;if there should be a public market for the Shares on such date, the arithmetic mean of the high and low prices of the Shares as reported on such date on
the Composite Tape of the principal national securities exchange on which such Shares are listed or admitted to trading, or, if the Shares are not listed or admitted on any national securities exchange, the arithmetic mean of the per Share closing
bid price and per Share closing asked price on such date as quoted on the National Association of Securities Dealers Automated Quotation System (or such market in which such prices are regularly quoted) (the &quot;NASDAQ&quot;), or, if no sale of
Shares shall have been reported on the Composite Tape of any national securities exchange or quoted on the NASDAQ on such date, then the immediately preceding date on which sales of the Shares have been so reported or quoted shall be used; and
(ii)&#160;if there should not be a public market for the Shares on such date, the Fair Market Value shall be the value established by the Committee in good faith.</FONT></TD>
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<P ALIGN="right"><FONT FACE="Times New Roman">3</FONT></P>
<P><FONT FACE="Times New Roman"><U> </U></FONT></P>

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<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Maximum Share Amount</U>: Subject to applicable law, the maximum number of Shares that a Participant may purchase on any given Purchase Date, as determined by the Committee in its sole
discretion.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(m)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Offering Date</U>: The first date of an Offering Period.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(n)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Offering Period</U>: A period of time established by the Committee from time to time not to exceed 27 months. The Offering Period may be evidenced by such documents as may be determined by the
Committee in its sole discretion.</FONT></TD>
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<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Option</U>: A share option granted pursuant to Section 7 of the Plan.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(p)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Participant</U>: An Eligible Employee who elects to participate in the Plan pursuant to Section 6 of the Plan.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(q)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Participating Subsidiary</U>: A Subsidiary of the Company that is selected to participate in the Plan by the Committee in its sole discretion.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(r)</FONT><FONT FACE="Times New Roman"><U></U></FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Payroll Deduction Account</U>: An account to which payroll deductions of a Participant, or other payments made by a Participant to the extent provided by the Committee, are credited under Section 9(c)
of the Plan.</FONT></TD>
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<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Person</U>: A &quot;person&quot;, as such term is used for purposes of Section 13(d) or 14(d) of the Act (or any successor section thereto).</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(t)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Plan</U>: The Accenture Ltd 2001 Employee Share Purchase Plan.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(u)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Plan Broker</U>: A stock brokerage or other financial services firm designated by the Committee in its sole discretion.</FONT></TD>
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<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Purchase Date</U>: The last date of an Offering Period, or such earlier date as determined by the Committee in its sole discretion.</FONT></TD>
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<P ALIGN="right"><FONT FACE="Times New Roman">4</FONT></P>
<P><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman"><U> </U></FONT></P>

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<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Purchase Price</U>: The purchase price per Share, as determined pursuant to Section 8 of the Plan.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(x)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Shares</U>: Class A common shares of the Company.</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(y)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Subsidiary</U>: Any entity that, directly or indirectly, is controlled by the Company, and any entity in which the Company has a significant equity interest, in either case as determined by the
Committee; <U>provided</U>, <U>however</U>, that if the Plan is intended to qualify as an &quot;employee stock purchase plan&quot; within the meaning of Section 423(b) of the Code, &quot;Subsidiary&quot; shall mean a &quot;subsidiary
corporation&quot; as defined in Section 424(f) of the Code (or any successor section thereto).</FONT></TD>
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<P><FONT FACE="Times New Roman"><U> </U></FONT><FONT FACE="Times New Roman">3.</FONT><B><FONT FACE="Times New Roman"> Shares Subject to the Plan</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The total number of Shares which may be issued or transferred under the Plan is 75,000,000. The Shares may consist, in whole or in part, of unissued
Shares or previously issued Shares. The issuance or transfer of Shares pursuant to the Plan shall reduce the total number of Shares available under the Plan.</FONT></P>

<P><FONT FACE="Times New Roman">4.</FONT><B><FONT FACE="Times New Roman"> Administration</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be administered by the Committee, which may delegate its duties and powers in whole or in part as it determines. The Committee is
authorized to interpret the Plan, to establish, amend and rescind any rules and regulations relating to the Plan, and to make any other determinations that it deems necessary or desirable for the administration of the Plan. The Committee may correct
any defect or supply any omission or reconcile any inconsistency in the Plan in the manner and to the extent the Committee deems necessary or desirable. Any decision of the Committee in the interpretation and administration of the Plan, as described
herein, shall lie within its sole and absolute discretion and shall be final, conclusive and binding on all parties concerned (including, but not limited to, Participants and their beneficiaries or successors).</FONT></P>

<P><FONT FACE="Times New Roman">5.</FONT><B><FONT FACE="Times New Roman"> Eligibility</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any individual who is an employee of the Company or of a Participating Subsidiary is eligible to participate in the Plan, except that the Committee may
exclude (either generally or by reference to a subset thereof) from participation:</FONT></P>

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<TD WIDTH="7%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">employees whose customary employment is twenty (20) hours or less per week within the meaning of Section 423(b)(4)(B) of the Code;</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">employees whose customary employment is for not more than five (5) months in any calendar year within the meaning of Section 423(b)(4)(C) of the Code;</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">employees who, if granted an Option would immediately thereafter own shares possessing five percent (5%) or more of the total combined voting power or value of all classes of shares of the Company or of
its parent or Subsidiary corporation within the meaning of Section 423(b)(3) of the Code. For purposes of this Section 5(c), the rules of Section 424(d) of the Code shall apply in determining share ownership of an individual, and Shares which the
employee may purchase under outstanding Options shall be treated as Shares owned by the employee; and</FONT></TD>
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<P ALIGN="right"><FONT FACE="Times New Roman">5</FONT></P>
<P><FONT FACE="Times New Roman"> </FONT><FONT FACE="Times New Roman"> </FONT></P>

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<TD WIDTH="7%"><FONT FACE="Times New Roman">(d)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">employees who are highly compensated employees within the meaning of Section 414(q) of the Code.</FONT></TD>
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<P><FONT FACE="Times New Roman">6.</FONT><B><FONT FACE="Times New Roman"> Election to Participate</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Committee shall set forth procedures pursuant to which Eligible Employees may elect to participate in a given Offering Period under the
Plan.</FONT></P>

<P><FONT FACE="Times New Roman">7.</FONT><B><FONT FACE="Times New Roman"> Grant of Option on Enrollment</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to an Offering Period, each Participant shall be granted (as of the Offering Date or such other dates as determined by the Committee in
its sole discretion) an Option to subscribe for or purchase (as of the Purchase Date) a number of Shares equal to the lesser of (i) the Maximum Share Amount or (ii) the number determined by dividing the amount accumulated in such Participant's
Payroll Deduction Account during such Offering Period by the Purchase Price.</FONT></P>

<P><FONT FACE="Times New Roman">8.</FONT><B><FONT FACE="Times New Roman"> Purchase Price</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Purchase Price at which a Share will be issued or sold for a given Offering Period shall be established by the Committee, but shall in no event be
less than eighty-five percent (85%) of the lesser of:</FONT></P>

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<TD WIDTH="7%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">the Fair Market Value of a Share on the Offering Date; or</FONT></TD>
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<TD WIDTH="7%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">the Fair Market Value of a Share on the Purchase Date.</FONT></TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">9.</FONT><B><FONT FACE="Times New Roman"> Payment of Purchase Price; Changes in Payroll Deductions; Issuance of Shares</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to Sections 10 and 11 of the Plan:</FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">Payroll deductions (to the extent permitted by applicable local law) shall be made on each day that a Participant is paid during an Offering Period. The deductions shall be made as a percentage of the
Participant's Compensation in one percent (1%) increments, from one percent (1%) to ten percent (10%) of such Participant's Compensation, as elected by the Participant; <U>provided</U>, <U>however</U>, that no Participant shall be permitted to
purchase Shares under this Plan (or under any &quot;employee stock purchase plan&quot;, within the meaning of Section 423(b) of the Code, of the Company or any of its Subsidiaries) with an aggregate Fair Market Value (as determined as of each
Offering Date) in excess of US$25,000 for any one calendar year within the meaning of Section 423(b)(8) of the Code. For a given Offering Period, payroll deductions shall commence on the Offering Date and shall end on the related Purchase Date,
unless sooner altered or terminated as provided in the Plan.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="right"><FONT FACE="Times New Roman">6</FONT></P>
<P></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">A Participant shall not change the rate of payroll deductions once an Offering Period has commenced. The Committee shall specify procedures by which a Participant may increase or decrease the rate of
payroll deductions for subsequent Offering Periods.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%">&nbsp;</TD>
<TD WIDTH="87%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">All payroll deductions made with respect to a Participant shall be credited to the Participant's Payroll Deduction Account under the Plan and shall be deposited with the general funds of the Company, and,
to the extent permitted by applicable local law, no interest shall accrue on the amounts credited to such Payroll Deduction Account. All payroll deductions received or held by the Company may be used by the Company for any corporate purpose, and the
Company shall not be obligated to segregate such payroll deductions, to the extent permitted by applicable local law. Except to the extent provided by the Committee, a Participant may not make any separate cash payments into such Participant's
Payroll Deduction Account, and payment for Shares purchased under the Plan may not be made in any form other than by payroll deduction.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%">&nbsp;</TD>
<TD WIDTH="87%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(d)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">On each Purchase Date, the Company shall apply all funds then in the Participant's Payroll Deduction Account to purchase Shares (in whole and/or fractional Shares, as the case may be) pursuant to the
Option granted on the Offering Date (or such other date as determined by the Committee in its sole discretion). In the event that the number of Shares to be purchased by all Participants in any Offering Period exceeds the number of Shares then
available for issuance under the Plan, (i) the Company shall make a pro rata allocation of the remaining Shares in as uniform a manner as shall be practicable and as the Committee shall, in its sole discretion, determine to be equitable and (ii) all
funds not used to purchase Shares on the Purchase Date shall be returned, without interest (to the extent permitted by applicable local law), to the Participants.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%">&nbsp;</TD>
<TD WIDTH="87%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(e)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">As soon as practicable following the end of each Offering Period, the number of Shares purchased by each Participant shall be deposited into an account established in the Participant's name with the Plan
Broker. Unless otherwise permitted by the Committee in its sole discretion, dividends that are declared on the Shares held in such account shall be reinvested in whole or fractional Shares.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%">&nbsp;</TD>
<TD WIDTH="87%">&nbsp;</TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(f)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">At any time after the 24 month period following the relevant Purchase Date, the Participant may (i) transfer the Participant's Shares to another brokerage account of the Participant's choosing or (ii)
request in writing that such Shares be transferred to the Participant with respect to the whole Shares in the Participant's Plan Broker account and that any fractional Shares remaining in such account be paid in cash to the Participant. The
Committee may require, in its sole discretion, that the Participant bear the cost of transferring such Shares.</FONT></TD>
</TR>
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%">&nbsp;</TD>
<TD WIDTH="87%">&nbsp;</TD>
</TR>
</TABLE>

<P ALIGN="right"><FONT FACE="Times New Roman">7</FONT></P>
<P><FONT FACE="Times New Roman"> </FONT></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(g)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman">The Participant shall have no interest or voting right in the Shares covered by the Participant's Option until such Option is exercised and the Shares in question are registered in the name of the
Participant.</FONT></TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">10.</FONT><B><FONT FACE="Times New Roman"> Withdrawal</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Participant may withdraw from participation in respect of an Offering Period or from the Plan under such terms and conditions as are established
by the Committee in its sole discretion. Upon a Participant's withdrawal from participation in respect of any Offering Period or from the Plan, all accumulated payroll deductions in the Payroll Deduction Account shall be returned, without interest
(to the extent permitted by applicable law), to such Participant, and such Participant shall not be entitled to any Shares on the Purchase Date or thereafter with respect to the Offering Period in effect at the time of such withdrawal. Such
Participant shall be permitted to participate in subsequent Offering Periods pursuant to such terms and conditions established by the Committee in its sole discretion.</FONT></P>

<P><FONT FACE="Times New Roman">11.</FONT><B><FONT FACE="Times New Roman"> Termination of Employment</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant shall cease to participate in the Plan upon the Participant's termination of employment for any reason. All payroll deductions credited
to the Participant's Payroll Deduction Account as of the date of such termination shall be (a) in the event such termination is due to a transfer to a Subsidiary, applied to the purchase of Shares on the next Purchase Date, or (b) in the event such
termination is due to any reason other than (a) above, returned, without interest (to the extent permitted by applicable local law), to such Participant or to the Participant's designated beneficiary, as the case may be, and such Participant or
beneficiary shall have no future rights in any unexercised Options under the Plan.</FONT></P>

<P><FONT FACE="Times New Roman">12.</FONT><B><FONT FACE="Times New Roman"> Adjustments Upon Certain Events</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding any other provisions in the Plan to the contrary, the following provisions shall apply to all Options granted under the Plan:</FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(a)</FONT><FONT FACE="Times New Roman"><U></U></FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Generally</U>. In the event of any change in the outstanding Shares after the Effective Date by reason of any Share dividend or split, reorganization, recapitalization, merger, consolidation,
amalgamation, spin-off or combination transaction or exchange of Shares or other corporate exchange, or any distribution to shareholders of Shares other than regular cash dividends or any transaction similar to the foregoing, the Committee in its
sole discretion and without liability to any person may make such substitution or adjustment, if any, as it deems to be equitable, as to (i) the number or kind of Shares or other securities issued or reserved for issuance pursuant to the Plan, (ii)
the number or kind of Shares or other securities subject to outstanding Options, (iii) the Purchase Price and/or (iv) any other affected terms of such Options.</FONT></TD>
</TR>
</TABLE>

<P ALIGN="right"><FONT FACE="Times New Roman">8</FONT></P>
<P><FONT FACE="Times New Roman"><U> </U></FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR ALIGN="left" VALIGN="top">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="87%"><FONT FACE="Times New Roman"><U>Change in Control</U>. In the event of a Change in Control, the Committee in its sole discretion and without liability to any person may take such actions, if any, as it deems necessary or desirable
with respect to any Option as of the date of the consummation of the Change in Control.</FONT></TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">13.</FONT><B><FONT FACE="Times New Roman"> Nontransferability </FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise determined by the Committee, Options granted under the Plan shall not be transferable or assignable by the Participant other than by
will or by the laws of descent and distribution.</FONT></P>

<P><FONT FACE="Times New Roman">14.</FONT><B><FONT FACE="Times New Roman"> No Right to Employment</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The granting of an Option under the Plan shall impose no obligation on the Company or any Subsidiary to continue the employment of a Participant and
shall not lessen or affect the Company's or Subsidiary's right to terminate the employment of such Participant.</FONT></P>

<P><FONT FACE="Times New Roman">15.</FONT><B><FONT FACE="Times New Roman"> Amendment or Termination of the Plan</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall continue until the earliest to occur of the following: (a) termination of the Plan by the Board, (b) issuance of all of the Shares
reserved for issuance under the Plan, or (c) the tenth anniversary of the Effective Date. The Board may amend, alter or discontinue the Plan, but no amendment, alteration or discontinuation shall be made which (x) without the approval of the
shareholders of the Company, would (except as is provided in Section 12 of the Plan) increase the total number of Shares reserved for the purposes of the Plan or (y) without the consent of a Participant, would impair any of the rights or obligations
under any Option theretofore granted to such Participant under the Plan; <U>provided</U>, <U>however</U>, that the Committee may amend the Plan in such manner as it deems necessary to permit the granting of Options meeting the requirements of the
Code or other applicable laws.</FONT></P>

<P><FONT FACE="Times New Roman">16.</FONT><B><FONT FACE="Times New Roman"> Tax Withholding</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company shall have the right to withhold from a Participant such withholding taxes as may be required by federal, state, local or other law, or to
otherwise require the Participant to pay such withholding taxes. Unless the Committee specifies otherwise, a Participant may elect to pay a portion or all of such withholding taxes by (a) delivery of Shares; <U>provided</U> that such Shares have
been held by the Participant for no less than six months (or such other period as established from time to time by the Committee or generally accepted accounting principles), or (b) having Shares equal to the minimum statutory withholding rate
withheld by the Company from any Shares that otherwise would have been received by the Participant.</FONT></P>

<P><FONT FACE="Times New Roman">17.</FONT><B><FONT FACE="Times New Roman"> International Participants</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to Participants who reside or work outside the United States of America, the Committee may, in its sole discretion, amend the terms of the
Plan or Awards with respect to such Participants in order to conform such terms with the provisions of local law, and the Committee may, where appropriate, establish one or more sub-plans to reflect such amended or varied provisions.</FONT></P>

<P ALIGN="right"><FONT FACE="Times New Roman">9</FONT></P>
<P><FONT FACE="Times New Roman">18.</FONT><B><FONT FACE="Times New Roman"> Notices</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All notices and other communications hereunder shall be in writing and hand delivered or mailed by registered or certified mail (return receipt
requested) or sent by any means of electronic message transmission with delivery confirmed (by voice or otherwise) to the Company in care of its General Counsel at:</FONT></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accenture Ltd
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1661 Page Mill Road
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Palo Alto, CA 94304
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Telecopy: (650) 213-2956
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attn: General Counsel</FONT></P>

<P><FONT FACE="Times New Roman">(or, if different, the then current principal business address of the duly appointed General Counsel of the Company) and to the Participant at the address appearing in the personnel records of the Company for the
Participant or to either party at such other address as either party hereto may hereafter designate in writing to the other. Any such notice shall be deemed effective upon receipt thereof by the addressee.</FONT></P>

<P><FONT FACE="Times New Roman">19.</FONT><B><FONT FACE="Times New Roman"> Choice of Law</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be governed by and construed in accordance with the laws of the State of New York without regard to the conflicts of laws provisions
thereof.</FONT></P>

<P><FONT FACE="Times New Roman">20.</FONT><B><FONT FACE="Times New Roman"> Effectiveness of the Plan</FONT></B></P>

<P><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be effective as of the Effective Date.</FONT></P>
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<DOCUMENT>
<TYPE>EX-10.5
<SEQUENCE>5
<FILENAME>dex105.htm
<DESCRIPTION>FORM OF ARTICLES OF ASSOCIATION OF ACCENTURE SCA
<TEXT>

<HTML>
<HEAD>
 <TITLE>FORM OF ARTICLES OF ASSOCIATION OF ACCENTURE SCA</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">
<P>
<A NAME="TopOfPage"> </A>
</P>
<P ALIGN="right">Exhibit 10.5</P>
<HR NOSHADE ALIGN="center" WIDTH="80%" SIZE="1">
<P>&nbsp; </P>
<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">ACCENTURE SCA</FONT></B></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">Soci&eacute;t&eacute; en commandite par actions</FONT></B></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">Si&egrave;ge social: 398, route d'Esch, L-1471 Luxembourg</FONT></B></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">Registre de Commerce Luxembourg n&#176; B 79874</FONT></B></P>
<P ALIGN="CENTER">&nbsp;</P>
<UL>
<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">STATUTS COORDONNES</FONT></B></P>
</UL>
<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">&agrave; la date du 1<SUP>er</SUP>
juin 2001</FONT></B></P>
<P ALIGN="CENTER">&nbsp;</P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">UPDATED ARTICLES OF ASSOCIATION</FONT></B></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman" SIZE="+2">as at June1<SUP>st</SUP>
, 2001</FONT></B></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman">ENGLISH VERSION</FONT></B></P>
<P><B><FONT FACE="Times New Roman">Article 1 - Form</FONT></B></P>

<P><FONT FACE="Times New Roman">There exists among Accenture Ltd, a company limited by shares organised under the laws of Bermuda, being the general partner (<I>g&eacute;rant</I> <I>commandit&eacute;</I>) (the &quot;General Partner&quot; or
&quot;Accenture Ltd&quot;) of <B>Accenture SCA</B>, a partnership limited by shares (<I>soci&eacute;t&eacute; en<B> </B>commandite par actions</I>) (hereinafter referred to as the &quot;Company&quot;)<B> </B>and Accenture Minority IV, Ltd, a
Gibraltar company being the current limited shareholder (<I>associ&eacute; commanditaire</I>) of the Company and all those persons who shall become limited shareholders (<I>associ&eacute;s commanditaires</I>) (the &quot;Limited Shareholders&quot;)
of the Company.</FONT></P>

<P><FONT FACE="Times New Roman">Hereinafter the Limited Shareholders and the General Partner will be referred to individually as a Shareholder and collectively as the Shareholders.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 2 - Term</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 3 - Purposes</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 4 - Registered office</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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 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.</FONT></P>

<P>&nbsp;</P>
<P><B><FONT FACE="Times New Roman">Article 5 - Capital</FONT></B></P>
<P><FONT FACE="Times New Roman">The Company has a subscribed, issued and fully paid nominal share capital of <B>EUR</B> <B>1,520,463,412.50</B> (one billion five hundred twenty million, four hundred sixty three thousand four hundred twelve Euro and
fifty Cents) divided into shares (<I>actions de commandit&eacute;</I>) held by the General Partner and having a par value of one Euro and twenty-five cents (EUR 1.25) each and shares (<I>actions de commanditaires</I>) held by the Limited
Shareholder(s) having a par value of one Euro and twenty-five cents (EUR 1.25) each.<B> </B>The Shares are divided into <B>745,412,422</B> (seven hundred forty-five million four hundred twelve thousand four hundred twenty-two) Class I Common Shares
(&quot;Class I Common Shares&quot;) and <B>470,958,308</B> (four hundred seventy million nine hundred fifty-eight thousand three hundred eight) Class II Common Shares (&quot;Class II Common Shares&quot;) 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 &quot;Share&quot; and collectively as the &quot;Shares&quot;. 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 10th August, 1915, on commercial companies, as amended (the &quot;Law&quot;), and the redemption features laid down in
Article 7 hereof shall apply thereto.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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 issued in accordance
with the conversion ratio in replacement of the Class I Common Shares so converted.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">The authorisation granted to the General Partner includes the authorisation to issue Shares to itself.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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. </FONT></P>

<P><FONT FACE="Times New Roman">The Shares of the Company are and they continue to stay in registered form. The Shares are not certificated, but a certificate (<I>certificat d'inscription nominative</I>) 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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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 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.</FONT></P>
<P>&nbsp; </P>

<P><B><FONT FACE="Times New Roman">Article 6 - Transfer of Shares</FONT></B></P>

<P><FONT FACE="Times New Roman">Except for a redemption made pursuant to Article&nbsp;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.</FONT></P>

<P><FONT FACE="Times New Roman">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 &quot;Transfer&quot;), 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. </FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 7 - Redemption of Shares</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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. </FONT></P>

<P><FONT FACE="Times New Roman">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 &quot;Subsequent Limited Shareholder&quot;) 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.</FONT></P>

<P><FONT FACE="Times New Roman">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&nbsp;A Common Shares if the Company
receives a satisfactory opinion from an 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.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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 &quot;blackout period&quot; (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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>
<P><FONT FACE="Times New Roman"></FONT><B><FONT FACE="Times New Roman">Article 8 - Liability of Shareholders</FONT></B></P>

<P><FONT FACE="Times New Roman">The Limited Shareholders are only liable up to the amount of their capital contribution made to the Company.</FONT></P>

<P><FONT FACE="Times New Roman">The General Partner's liability is and shall be unlimited. </FONT></P>

<P><B><FONT FACE="Times New Roman">Article 9 - Meetings of Shareholders</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">All general meetings shall be chaired by the General Partner.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 10 - Notice, quorum, proxies, majority</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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: </FONT></P>

<TABLE WIDTH="85%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">amendment of these Articles of Association;</FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">dissolution and the liquidation of the Company;</FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="3%" VALIGN="top"><FONT FACE="Times New Roman">(iii)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">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; </FONT></TD>
</TR>
<TR>
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="1%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="96%" HEIGHT="22">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(iv)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">decrease of the Company's share capital; and </FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(v)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">sale of all or substantially all of the Company's assets.</FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="3"><FONT FACE="Times New Roman">The following matters shall require a unanimous resolution of all the Shareholders of the Company: </FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%" VALIGN="top"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">the redomestication of the Company (i.e. its migration) by the change of the nationality of the Company; and </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">the assessment of the Shareholders.</FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">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.</FONT></P>
<P><B><FONT FACE="Times New Roman">Article 11 - Convening notice</FONT></B></P>

<P><FONT FACE="Times New Roman">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
(<I>M&eacute;morial</I>), 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.</FONT></P>

<P><FONT FACE="Times New Roman">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. </FONT></P>

<P><FONT FACE="Times New Roman">The General Partner may determine all reasonable conditions that must be fulfilled by Shareholders for them to participate in any meeting of Shareholders.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 12 - Powers of the meeting of Shareholders</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 13 - Management</FONT></B></P>

<P><FONT FACE="Times New Roman">The Company shall be managed by the General Partner who shall be the liable partner (<I>associ&eacute; - g&eacute;rant - commandit&eacute;</I>) 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. </FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 14 - Authorised signature</FONT></B></P>

<P><FONT FACE="Times New Roman">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. </FONT></P>

<P><B><FONT FACE="Times New Roman">Article 15 - Remuneration of General Partner; Expenses</FONT></B></P>

<P><FONT FACE="Times New Roman">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).</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 16 - Supervisory Board</FONT></B></P>

<P><FONT FACE="Times New Roman">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
&quot;Supervisory Board&quot;).</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">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. </FONT></P>

<P><FONT FACE="Times New Roman">The general meeting of Shareholders shall determine the remuneration of the Supervisory Board, if any.</FONT></P>

<P><FONT FACE="Times New Roman">The Supervisory Board shall be convened by its chairman (as appointed by the Supervisory Board from the Board members) or by the General Partner.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 17 - Accounting year - Accounts</FONT></B></P>

<P><FONT FACE="Times New Roman">The accounting year of the Company shall begin on 1st September and it shall terminate on 31st August of each year.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 18 - Allocation of profits</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">The General Partner may decide to pay interim dividends under the conditions and within the limits laid down in the Law.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 19 - Dissolution and liquidation</FONT></B></P>

<P><FONT FACE="Times New Roman">The Company may be voluntarily dissolved by a resolution passed at a general meeting of Shareholders with the consent of the General Partner.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 20 - Amendments</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 21 - Tax Matters</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 22 - Applicable law</FONT></B></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 23 - Definitions</FONT></B></P>

<P><FONT FACE="Times New Roman">The &quot;Average Price Per Share&quot; 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.</FONT></P>

<P><FONT FACE="Times New Roman">The &quot;Market Price of an Accenture Ltd Class A Common Share&quot; 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 &quot;Market Price of an Accenture Ltd Class A Common Share&quot; as of such day shall
be the weighted average sale price per share, net of brokerage and similar costs.</FONT></P>

<P></P>
<P><FONT FACE="Times New Roman">The &quot;Valuation Ratio&quot; 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:
</FONT></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman">Accenture Ltd acquires or otherwise holds more than a <I>de miminis</I> amount of assets other than:</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%"><FONT FACE="Times New Roman">(a)</FONT></TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD COLSPAN="2"><FONT FACE="Times New Roman">its shareholding in the Company,</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="1%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="1%" HEIGHT="22">&nbsp;</TD>
<TD HEIGHT="22" COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top"><FONT FACE="Times New Roman">(b)</FONT></TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD COLSPAN="2"><FONT FACE="Times New Roman">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 </FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top"><FONT FACE="Times New Roman">(c)</FONT></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;&nbsp;</TD>
<TD VALIGN="top" COLSPAN="2"><FONT FACE="Times New Roman">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),</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman">Accenture Ltd incurs or otherwise is liable for more than a <I>de miminis</I> amount of liabilities other than any liability for which it is the obligee under a corresponding liability of the Company or
</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%"><FONT FACE="Times New Roman">(iii)</FONT></TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman">circumstances otherwise require, then</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top"><FONT FACE="Times New Roman">(1)</FONT></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;&nbsp;</TD>
<TD VALIGN="top" COLSPAN="2"><FONT FACE="Times New Roman">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 &quot;Limited Shareholders
Committee&quot;) of such fact, </FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top"><FONT FACE="Times New Roman">(2)</FONT></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;&nbsp;</TD>
<TD VALIGN="top" COLSPAN="2"><FONT FACE="Times New Roman">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 </FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%"><FONT FACE="Times New Roman">(3)</FONT></TD>
<TD WIDTH="1%">&nbsp;&nbsp;</TD>
<TD COLSPAN="2"><FONT FACE="Times New Roman">each of the General Partner and the Limited Shareholders Committee shall use their best efforts to promptly:</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top"><FONT FACE="Times New Roman">(x)&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="91%" VALIGN="top"><FONT FACE="Times New Roman">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
</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="91%" VALIGN="top">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top"><FONT FACE="Times New Roman">(y)&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="91%" VALIGN="top"><FONT FACE="Times New Roman">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). </FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="91%" VALIGN="top">&nbsp;</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">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 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.</FONT></P>

<P></P>
<TABLE WIDTH="85%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="3"><FONT FACE="Times New Roman">If Accenture Ltd:</FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">(i)</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">pays a dividend or makes a distribution on its Accenture Ltd Class A Common Shares in Accenture Ltd Class A Common Shares, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">subdivides its outstanding Accenture Ltd Class A Common Shares into a greater number of shares, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(iii)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">combines its outstanding Accenture Ltd Class A Common Shares into a smaller number of shares, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="1%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="96%" HEIGHT="22">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(iv)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">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 </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(v)</FONT></TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%"><FONT FACE="Times New Roman">issues by reclassification of its Accenture Ltd Class A Common Shares any shares of its share capital, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="96%">&nbsp;</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">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).</FONT></P>
<P><FONT FACE="Times New Roman">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 &quot;Accenture Ltd Class A Common Shares&quot; and &quot;Accenture Ltd&quot; shall refer to such voting
securities formerly representing or distributed in respect of Accenture Ltd Class A Common Shares and such entity, respectively.&quot;</FONT></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman">VERSION FRANCAISE</FONT></B></P>

<P><B><FONT FACE="Times New Roman">Article 1 - Forme</FONT></B></P>

<P><FONT FACE="Times New Roman">Entre Accenture Ltd, soci&eacute;t&eacute; anonyme (<I>company limited by shares</I>) constitu&eacute;e en vertu du droit des Bermudes, le g&eacute;rant commandit&eacute; (le &#171;&nbsp;g&eacute;rant
commandit&eacute;&nbsp;&#187; ou &#171;&nbsp;Accenture Ltd&nbsp;&#187;) et Accenture Minority IV, Ltd, soci&eacute;t&eacute; constitu&eacute;e &agrave; Gibraltar, associ&eacute; commanditaire actuel de la soci&eacute;t&eacute; et les personnes qui
deviendront des associ&eacute;s commanditaires de la soci&eacute;t&eacute; (les &#171;&nbsp;associ&eacute;s commanditaires&nbsp;&#187;), il est form&eacute; <B>Accenture SCA</B>, une soci&eacute;t&eacute; en<B> </B>commandite par actions
(ci-apr&egrave;s d&eacute;nomm&eacute;e la &#171;&nbsp;soci&eacute;t&eacute;&nbsp;&#187;).</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">Ci-apr&egrave;s, les associ&eacute;s commanditaires et le g&eacute;rant commandit&eacute; seront chacun d&eacute;nomm&eacute; un actionnaire et ensemble des actionnaires.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 2 - Dur&eacute;e</FONT></B></P>

<P><FONT FACE="Times New Roman">La Soci&eacute;t&eacute; est constitu&eacute;e pour une dur&eacute;e illimit&eacute;e. Cependant, la Soci&eacute;t&eacute; est dissoute dans le cas de l'adoption d'une r&eacute;solution de dissolution de la
Soci&eacute;t&eacute; par une assembl&eacute;e g&eacute;n&eacute;rale des actionnaires d&eacute;lib&eacute;rant conform&eacute;ment aux conditions de quorum et de majorit&eacute; requises pour la modification des statuts. La Soci&eacute;t&eacute;
n'est pas dissoute dans le cas de la d&eacute;mission, de la dissolution, de la faillite ou de l'insolvabilit&eacute; du g&eacute;rant commandit&eacute;.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 3 - Objet</FONT></B></P>

<P><FONT FACE="Times New Roman">L'objet de la Soci&eacute;t&eacute; est la d&eacute;tention de participations, sous quelque forme que ce soit, dans des soci&eacute;t&eacute;s luxembourgeoises et &eacute;trang&egrave;res, l'acquisition par voie
d'achat, de souscription ou de toute autre mani&egrave;re, ainsi que la cession par voie de vente, d'&eacute;change ou de toute autre mani&egrave;re d'actions, d'obligations, de billets et autres valeurs mobili&egrave;res de toute nature, et la
propri&eacute;t&eacute;, l'administration, le d&eacute;veloppement et la gestion de ses participations et de son portefeuille d'actifs.</FONT></P>

<P><FONT FACE="Times New Roman">La Soci&eacute;t&eacute; peut exercer toute activit&eacute; commerciale, financi&egrave;re et/ou industrielle ou conserver un &eacute;tablissement commercial ouvert au public. La Soci&eacute;t&eacute; peut participer
directement ou indirectement &agrave; l'&eacute;tablissement et au d&eacute;veloppement de toutes entreprises financi&egrave;res, industrielles ou commerciales au Luxembourg et &agrave; l'&eacute;tranger et peut leur pr&ecirc;ter toute assistance,
de nature financi&egrave;re ou non, comme notamment l'octroi de pr&ecirc;ts ou d'avances, de garanties &agrave; leur avantage ou toute autre forme d'assistance. La Soci&eacute;t&eacute; peut emprunter sous toute forme et peut proc&eacute;der
&agrave; l'&eacute;mission d'obligations et de billets, qu'ils soient ou non convertibles ou &eacute;changeables contre des actions de la soci&eacute;t&eacute; ou des actions de toutes autres soci&eacute;t&eacute;s.</FONT></P>

<P><FONT FACE="Times New Roman">La Soci&eacute;t&eacute; peut conclure et ex&eacute;cuter des conventions g&eacute;n&eacute;rales de partenariat et de marketing et toute autre convention destin&eacute;e &agrave; promouvoir et &agrave; assurer le
d&eacute;veloppement et le fonctionnement du groupe Accenture, en ce compris et de mani&egrave;re non exhaustive, toute op&eacute;ration impliquant ou se rapportant au personnel de toute soci&eacute;t&eacute; du groupe.</FONT></P>

<P><FONT FACE="Times New Roman">De mani&egrave;re g&eacute;n&eacute;rale, elle peut prendre toutes mesures de surveillance et de contr&ocirc;le et exercer toute op&eacute;ration qu'elle peut juger utile &agrave; la r&eacute;alisation et au
d&eacute;veloppement de ses objets.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 4 - Si&egrave;ge social</FONT></B></P>

<P><FONT FACE="Times New Roman">Le si&egrave;ge social de la soci&eacute;t&eacute; est fix&eacute; &agrave; Luxembourg, au Grand Duch&eacute; de Luxembourg. Le g&eacute;rant commandit&eacute; peut &eacute;tablir des succursales ou d'autres bureaux
au Luxembourg ou &agrave; l'&eacute;tranger.</FONT></P>

<P><FONT FACE="Times New Roman">Si le g&eacute;rant commandit&eacute; d&eacute;cide que des &eacute;v&eacute;nements extraordinaires de nature politique, &eacute;conomique ou sociale sont survenus ou sont imminents, qui entravent ou sont
susceptibles d'entraver les activit&eacute;s normales de la soci&eacute;t&eacute; &agrave; son si&egrave;ge social, ou la facilit&eacute; de communication entre le si&egrave;ge et les personnes situ&eacute;es &agrave; l'&eacute;tranger, le
si&egrave;ge social peut &ecirc;tre provisoirement transf&eacute;r&eacute; &agrave; l'&eacute;tranger jusqu'&agrave; cessation compl&egrave;te de ces circonstances extraordinaires&nbsp;; ces mesures provisoires n'ont aucun effet sur la
nationalit&eacute; de la soci&eacute;t&eacute;, qui, nonobstant le transfert provisoire de son si&egrave;ge, restera une soci&eacute;t&eacute; en commandite par actions luxembourgeoise.</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 5 - Capital</FONT></B></P>

<P><FONT FACE="Times New Roman">Le capital actions nominal souscrit, &eacute;mis et lib&eacute;r&eacute; de la Soci&eacute;t&eacute; est de <B>EUR 1,520,463,412.50</B> (un milliard cinq cent vingt millions quatre cent soixante-trois mille quatre
cent douze Euro et cinquante Cents) repr&eacute;sent&eacute; par des actions de commandit&eacute; d&eacute;tenues par le g&eacute;rant commandit&eacute; d'une valeur nominale de un Euro et vingt-cinq cents chacune (1,25&nbsp;EUR) et des actions de
commanditaires d&eacute;tenues par le(s) associ&eacute;(s) commanditaire(s) d'une valeur nominale de un Euro et vingt-cinq cents (1,25&nbsp;EUR) chacune.<B> </B>Les actions sont divis&eacute;es en <B>745,412,422</B> (sept cent quarante-cinq millions
quatre cent douze mille quatre cent vingt-deux) actions ordinaires de cat&eacute;gorie I (&#171;&nbsp;actions ordinaires de cat&eacute;gorie I&nbsp;&#187;) et en <B>479,958,308</B> (quatre cent soixante-dix-neuf millions neuf cent cinquante-huit
mille trois cent huit) actions ordinaires de cat&eacute;gorie II (&#171;&nbsp;actions ordinaires de cat&eacute;gorie II&nbsp;&#187;) assorties des m&ecirc;mes caract&eacute;ristiques et droits, &agrave; l'exception des diff&eacute;rences
expos&eacute;es dans les pr&eacute;sents statuts. Les actions ordinaires de cat&eacute;gorie I et les actions ordinaires de cat&eacute;gorie II sont chacune d&eacute;nomm&eacute;e une &#171;&nbsp;action&nbsp;&#187; et ensemble les &#171;
&nbsp;actions&nbsp;&#187;. Les actions ordinaires de cat&eacute;gorie I et les actions ordinaires de cat&eacute;gorie II sont &eacute;mises sous la forme d'actions rachetables, conform&eacute;ment &agrave; l'article 49-8 de la loi du 10 ao&ucirc;t
1915 relative aux soci&eacute;t&eacute;s commerciales, telle qu'amend&eacute;e (la &#171;&nbsp;loi&nbsp;&#187;), et les caract&eacute;ristiques de rachat stipul&eacute;es &agrave; l'article 7 des pr&eacute;sentes sont applicables &agrave; ces
actions.</FONT></P>

<P><FONT FACE="Times New Roman">Une assembl&eacute;e extraordinaire des actionnaires de la soci&eacute;t&eacute;, d&eacute;lib&eacute;rant de la mani&egrave;re requise pour la modification des pr&eacute;sents statuts, et avec l'accord du
g&eacute;rant commandit&eacute;, peut augmenter le capital souscrit et &eacute;mis.</FONT></P>

<P><FONT FACE="Times New Roman">Nonobstant le paragraphe qui pr&eacute;c&egrave;de, le g&eacute;rant commandit&eacute; de la soci&eacute;t&eacute; a l'autorisation et le pouvoir de mettre en _uvre une augmentation du capital souscrit et &eacute;mis,
en tout ou en partie, p&eacute;riodiquement, pendant une p&eacute;riode commen&ccedil;ant le 5 mai 2001 et expirant au cinqui&egrave;me anniversaire de cette date, par l'&eacute;mission d'actions repr&eacute;sentant cette augmentation totale ou
partielle du capital dans les limites du montant total du capital actions autoris&eacute; et pour le nombre et les cat&eacute;gories d'actions qui font l'objet de l'autorisation. Le g&eacute;rant commandit&eacute; accepte des souscriptions pour ces
actions.</FONT></P>

<P><FONT FACE="Times New Roman">Dans le cadre de cette autorisation d'augmenter le capital et conform&eacute;ment &agrave; l'article 32-3 (5) de la loi, le g&eacute;rant commandit&eacute; de la soci&eacute;t&eacute; est autoris&eacute;, &agrave; son
enti&egrave;re discr&eacute;tion, &agrave; renoncer en tout ou en partie ou &agrave; limiter, ou &agrave; assortir de conditions tous droits de souscription privil&eacute;gi&eacute;s des actionnaires existants pendant la m&ecirc;me p&eacute;riode de
cinq ans et &agrave; fixer le montant des primes d'&eacute;mission (le cas &eacute;ch&eacute;ant) qui devront &ecirc;tre pay&eacute;es par le(s) souscripteur(s) dans le cadre de cette augmentation de capital.</FONT></P>

<P><FONT FACE="Times New Roman">Les actions ordinaires de cat&eacute;gorie I sont convertibles en actions ordinaires de cat&eacute;gorie II par voie de r&eacute;solution d'une assembl&eacute;e extraordinaire des actionnaires de la
soci&eacute;t&eacute;, d&eacute;lib&eacute;rant comme en mati&egrave;re de modification des pr&eacute;sents statuts. Le rapport de conversion est de 1 action ordinaire de cat&eacute;gorie I pour 10 actions ordinaires de cat&eacute;gorie II. &Agrave;
l'adoption de cette r&eacute;solution, le capital nominal est augment&eacute; de 11,25&nbsp;EUR par action ordinaire de cat&eacute;gorie I ainsi converties et il est proc&eacute;d&eacute; &agrave; l'&eacute;mission d'actions ordinaires de
cat&eacute;gorie II conform&eacute;ment au rapport de conversion pour remplacer les actions ordinaires de cat&eacute;gories I ainsi converties.</FONT></P>

<P><FONT FACE="Times New Roman">Les actions ordinaires de cat&eacute;gorie II sont convertibles en actions ordinaires de cat&eacute;gorie I par voie de r&eacute;solution d'une assembl&eacute;e extraordinaire des actionnaires de la
soci&eacute;t&eacute;, d&eacute;lib&eacute;rant comme en mati&egrave;re de modification des pr&eacute;sents statuts. Le rapport de conversion est de 10 actions ordinaires de cat&eacute;gorie II pour 1 action ordinaire de cat&eacute;gorie I. &Agrave;
l'adoption de cette r&eacute;solution, le capital nominal est diminu&eacute; de 11,25&nbsp;EUR par 10 actions ordinaires de cat&eacute;gorie II ainsi converties et le montant de la diminution du capital actions nominal est affect&eacute;e &agrave;
la r&eacute;serve de primes d'&eacute;mission de la soci&eacute;t&eacute;. En outre, il est proc&eacute;d&eacute; &agrave; l'&eacute;mission d'actions ordinaires de cat&eacute;gorie I suppl&eacute;mentaires conform&eacute;ment au rapport de
conversion pour remplacer les actions ordinaires de cat&eacute;gories II ainsi converties.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">Le capital autoris&eacute; de la soci&eacute;t&eacute; est fix&eacute; &agrave; 50&nbsp;000&nbsp;000&nbsp;000&nbsp;EUR, repr&eacute;sent&eacute; par 20&nbsp;000&nbsp;000&nbsp;000 actions ordinaires de cat&eacute;gorie
I d'une valeur nominale d'un euro et vingt-cinq cents (1,25&nbsp;EUR) chacune et 20&nbsp;000&nbsp;000&nbsp;000 actions ordinaires de cat&eacute;gorie II d'une valeur nominale d'un euro et vingt-cinq cents (1,25&nbsp;EUR) chacune.</FONT></P>

<P><FONT FACE="Times New Roman">Il est conf&eacute;r&eacute; au g&eacute;rant commandit&eacute; l'autorisation et le pouvoir d'&eacute;mettre des actions ordinaires de cat&eacute;gorie I et/ou des actions ordinaires de cat&eacute;gorie II
p&eacute;riodiquement en une ou plusieurs s&eacute;ries portant diff&eacute;rents num&eacute;ros ou lettres aux fins de leur identification.</FONT></P>

<P><FONT FACE="Times New Roman">L'autorisation accord&eacute;e au g&eacute;rant commandit&eacute; inclut l'autorisation d'&eacute;mettre des actions pour lui-m&ecirc;me.</FONT></P>

<P><FONT FACE="Times New Roman">Il est par les pr&eacute;sentes conf&eacute;r&eacute; au g&eacute;rant commandit&eacute; l'autorisation et le pouvoir de fixer les conditions attach&eacute;es &agrave; toute souscription d'actions, et il peut,
p&eacute;riodiquement, mettre en _uvre cette augmentation partielle ou totale &agrave; la conversion de tout b&eacute;n&eacute;fice net de la soci&eacute;t&eacute; en capital et l'attribution d'actions enti&egrave;rement lib&eacute;r&eacute;es aux
actionnaires au lieu de dividendes.</FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; est &eacute;galement autoris&eacute; &agrave; provoquer l'&eacute;mission par la soci&eacute;t&eacute; de warrants, d'obligations convertibles ou d'instruments ou obligations
assimil&eacute;s assortis de warrants ou droits de souscription ou l'&eacute;mission de tous instruments financiers convertibles en actions aux termes et conditions fix&eacute;s par le g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Chaque fois que le g&eacute;rant commandit&eacute; agit pour mettre en _uvre une telle augmentation de capital, ainsi qu'il y est autoris&eacute;, l'article 5 des statuts de la soci&eacute;t&eacute; est modifi&eacute;
pour refl&eacute;ter le r&eacute;sultat de cette action et le g&eacute;rant commandit&eacute; prend ou autorise toute personne &agrave; prendre toutes mesures n&eacute;cessaires aux fins de l'enregistrement et de la publication de cette augmentation
et de cette modification.</FONT></P>

<P><FONT FACE="Times New Roman">La soci&eacute;t&eacute; ne reconna&icirc;t qu'un d&eacute;tenteur par action&nbsp;; si une action est d&eacute;tenue par plus d'une personne, la soci&eacute;t&eacute; a le droit de suspendre l'exercice de tous les
droits attach&eacute;s &agrave; cette action jusqu'&agrave; ce qu'une personne soit nomm&eacute;e ou d&eacute;sign&eacute;e par les d&eacute;tenteurs conjoints comme le seul propri&eacute;taire &agrave; l'&eacute;gard de la soci&eacute;t&eacute;.
</FONT></P>

<P><FONT FACE="Times New Roman">Les actions de la soci&eacute;t&eacute; sont et restent nominatives. Les actions de sont pas certifi&eacute;es, mais un certificat d'inscription nominative portant t&eacute;moignage de l'enregistrement de
l'actionnaire correspondant dans le registre des actionnaires de la soci&eacute;t&eacute; et du nombre d'actions qu'il d&eacute;tient est &eacute;mis par la soci&eacute;t&eacute; &agrave; la demande de l'actionnaire.</FONT></P>

<P><FONT FACE="Times New Roman">Un registre des actionnaires est tenu au si&egrave;ge social de la soci&eacute;t&eacute; et, dans la mesure o&ugrave; le g&eacute;rant commandit&eacute; en d&eacute;cide ainsi, par un agent de transfert et agent
charg&eacute; de la tenue des registres. Ce registre pr&eacute;cise le nom de chaque actionnaire, son domicile ou l'adresse choisie aux fins de notification, le nombre d'actions qu'il d&eacute;tient, la cat&eacute;gorie des actions, les montants
pay&eacute;s au titre de chacune de ces actions, les cessions d'actions et la date de ces cessions.</FONT></P>

<P><FONT FACE="Times New Roman">Les sommes impay&eacute;es, le cas &eacute;ch&eacute;ant, au titre d'actions &eacute;mises et en circulation peuvent &ecirc;tre appel&eacute;es &agrave; tout moment &agrave; la discr&eacute;tion du g&eacute;rant
commandit&eacute;, sous r&eacute;serve cependant que ces appels de fonds soient effectu&eacute;s au titre de toutes les actions dans les m&ecirc;mes proportions et au m&ecirc;me moment. Toute somme dont le paiement est en retard, emporte
automatiquement des int&eacute;r&ecirc;ts en faveur de la soci&eacute;t&eacute; au taux annuel de dix pour-cent (10&nbsp;%) ou &agrave; tout autre taux fix&eacute; par le g&eacute;rant commandit&eacute; p&eacute;riodiquement, calcul&eacute;s
&agrave; partir de la date &agrave; laquelle le paiement est devenu exigible jusqu'&agrave; la date du paiement r&eacute;el.</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 6 - Cession d'actions</FONT></B></P>

<P><FONT FACE="Times New Roman">Sauf &agrave; l'occasion d'un rachat effectu&eacute; en application de l'article 7, aucune cession (au sens d&eacute;fini ci-dessous) d'actions de la soci&eacute;t&eacute; par un associ&eacute; commanditaire n'est
effectu&eacute;e sans que le conseil de surveillance de la soci&eacute;t&eacute; ou son d&eacute;l&eacute;gu&eacute; ait donn&eacute; son accord pr&eacute;alable &agrave; la cession envisag&eacute;e.</FONT></P>

<P><FONT FACE="Times New Roman">Si un associ&eacute; commanditaire souhaite c&eacute;der ou ali&eacute;ner tout ou partie de ses actions dans la soci&eacute;t&eacute; ou tout ou partie des droits attach&eacute;s &agrave; ces actions, de quelque
mani&egrave;re que ce soit, dont notamment par voie de vente, donation, nantissement ou toute autre forme de charge ou autrement (une &#171;&nbsp;cession&nbsp;&#187;), il doit soumettre au pr&eacute;alable une demande &eacute;crite au conseil de
surveillance ou &agrave; son d&eacute;l&eacute;gu&eacute; par lettre recommand&eacute;e avec accus&eacute; de r&eacute;ception ou par tout autre moyen approuv&eacute; par le conseil de surveillance ou son d&eacute;l&eacute;gu&eacute;. Une telle
demande d'agr&eacute;ment comprend le nom du cessionnaire envisag&eacute;, le prix de vente ou la contrepartie envisag&eacute;s ainsi que toutes autres informations pertinentes. </FONT></P>

<P><FONT FACE="Times New Roman">La d&eacute;cision du conseil de surveillance sera communiqu&eacute;e au demandeur aussi t&ocirc;t que possible apr&egrave;s qu'elle a &eacute;t&eacute; prise. La d&eacute;cision du conseil de surveillance ou de son
d&eacute;l&eacute;gu&eacute; quant &agrave; la demande doit &ecirc;tre communiqu&eacute;e &agrave; l'associ&eacute; commanditaire par lettre recommand&eacute;e avec accus&eacute; de r&eacute;ception ou tout autre moyen approuv&eacute; par le
g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Toute cession non conforme aux termes des pr&eacute;sentes est r&eacute;put&eacute;e nulle et non avenue &agrave; l'&eacute;gard de la soci&eacute;t&eacute; et la soci&eacute;t&eacute; ne proc&egrave;de &agrave;
l'enregistrement d'aucun cessionnaire dans le registre des actionnaires sauf si (i) la cession &agrave; ce cessionnaire a &eacute;t&eacute; approuv&eacute;e par &eacute;crit par le conseil de surveillance ou son d&eacute;l&eacute;gu&eacute; et (ii)
le cessionnaire a sign&eacute; tous les documents pertinents que le conseil de surveillance ou son d&eacute;l&eacute;gu&eacute; peuvent exiger.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 7 - Rachat d'actions</FONT></B></P>

<P><FONT FACE="Times New Roman">La soci&eacute;t&eacute; est autoris&eacute;e &agrave; racheter les actions ordinaires de cat&eacute;gorie II ou toute s&eacute;rie de cette cat&eacute;gorie &agrave; la demande du g&eacute;rant commandit&eacute; et
avec l'accord &eacute;crit du conseil de surveillance conform&eacute;ment aux proc&eacute;dures pr&eacute;vues &agrave; l'article 16 des pr&eacute;sentes. Si le rachat des actions ordinaires de cat&eacute;gorie II ou d'une s&eacute;rie de cette
cat&eacute;gorie est effectu&eacute; dans le cadre ou accompagn&eacute; d'une diminution du capital actions de la soci&eacute;t&eacute;, le rachat d'actions ordinaires de cat&eacute;gorie II ou d'une s&eacute;rie de cette cat&eacute;gorie doit
&ecirc;tre approuv&eacute; par voie de r&eacute;solution adopt&eacute;e &agrave; la majorit&eacute; des deux-tiers des actionnaires pr&eacute;sents et votants d'une assembl&eacute;e des actionnaires, avec l'accord du g&eacute;rant
commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Sous r&eacute;serve de toutes restrictions contractuelles &agrave; la cession par un d&eacute;tenteur stipul&eacute;es dans tout contrat ou accord auquel la soci&eacute;t&eacute; ou quelconque de ses
soci&eacute;t&eacute;s li&eacute;es est partie, les actions ordinaires de cat&eacute;gories I et II sont rachetables pour du num&eacute;raire au choix du d&eacute;tenteur par la remise &agrave; la soci&eacute;t&eacute; d'une notification
irr&eacute;vocable d'un choix de rachat. </FONT></P>

<P><FONT FACE="Times New Roman">Nonobstant le paragraphe pr&eacute;c&eacute;dent, au choix de la soci&eacute;t&eacute; repr&eacute;sent&eacute;e par le g&eacute;rant commandit&eacute;, le prix de rachat payable &agrave; tout associ&eacute;
commanditaire qui devient associ&eacute; commanditaire apr&egrave;s 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 soci&eacute;t&eacute;s Accenture en une
structure sociale) (un &#171;&nbsp;associ&eacute; commanditaire ult&eacute;rieur&nbsp;&#187;) au titre de tout rachat au terme du pr&eacute;sent article 7 peut &ecirc;tre pay&eacute; en num&eacute;raire ou en actions ordinaires de cat&eacute;gorie A
d'Accenture Ltd et tout d&eacute;tenteur et la soci&eacute;t&eacute; peuvent convenir que la soci&eacute;t&eacute; peut racheter les actions ordinaires de cat&eacute;gorie I de ce d&eacute;tenteur pour toute autre contrepartie.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">&Agrave; la demande du g&eacute;rant commandit&eacute;, la soci&eacute;t&eacute; est autoris&eacute;e &agrave; racheter toute action ordinaire de cat&eacute;gorie I ou toute s&eacute;rie de cette cat&eacute;gorie
d&eacute;tenue par tout associ&eacute; commanditaire ult&eacute;rieur pour des actions ordinaires de cat&eacute;gorie A d'Accenture Ltd si la soci&eacute;t&eacute; re&ccedil;oit un avis satisfaisant d'un conseil juridique ou d'un conseiller fiscal
professionnel de r&eacute;putation internationale faisant &eacute;tat de ce qu'un tel rachat serait exempt&eacute; de taxe &agrave; l'&eacute;gard de cet associ&eacute; commanditaire ult&eacute;rieur. Si le rachat de l'action ordinaire de
cat&eacute;gorie I est effectu&eacute; dans le cadre ou accompagn&eacute; d'une diminution du capital actions de la soci&eacute;t&eacute;, le rachat doit en outre doit &ecirc;tre approuv&eacute; par voie de r&eacute;solution adopt&eacute;e &agrave;
la majorit&eacute; des deux-tiers des actionnaires pr&eacute;sents et votants d'une assembl&eacute;e des actionnaires, avec l'accord du g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Le prix de rachat d'une action ordinaire de cat&eacute;gorie I &agrave; payer en actions ordinaires de cat&eacute;gorie A d'Accenture Ltd est &eacute;gal au rapport d'&eacute;valuation (ainsi qu'il est d&eacute;fini
plus bas). Le prix de rachat d'une action ordinaire de cat&eacute;gorie I &agrave; payer en num&eacute;raire est &eacute;gal au rapport d'&eacute;valuation multipli&eacute; par le cours du march&eacute; d'une action ordinaire de cat&eacute;gorie A
d'Accenture Ltd (ainsi qu'il est d&eacute;fini plus bas) au jour ouvr&eacute; des march&eacute;s am&eacute;ricains suivant le jour ouvr&eacute; des march&eacute;s am&eacute;ricains auquel la soci&eacute;t&eacute; re&ccedil;oit une notification de
choix de rachat quant &agrave; cette action ordinaire de cat&eacute;gorie I.</FONT></P>

<P><FONT FACE="Times New Roman">Nonobstant toute disposition contraire, (i) aucun rachat au choix d'un associ&eacute; ne peut &ecirc;tre effectu&eacute; avant la date &agrave; laquelle les actions ordinaires de cat&eacute;gorie A d'Accenture Ltd ont
&eacute;t&eacute; cot&eacute;es &agrave; la bourse de New York et (ii) la soci&eacute;t&eacute; peut refuser d'honorer une demande de rachat &agrave; tout moment ou pendant toute p&eacute;riode, dont notamment, pendant ce qu'on appelle une
&#171;&nbsp;p&eacute;riode de <I>black-out&nbsp;</I>&#187; (et les actions ordinaires de cat&eacute;gorie I ne sont pas rachetables &agrave; ce moment ou pendant cette p&eacute;riode), si la soci&eacute;t&eacute; d&eacute;cide, sur le fondement de
l'avis d'un conseil juridique (qui peut &ecirc;tre un conseil juridique interne), qu'il existe des informations substantielles non communiqu&eacute;es au public qui peuvent influer sur le cours moyen par action (ainsi qu'il est d&eacute;fini plus
bas) &agrave; ce moment ou pendant cette p&eacute;riode.</FONT></P>

<P><FONT FACE="Times New Roman">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.</FONT></P>

<P><FONT FACE="Times New Roman">La soci&eacute;t&eacute; peut adopter des proc&eacute;dures raisonnables pour la mise en ouvre des dispositions de rachat stipul&eacute;es dans le pr&eacute;sent article 7, dont notamment des proc&eacute;dures de
remise des notifications de choix de rachat.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 8 - Responsabilit&eacute; des associ&eacute;s</FONT></B></P>

<P><FONT FACE="Times New Roman">Les associ&eacute;s commanditaires ne sont responsables qu'&agrave; concurrence de leur apport au capital de la soci&eacute;t&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">La responsabilit&eacute; du g&eacute;rant commandit&eacute; est illimit&eacute;e. </FONT></P>

<P><B><FONT FACE="Times New Roman">Article 9 - Assembl&eacute;es des actionnaires</FONT></B></P>

<P><FONT FACE="Times New Roman">L'assembl&eacute;e g&eacute;n&eacute;rale annuelle des actionnaires se tient, conform&eacute;ment au droit luxembourgeois, au si&egrave;ge social de la soci&eacute;t&eacute; au Luxembourg, ou dans tout autre lieu du
territoire du Luxembourg qui peut &ecirc;tre pr&eacute;cis&eacute; dans l'avis de convocation &agrave; l'assembl&eacute;e, le 15 janvier &agrave; midi. Si ce jour n'est pas un jour ouvrable luxembourgeois, l'assembl&eacute;e g&eacute;n&eacute;rale
annuelle se tient le jour ouvrable luxembourgeois suivant.</FONT></P>

<P><FONT FACE="Times New Roman">Les autres assembl&eacute;es des actionnaires peuvent, sous r&eacute;serve du droit applicable, se tenir au lieu, &agrave; l'heure et &agrave; la date qui peuvent &ecirc;tre pr&eacute;cis&eacute;s par le g&eacute;rant
commandit&eacute; dans les avis de convocation respectifs aux assembl&eacute;es.</FONT></P>

<P><FONT FACE="Times New Roman">Toutes les assembl&eacute;es g&eacute;n&eacute;rales sont pr&eacute;sid&eacute;es par le g&eacute;rant commandit&eacute;.</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 10 - Avis, quorum, repr&eacute;sentation, majorit&eacute;</FONT></B></P>

<P><FONT FACE="Times New Roman">Les p&eacute;riodes des avis de convocation et les r&egrave;gles de quorum exig&eacute;s par la loi s'appliquent aux assembl&eacute;es des actionnaires de la soci&eacute;t&eacute;, ainsi qu'&agrave; la tenue de ces
assembl&eacute;es, sauf disposition contraire des pr&eacute;sentes.</FONT></P>

<P><FONT FACE="Times New Roman">Chaque action donne droit &agrave; une voix. Un actionnaire peut agir &agrave; toute assembl&eacute;e des actionnaires en d&eacute;signant une autre personne par &eacute;crit (sous la forme d'un original, ou par
t&eacute;l&eacute;copie, c&acirc;ble, t&eacute;l&eacute;gramme ou t&eacute;lex) que cette personne soit ou non un actionnaire, pour &ecirc;tre son repr&eacute;sentant.</FONT></P>

<P><FONT FACE="Times New Roman">Sauf prescription l&eacute;gale contraire ou disposition contraire des pr&eacute;sents statuts, les r&eacute;solutions d'une assembl&eacute;e des actionnaires seront adopt&eacute;es &agrave; la majorit&eacute; simple
des actions repr&eacute;sent&eacute;es et votant &agrave; l'assembl&eacute;e, et avec l'accord du g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Pour les questions suivantes, un quorum compos&eacute; de la moiti&eacute; des actions &eacute;mises et en circulation de la soci&eacute;t&eacute; est n&eacute;cessaire (si et quand la loi l'exige) et un vote &agrave;
la majorit&eacute; des deux-tiers des actions repr&eacute;sent&eacute;es et votant &agrave; l'assembl&eacute;e est n&eacute;cessaire&nbsp;: </FONT></P>
<TABLE WIDTH="85%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR VALIGN="top">
<TD WIDTH="3%">(i)</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">modification des pr&eacute;sents statuts&nbsp;;</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">dissolution et liquidation de la soci&eacute;t&eacute;&nbsp;;</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(iii)</FONT></TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">d&eacute;termination du capital actions autoris&eacute; et autorisation accord&eacute;e au g&eacute;rant commandit&eacute; d'augmenter le capital actions de la soci&eacute;t&eacute; dans les limites de
l'autorisation&nbsp;; </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="22">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%" HEIGHT="19"><FONT FACE="Times New Roman">(iv)</FONT></TD>
<TD WIDTH="2%" HEIGHT="19">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="19"><FONT FACE="Times New Roman">diminution du capital actions de la soci&eacute;t&eacute;&nbsp;; et</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(v)</FONT></TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">vente de la totalit&eacute; ou de la quasi-totalit&eacute; de l'actif de la soci&eacute;t&eacute;. </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD COLSPAN="3"><FONT FACE="Times New Roman">Pour les questions suivantes, une r&eacute;solution adopt&eacute;e &agrave; l'unanimit&eacute; de tous les associ&eacute;s de la soci&eacute;t&eacute; est n&eacute;cessaire&nbsp;: </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">(i)</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">le changement de domicile de la soci&eacute;t&eacute; (c'est-&agrave;-dire sa migration) par le changement de la nationalit&eacute; de la soci&eacute;t&eacute;&nbsp;; et </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="3%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">l'&eacute;valuation des associ&eacute;s.</FONT></TD>
</TR>
<TR>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman"> </FONT><FONT FACE="Times New Roman">Les actions, g&eacute;n&eacute;ralement, votent comme une cat&eacute;gorie unique. Pour les questions qui n'ont un effet n&eacute;gatif que sur les droits des d&eacute;tenteurs des
actions d'une cat&eacute;gorie d'actions particuli&egrave;re, un quorum (si et lorsqu'il est exig&eacute; par la loi) compos&eacute; de la moiti&eacute; des actions &eacute;mises en circulation de la cat&eacute;gorie en question et un vote &agrave;
la majorit&eacute; des deux-tiers des actions de cette cat&eacute;gorie sont n&eacute;cessaires, et pour ces questions uniquement les d&eacute;tenteurs votent comme une cat&eacute;gorie distincte.</FONT></P>
<P><B><FONT FACE="Times New Roman">Article 11 - Avis de convocation</FONT></B></P>

<P><FONT FACE="Times New Roman">Les assembl&eacute;es des actionnaires sont convoqu&eacute;es par le g&eacute;rant commandit&eacute; ou par le conseil de surveillance, en application d'un avis de convocation stipulant l'ordre du jour, envoy&eacute;
par courrier recommand&eacute; au moins huit jours avant l'assembl&eacute;e &agrave; chaque actionnaire &agrave; l'adresse de l'actionnaire figurant dans le registre aux fins de notification ou, &agrave; d&eacute;faut, &agrave; son domicile figurant
dans le registre des actionnaires de la soci&eacute;t&eacute; ou par deux publications dans la presse luxembourgeoise et deux publications dans le journal officiel du Luxembourg (<I>M&eacute;morial</I>), la premi&egrave;re publication paraissant de
telle sorte que la seconde publication soit effectu&eacute;e au moins huit jours avant l'assembl&eacute;e et qu'il existe un intervalle d'au moins huit jours entre la premi&egrave;re et la seconde publication de l'assembl&eacute;e.</FONT></P>

<P></P>

<P><FONT FACE="Times New Roman">Si tous les actionnaires sont pr&eacute;sents ou repr&eacute;sent&eacute;s &agrave; une assembl&eacute;e des actionnaires, et s'ils d&eacute;clarent qu'ils ont &eacute;t&eacute; inform&eacute;s de l'ordre du jour de
l'assembl&eacute;e, l'assembl&eacute;e peut &ecirc;tre tenue sans pr&eacute;avis. </FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; peut fixer toutes les conditions raisonnables qui doivent &ecirc;tre remplies par les actionnaires pour leur permettre de participer &agrave; toute assembl&eacute;e des
actionnaires.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 12 - Attributions de l'assembl&eacute;e des actionnaires</FONT></B></P>

<P><FONT FACE="Times New Roman">Toute assembl&eacute;e r&eacute;guli&egrave;rement constitu&eacute;e des actionnaires de la soci&eacute;t&eacute; repr&eacute;sente l'ensemble des actionnaires de la soci&eacute;t&eacute;. L'assembl&eacute;e des
actionnaire ne peut adopter de r&eacute;solution sur toute question qu'avec l'accord du g&eacute;rant commandit&eacute;.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 13 - G&eacute;rance</FONT></B></P>

<P><FONT FACE="Times New Roman">La soci&eacute;t&eacute; est g&eacute;r&eacute;e par le g&eacute;rant commandit&eacute; qui est l'associ&eacute; responsable et qui est personnellement, conjointement et solidairement responsable avec la
soci&eacute;t&eacute; de tout passif qui ne peut pas &ecirc;tre r&eacute;gl&eacute; sur l'actif de la soci&eacute;t&eacute;. </FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; est investi des pouvoirs les plus &eacute;tendus pour ex&eacute;cuter tous actes d'administration et de disposition dans l'int&eacute;r&ecirc;t de la soci&eacute;t&eacute; qui ne
sont pas express&eacute;ment r&eacute;serv&eacute;s par la loi ou les pr&eacute;sents statuts &agrave; l'assembl&eacute;e des actionnaires ou au conseil de surveillance.</FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; a le pouvoir exclusif d'engager et de diriger des poursuites judiciaires et de n&eacute;gocier, r&eacute;gler &agrave; l'amiable et transiger sur des litiges pour le compte de la
soci&eacute;t&eacute;, et il peut d&eacute;l&eacute;guer ce pouvoir &agrave; toutes autres personnes ou tous autres comit&eacute;s qu'il peut d&eacute;signer, sous r&eacute;serve que le conseil de surveillance ait approuv&eacute; les personnes ou
comit&eacute;s auxquels ce pouvoir est d&eacute;l&eacute;gu&eacute; par le g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; a le pouvoir, pour le compte et au nom de la soci&eacute;t&eacute;, d'exercer tous les objets de la soci&eacute;t&eacute;, d'effectuer tous actes et de conclure et d'ex&eacute;cuter
tous contrats et autres engagements qu'il peut juger n&eacute;cessaires, souhaitables, utiles ou accessoires &agrave; ces objets. Sauf stipulation contraire expresse, le g&eacute;rant commandit&eacute; dispose des pleins pouvoirs
discr&eacute;tionnaires d'exercer, pour le compte de la soci&eacute;t&eacute;, tous les droits et pouvoirs n&eacute;cessaires ou utiles &agrave; l'accomplissement des objets de la soci&eacute;t&eacute;.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 14 - D&eacute;l&eacute;gation de signature</FONT></B></P>

<P><FONT FACE="Times New Roman">La soci&eacute;t&eacute; est li&eacute;e par la signature sociale du g&eacute;rant commandit&eacute; exprim&eacute;e par les signatures individuelles ou conjointes de toutes autres personnes auxquelles ce pouvoir a
&eacute;t&eacute; d&eacute;l&eacute;gu&eacute; par le g&eacute;rant commandit&eacute;, de la mani&egrave;re que le g&eacute;rant commandit&eacute; fixe &agrave; son enti&egrave;re discr&eacute;tion, sous r&eacute;serve de l'approbation par le
conseil de surveillance des personnes auxquelles le g&eacute;rant commandit&eacute; d&eacute;l&egrave;gue ce pouvoir. </FONT></P>

<P><B><FONT FACE="Times New Roman">Article 15 - R&eacute;mun&eacute;ration du g&eacute;rant commandit&eacute;&nbsp;; frais</FONT></B></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; ne re&ccedil;oit aucune r&eacute;mun&eacute;ration au titre de ses services de la part de la soci&eacute;t&eacute;. Dans la plus grande mesure autoris&eacute;e par la loi, mais sans
pr&eacute;judice du deuxi&egrave;me paragraphe de l'article 8, la soci&eacute;t&eacute; supporte et rembourse les co&ucirc;ts et frais encourus par le g&eacute;rant commandit&eacute; du fait de l'ex&eacute;cution de ses obligations et/ou des mesures
prises pour le compte et/ou dans l'int&eacute;r&ecirc;t de la soci&eacute;t&eacute; et peut accorder toutes avances au g&eacute;rant commandit&eacute; au titre de ces frais et co&ucirc;ts (dont notamment, les pertes, dommages-int&eacute;r&ecirc;ts
et frais de d&eacute;fense encourus du fait de demandes ou de menaces de demandes de tiers).</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 16 - Conseil de surveillance</FONT></B></P>

<P><FONT FACE="Times New Roman">Les affaires de la soci&eacute;t&eacute; et sa situation financi&egrave;re, dont en particulier ses livres et comptes, sont contr&ocirc;l&eacute;s par un conseil de surveillance compos&eacute; d'au moins trois membres
du conseil (ci-apr&egrave;s, le &#171;&nbsp;conseil de surveillance&nbsp;&#187;).</FONT></P>

<P><FONT FACE="Times New Roman">Le conseil de surveillance est consult&eacute; par le g&eacute;rant commandit&eacute; sur les questions que le g&eacute;rant commandit&eacute; peut fixer, et il autorise toutes actions du g&eacute;rant
commandit&eacute; qui peuvent, en application de la loi ou des pr&eacute;sents statuts, d&eacute;passer le champ des pouvoirs du g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Le conseil de surveillance approuve les personnes d&eacute;sign&eacute;es p&eacute;riodiquement par le g&eacute;rant commandit&eacute; pour exercer les pouvoirs du g&eacute;rant commandit&eacute; quant &agrave; la
gestion de la soci&eacute;t&eacute;, et le g&eacute;rant commandit&eacute; n'agit que par l'interm&eacute;diaire de ces personnes.</FONT></P>

<P><FONT FACE="Times New Roman">Le conseil de surveillance est &eacute;lu par un vote &agrave; la majorit&eacute; simple de l'assembl&eacute;e g&eacute;n&eacute;rale des actionnaires pour une p&eacute;riode maximale de six ans, qui est renouvelable.
</FONT></P>

<P><FONT FACE="Times New Roman">L'assembl&eacute;e g&eacute;n&eacute;rale des actionnaires fixe la r&eacute;mun&eacute;ration du conseil de surveillance, le cas &eacute;ch&eacute;ant.</FONT></P>

<P><FONT FACE="Times New Roman">Le conseil de surveillance est convoqu&eacute; par son pr&eacute;sident (ainsi qu'il est nomm&eacute; par le conseil de surveillance parmi ses membres) ou par le g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Un avis de convocation &eacute;crit sera remis &agrave; tous les membres du conseil de surveillance au moins huit jours avant la tenue de la r&eacute;union du conseil, sauf en cas d'urgence, auquel cas la nature de
l'urgence est pr&eacute;cis&eacute;e dans l'avis de convocation. Il peut &ecirc;tre renonc&eacute; &agrave; cet avis de convocation par l'accord &eacute;crit, sous la forme d'un original ou par c&acirc;ble, t&eacute;l&eacute;gramme,
t&eacute;l&eacute;copie ou t&eacute;lex, de chaque membre. Un avis de convocation distinct n'est pas n&eacute;cessaire pour les r&eacute;unions individuelles tenues au lieu, &agrave; la date et &agrave; l'heure prescrits dans un document
adopt&eacute; pr&eacute;c&eacute;demment par voie de r&eacute;solution du conseil de surveillance. Si tous les membres du conseil de surveillance sont pr&eacute;sents ou repr&eacute;sent&eacute;s &agrave; une r&eacute;union du conseil de
surveillance, et s'ils d&eacute;clarent qu'ils ont &eacute;t&eacute; inform&eacute;s de l'ordre du jour de la r&eacute;union, la r&eacute;union peut &ecirc;tre tenue sans pr&eacute;avis.</FONT></P>

<P><FONT FACE="Times New Roman">Tout membre peut agir &agrave; toute r&eacute;union du conseil de surveillance en d&eacute;signant par &eacute;crit, sous la forme d'un original ou par c&acirc;ble, t&eacute;l&eacute;gramme, t&eacute;l&eacute;copie,
t&eacute;lex ou toute autre communication &eacute;lectronique, un autre membre pour le repr&eacute;senter.</FONT></P>

<P><FONT FACE="Times New Roman">Le conseil de surveillance ne peut d&eacute;lib&eacute;rer ou agir valablement que si au moins la majorit&eacute; de ses membres est pr&eacute;sente ou repr&eacute;sent&eacute;e. Les r&eacute;solutions adopt&eacute;es
&agrave; la majorit&eacute; des voix des membres pr&eacute;sents ou repr&eacute;sent&eacute; &agrave; la r&eacute;union sont approuv&eacute;es. Les r&eacute;solutions peuvent &eacute;galement &ecirc;tre adopt&eacute;es sous la forme d'un ou de
plusieurs instruments sign&eacute;s par tous les membres.</FONT></P>

<P><FONT FACE="Times New Roman">Aucun membre du conseil de surveillance n'est responsable au titre de toute faute, tout manquement ou tout d&eacute;faut de sa part &agrave; l'&eacute;gard de la soci&eacute;t&eacute; et chaque membre du conseil de
surveillance est indemnis&eacute; sur les fonds de la soci&eacute;t&eacute; de toutes responsabilit&eacute;s, pertes, dommages-int&eacute;r&ecirc;ts ou frais encourus du fait de l'ex&eacute;cution ou de la d&eacute;charge r&eacute;elle ou
all&eacute;gu&eacute;e de ses obligations ou de l'exercice de ses pouvoirs ou de toute autre mani&egrave;re dans le cadre de ses fonctions, sous r&eacute;serve que cette exon&eacute;ration de responsabilit&eacute; et cette indemnit&eacute; ne
s'&eacute;tendent pas &agrave; toute question qui les rendrait nulles en application du droits luxembourgeois.</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 17 - Exercice - comptes</FONT></B></P>

<P><FONT FACE="Times New Roman">L'exercice de la soci&eacute;t&eacute; commence le 1er septembre et finit le 31 ao&ucirc;t de chaque ann&eacute;e.</FONT></P>

<P><FONT FACE="Times New Roman">Les comptes de la soci&eacute;t&eacute; sont tenus en euros et/ou en dollars des &Eacute;tats-Unis ou dans toute autre devise fongible que d&eacute;cide le g&eacute;rant commandit&eacute;.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 18 - Affectation des b&eacute;n&eacute;fices</FONT></B></P>

<P><FONT FACE="Times New Roman">Cinq pour-cent (5&nbsp;%) des b&eacute;n&eacute;fices annuels de la soci&eacute;t&eacute; sont affect&eacute;s &agrave; la r&eacute;serve l&eacute;gale, ainsi que la loi l'exige. Cette affectation cesse d'&ecirc;tre
n&eacute;cessaire d&egrave;s que la r&eacute;serve l&eacute;gale atteint dix pour-cent (10&nbsp;%) du capital actions nominal &eacute;mis de la soci&eacute;t&eacute; expos&eacute; &agrave; l'article 5 des pr&eacute;sentes, tel qu'il est
diminu&eacute; ou augment&eacute; p&eacute;riodiquement.</FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; fixe la mani&egrave;re dont il est dispos&eacute; des b&eacute;n&eacute;fices nets annuels, et d&eacute;cide de verser des dividendes p&eacute;riodiquement, de la mani&egrave;re
qu'il juge, &agrave; son enti&egrave;re discr&eacute;tion, la mieux correspondre &agrave; l'objet social et &agrave; la politique de la soci&eacute;t&eacute;. Une assembl&eacute;e g&eacute;n&eacute;rale des actionnaires doit approuver la
d&eacute;cision du g&eacute;rant commandit&eacute; de verser des dividendes ainsi que de l'affectation des b&eacute;n&eacute;fices propos&eacute;e par le g&eacute;rant commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Chaque actionnaire dispose des droits &agrave; dividendes correspondants &agrave; sa participation. Chaque action ordinaire de cat&eacute;gorie II donne droit &agrave; son d&eacute;tenteur &agrave; recevoir un
dividende &eacute;gal &agrave; 10&nbsp;% de tout dividende auquel une action ordinaire de cat&eacute;gorie I donne droit &agrave; son d&eacute;tenteur, en num&eacute;raire ou en nature.</FONT></P>

<P><FONT FACE="Times New Roman">Les dividendes peuvent &ecirc;tre pay&eacute;s en euros ou en dollars des &Eacute;tats-Unis ou dans toute autre devise que le g&eacute;rant commandit&eacute; d&eacute;cide et ils peuvent &ecirc;tre pay&eacute;s aux
lieux et aux dates que le g&eacute;rant commandit&eacute; d&eacute;cide.</FONT></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; peut d&eacute;cider de payer des dividendes provisoires aux conditions et dans les limites pr&eacute;vues par la loi.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 19 - Dissolution et liquidation</FONT></B></P>

<P><FONT FACE="Times New Roman">La soci&eacute;t&eacute; peut &ecirc;tre dissoute volontairement par voie de r&eacute;solution adopt&eacute;e &agrave; une assembl&eacute;e g&eacute;n&eacute;rale des actionnaires avec l'accord du g&eacute;rant
commandit&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">La liquidation est ex&eacute;cut&eacute;e par un ou plusieurs liquidateurs (qui peuvent &ecirc;tre des personnes physiques ou morales) d&eacute;sign&eacute;s par une assembl&eacute;e g&eacute;n&eacute;rale des
actionnaires qui fixe &eacute;galement leurs pouvoirs et leur r&eacute;mun&eacute;ration.</FONT></P>

<P><FONT FACE="Times New Roman">Chaque d&eacute;tenteur d'actions de la soci&eacute;t&eacute; a droit (dans la mesure de la suffisance des fonds ou de l'actif disponibles) au remboursement du montant du capital actions nominal correspondant &agrave;
sa participation en actions. Les produits de la liquidation (le cas &eacute;ch&eacute;ant), dont le remboursement du capital actions nominal, sont pay&eacute;s de telle sorte que chaque action ordinaire de cat&eacute;gorie II donne droit &agrave;
son d&eacute;tenteur &agrave; recevoir un paiement &agrave; la liquidation &eacute;gal &agrave; 10&nbsp;% de tout paiement &agrave; la liquidation auquel une action ordinaire de cat&eacute;gorie I donne droit &agrave; son d&eacute;tenteur.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 20 - Modifications</FONT></B></P>

<P><FONT FACE="Times New Roman">Les pr&eacute;sents statuts peuvent &ecirc;tre modifi&eacute;s p&eacute;riodiquement par une assembl&eacute;e g&eacute;n&eacute;rale des actionnaires, sous r&eacute;serve des exigences de quorum et de majorit&eacute;
pr&eacute;vues par les lois du Luxembourg et sous r&eacute;serve de l'accord du g&eacute;rant commandit&eacute;.</FONT></P>

<P></P>

<P><B><FONT FACE="Times New Roman">Article 21 - Questions fiscales</FONT></B></P>

<P><FONT FACE="Times New Roman">Le g&eacute;rant commandit&eacute; peut, &agrave; son enti&egrave;re et exclusive discr&eacute;tion, faire tous choix fiscaux pour la soci&eacute;t&eacute;, sous r&eacute;serve que le g&eacute;rant commandit&eacute;
d&eacute;cide raisonnablement que tout choix de la sorte n'aura aucune incidence n&eacute;gative sur les actionnaires.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 22 - Droit applicable</FONT></B></P>

<P><FONT FACE="Times New Roman">Toutes les questions qui ne sont pas r&eacute;gies par les pr&eacute;sents statuts sont fix&eacute;es par l'application des dispositions du droit luxembourgeois, et notamment, de la loi.</FONT></P>

<P><B><FONT FACE="Times New Roman">Article 23 - D&eacute;finitions</FONT></B></P>

<P><FONT FACE="Times New Roman">Le &#171;&nbsp;cours moyen par action&nbsp;&#187; &agrave; toute date donn&eacute;e est &eacute;gal &agrave; la moyenne des cours de vente le plus &eacute;lev&eacute; et le plus faible des actions ordinaires de
cat&eacute;gorie A d'Accenture Ltd, tels qu'ils sont signal&eacute;s &agrave; la bourse de New York (ou si les actions ordinaires de cat&eacute;gorie A d'Accenture Ltd ne sont pas cot&eacute;es ou admises &agrave; l'&eacute;change &agrave; la bourse
de New York, &agrave; la bourse am&eacute;ricaine, ou si les actions ordinaires de cat&eacute;gorie A d'Accenture Ltd ne sont pas cot&eacute;es ou admises &agrave; l'&eacute;change &agrave; la bourse am&eacute;ricaine, au march&eacute; national
Nasdaq, ou si les actions ordinaires de cat&eacute;gorie A d'Accenture Ltd ne sont pas cot&eacute;es ou admises &agrave; l'&eacute;change au march&eacute; national Nasdaq, au march&eacute; hors cote tel qu'il est offert par toute
soci&eacute;t&eacute; membre de la bourse de New York et reconnue au plan national, s&eacute;lectionn&eacute;e par Accenture Ltd &agrave; cette fin), net des frais de courtage et des frais d'op&eacute;ration similaires fix&eacute;s pour la
soci&eacute;t&eacute; et par la soci&eacute;t&eacute;.</FONT></P>

<P><FONT FACE="Times New Roman">Le &#171;&nbsp;cours de march&eacute; d'une action ordinaire de cat&eacute;gorie A d'Accenture Ltd&nbsp;&#187; &agrave; toute date donn&eacute;e est &eacute;gal au prix moyen par action de cette date sauf si Accenture
Ltd vend (c'est-&agrave;-dire la date d'op&eacute;ration) une partie de ses actions ordinaires de cat&eacute;gorie A &agrave; cette date pour du num&eacute;raire, autrement que dans le cadre d'une op&eacute;ration avec tout employ&eacute; ou toute
soci&eacute;t&eacute; li&eacute;e et autrement qu'en application d'une obligation ant&eacute;rieure&nbsp;; auquel cas le &#171;&nbsp;cours de march&eacute; d'une action ordinaire de cat&eacute;gorie A d'Accenture Ltd&nbsp;&#187; de cette date est
&eacute;gal &agrave; la moyenne pond&eacute;r&eacute;e du cours de vente par action net des frais de courtage et frais similaires.</FONT></P>

<P><FONT FACE="Times New Roman">Le &#171;&nbsp;rapport d'&eacute;valuation&nbsp;&#187; est &agrave; tout moment &eacute;gal &agrave; 1,00, sous r&eacute;serve que le rapport d'&eacute;valuation soit sous r&eacute;serve d'un ajustement
p&eacute;riodique en application des dispositions suivantes du pr&eacute;sent article 23 Si &agrave; tout moment&nbsp;: </FONT></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="0"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="0">&nbsp;</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman">Accenture Ltd acquiert ou d&eacute;tient autrement un montant d'actif sup&eacute;rieur &agrave; un montant <I>de miminis</I> autre que&nbsp;: </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(A)</FONT></TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">sa participation dans la soci&eacute;t&eacute;, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="22">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">
<P><FONT FACE="Times New Roman">(B)</FONT>&nbsp;</P>
</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">tout int&eacute;r&ecirc;t direct ou indirect dans ses propres actions (sous r&eacute;serve que ces actions ne soient pas trait&eacute;es comme actif d'Accenture Ltd sur un bilan consolid&eacute;
d'Accenture Ltd pr&eacute;par&eacute; conform&eacute;ment aux principes comptables g&eacute;n&eacute;ralement admis aux &Eacute;tats-Unis d'Am&eacute;rique) ou</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%" HEIGHT="38">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="38">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="38">(C)</TD>
<TD WIDTH="3%" HEIGHT="38">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="38"><FONT FACE="Times New Roman">tout actif qu'elle d&eacute;tient uniquement &agrave; titre provisoire avant d'apporter ou de pr&ecirc;ter cet actif &agrave; la soci&eacute;t&eacute; (sous r&eacute;serve que tout actif de la
sorte </FONT><FONT FACE="Times New Roman">d&eacute;tenu provisoirement soit ainsi apport&eacute; ou pr&ecirc;t&eacute; avant la fin du trimestre en cours de l'exercice d'Accenture Ltd),</FONT> </TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
</TABLE>

<P></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">Accenture Ltd encourt ou est responsable un montant de passif sup&eacute;rieur &agrave; un montant <I>de miminis</I> qu'un passif dont elle r&eacute;pond au titre d'un passif correspondant de la
soci&eacute;t&eacute; ou </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="22">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="22">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">
<P><FONT FACE="Times New Roman">(iii)</FONT>&nbsp;</P>
</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">les circonstances en exigent autrement, alors</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%"><FONT FACE="Times New Roman">(1)</FONT></TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman">le g&eacute;rant commandit&eacute; informe sans d&eacute;lai le conseil de surveillance et les membres du conseil de surveillance qui sont &eacute;galement associ&eacute;s commanditaires (en cette
qualit&eacute;, le &#171;&nbsp;comit&eacute; des associ&eacute;s commanditaires&nbsp;&#187;) de ce fait, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%"><FONT FACE="Times New Roman">(2)</FONT></TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman">le g&eacute;rant commandit&eacute; communique au comit&eacute; des associ&eacute;s commanditaires toutes autres informations, dont les informations ou &eacute;tats financiers, que le comit&eacute; des
associ&eacute;s commanditaires peut raisonnablement demander en rapport avec les d&eacute;cisions envisag&eacute;es par l'alin&eacute;a (3) suivant de la pr&eacute;sente phrase et </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">(3)</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman">le g&eacute;rant commandit&eacute; et le comit&eacute; des associ&eacute;s commanditaires mettent en _uvre tous les moyens possibles pour&nbsp;:</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%" HEIGHT="39">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="39">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="39"><FONT FACE="Times New Roman">(x)</FONT></TD>
<TD WIDTH="3%" HEIGHT="39">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="39"><FONT FACE="Times New Roman">d&eacute;terminer sans d&eacute;lai si un ajustement du rapport d'&eacute;valuation est n&eacute;cessaire pour refl&eacute;ter les valeurs justes de march&eacute; relatives d'une action
ordinaire de cat&eacute;gorie A d'Accenture Ltd et d'une action ordinaire de cat&eacute;gorie I et</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%"><FONT FACE="Times New Roman">(y)</FONT></TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman">si un tel ajustement est n&eacute;cessaire, d&eacute;terminer sans d&eacute;lai une m&eacute;thode d'ajustement &eacute;quitable du rapport d'&eacute;valuation (fond&eacute;e sur les &eacute;tats
financiers d'Accenture Ltd ou autrement, et si cette m&eacute;thode ne concerne qu'un seul ajustement ou des ajustements r&eacute;currents).</FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">Si le g&eacute;rant commandit&eacute; et le comit&eacute; des associ&eacute;s commanditaires d&eacute;cident qu'un ajustement du rapport d'&eacute;valuation est n&eacute;cessaire, et d&eacute;terminent une
m&eacute;thode d'ajustement &eacute;quitable du rapport d'&eacute;valuation, alors le rapport d'&eacute;valuation est ajust&eacute; au moyen de cette m&eacute;thode. S'il n'est parvenu &agrave; aucun accord rapide (mais dans tous les cas dans un
d&eacute;lai de 45 jours) entre le g&eacute;rant commandit&eacute; et le comit&eacute; des associ&eacute;s commanditaires quant &agrave; la n&eacute;cessit&eacute; ou non d'un tel ajustement ou la d&eacute;termination d'une m&eacute;thode
d'ajustement &eacute;quitable, alors le g&eacute;rant commandit&eacute; et le comit&eacute; des associ&eacute;s commanditaires choisissent un arbitre ind&eacute;pendant (qui peut &ecirc;tre une grande banque d'investissement) qui est un expert
reconnu dans le domaine de l'&eacute;valuation des soci&eacute;t&eacute; (x) pour d&eacute;cider si un ajustement du rapport d'&eacute;valuation est n&eacute;cessaire pour refl&eacute;ter les justes valeurs de march&eacute; relatives d'une action
ordinaire de cat&eacute;gorie A d'Accenture Ltd et d'une action ordinaire de cat&eacute;gorie I et (y) si un tel ajustement est n&eacute;cessaire, pour d&eacute;terminer une m&eacute;thode d'ajustement &eacute;quitable du rapport d'&eacute;valuation
(sur le fondement des &eacute;tats financiers d'Accenture Ltd ou autrement et si cette m&eacute;thode ne concerne qu'un seul ajustement ou des ajustement r&eacute;currents). Si l'arbitre d&eacute;cide qu'un ajustement du rapport d'&eacute;valuation
est ainsi n&eacute;cessaire et d&eacute;termine une m&eacute;thode d'ajustement &eacute;quitable du rapport d'&eacute;valuation, alors le rapport d'&eacute;valuation est ajust&eacute; au moyen cette m&eacute;thode.</FONT></P>
<P><FONT FACE="Times New Roman">Si Accenture Ltd:</FONT></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%" HEIGHT="24">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="24">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="24"><FONT FACE="Times New Roman">(i)</FONT></TD>
<TD WIDTH="3%" HEIGHT="24">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="24"><FONT FACE="Times New Roman">paie un dividende ou effectue une distribution sur ses actions ordinaires de cat&eacute;gorie A d'Accenture Ltd en actions ordinaires de cat&eacute;gorie A d'Accenture Ltd, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%" HEIGHT="15">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="15">&nbsp;</TD>
<TD WIDTH="3%" HEIGHT="15"><FONT FACE="Times New Roman">(ii)</FONT></TD>
<TD WIDTH="3%" HEIGHT="15">&nbsp;</TD>
<TD WIDTH="95%" HEIGHT="15"><FONT FACE="Times New Roman">sous-divise ses actions ordinaires de cat&eacute;gorie A d'Accenture Ltd en circulation en un plus grand nombre d'actions, </FONT></TD>
</TR>
<TR VALIGN="top">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
</TABLE>

<P></P>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%" HEIGHT="16">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="16">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" HEIGHT="16"><FONT FACE="Times New Roman">(iii)</FONT></TD>
<TD WIDTH="3%" VALIGN="top" HEIGHT="16">&nbsp;</TD>
<TD WIDTH="95%" VALIGN="top" HEIGHT="16"><FONT FACE="Times New Roman">r&eacute;unit ses actions ordinaires de cat&eacute;gorie A d'Accenture Ltd en circulation en un plus petit nombre d'actions, </FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="95%" VALIGN="top">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%" HEIGHT="14">&nbsp;</TD>
<TD WIDTH="2%" HEIGHT="14">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" HEIGHT="14"><FONT FACE="Times New Roman">(iv)</FONT></TD>
<TD WIDTH="3%" VALIGN="top" HEIGHT="14">&nbsp;</TD>
<TD WIDTH="95%" VALIGN="top" HEIGHT="14"><FONT FACE="Times New Roman">effectue une distribution sur ses actions ordinaires de cat&eacute;gorie A d'Accenture Ltd en actions de son capital actions autres que des actions ordinaires de cat&eacute;gorie
A d'Accenture Ltd ou</FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="95%" VALIGN="top">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top"><FONT FACE="Times New Roman">(v)</FONT></TD>
<TD WIDTH="3%" VALIGN="top">&nbsp;</TD>
<TD WIDTH="95%" VALIGN="top"><FONT FACE="Times New Roman">&eacute;met, par voie de nouvelle classification de ses actions ordinaires de cat&eacute;gorie A d'Accenture Ltd, toutes actions de son capital actions, </FONT></TD>
</TR>
<TR>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="95%">&nbsp;</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman">alors, le rapport d'&eacute;valuation en effet imm&eacute;diatement avant une telle mesure est ajust&eacute; de telle sorte que les d&eacute;tenteurs d'actions ordinaires de cat&eacute;gorie I rachet&eacute;es 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 &eacute;t&eacute; propri&eacute;taires imm&eacute;diatement apr&egrave;s une telle mesure si ces actions
avaient &eacute;t&eacute; rachet&eacute;es imm&eacute;diatement avant cette mesure (apr&egrave;s avoir tenu compte de toute mesure correspondante prise par la soci&eacute;t&eacute;).</FONT></P>
<P><FONT FACE="Times New Roman">Dans le cas de toute association, fusion, restructuration, recapitalisation d'activit&eacute; ou de toute autre op&eacute;ration extraordinaire impliquant directement ou indirectement Accenture Ltd ou quelconque de
ses titres ou actifs, en cons&eacute;quence de quoi les d&eacute;tenteurs d'actions ordinaires de cat&eacute;gorie A d'Accenture Ltd d&eacute;tiennent des titres assortis de droits de vote dans une soci&eacute;t&eacute; autre qu'Accenture Ltd, les
termes &#171;&nbsp;actions ordinaires de cat&eacute;gorie A d'Accenture Ltd&nbsp;&#187; et &#171;&nbsp;Accenture Ltd&nbsp;&#187; feront r&eacute;f&eacute;rence aux titres assortis de droits de vote repr&eacute;sentant auparavant ou distribu&eacute;s
respectivement au titre d'actions ordinaires de cat&eacute;gorie A d'Accenture Ltd ou de cette soci&eacute;t&eacute;.</FONT></P>

<P ALIGN="CENTER"><B><I><FONT FACE="Times New Roman">PREVAILING VERSION - VERSION PREPONDERANTE</FONT></I></B></P>

<P ALIGN="center"><I><FONT FACE="Times New Roman">The present Articles of Association are worded in English followed by a French translation.
<BR>
In case of discrepancy between the English and the French text, the English version will prevail. </FONT></I></P>
<P ALIGN="center"><I><FONT FACE="Times New Roman">Les pr&eacute;sents statuts sont r&eacute;dig&eacute;s en langue anglaise suivi d'une version fran&ccedil;aise. En cas de
<BR>
divergences entre le texte anglais et le texte fran&ccedil;ais, le texte anglais fera foi.</FONT></I></P>

<P ALIGN="CENTER"><B><FONT FACE="Times New Roman">POUR COPIE CONFORME DES STATUTS,
<BR>
</FONT></B><B><FONT FACE="Times New Roman">COORDONNES &agrave; LA DATE DU 1<SUP>er</SUP>
juin 2001.
<BR>
</FONT></B><B><FONT FACE="Times New Roman">Sign&eacute; &agrave; Luxembourg, ce
<BR>
</FONT></B><B><FONT FACE="Times New Roman">TRUE CERTIFIED COPY OF THE UPDATED ARTICLES OF ASSOCIATION
<BR>
as at June 1<SUP>st</SUP>
, 2001.
<BR>
</FONT></B><B><FONT FACE="Times New Roman">Undersigned in Luxembourg, this</FONT></B></P>
 </BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.10
<SEQUENCE>6
<FILENAME>dex1010.htm
<DESCRIPTION>EMPLOYMENT AGREEMENT
<TEXT>

<HTML>
<HEAD>
 <TITLE>EMPLOYMENT AGREEMENT</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">

<A NAME="TopOfPage"> </A>

<A NAME="page_1"></A>

<P ALIGN="right"><B><U><FONT FACE="serif"></FONT></U>Exhibit 10.10</B></P>
<P ALIGN="center"><B><U><FONT FACE="serif">Employment Agreement</FONT></U></B><B><FONT FACE="serif"> </FONT></B> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">This Employment Agreement (&#147;Agreement&#148;) is between Accenture LLP (&#147;Accenture&#148;) and ____________(&#147;You&#148; and all similar references) as of June 1, 2001. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">In consideration of the promises and mutual covenants herein and for other good and valuable consideration, the parties agree as follows: </FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">1.</FONT>&nbsp;<U><FONT FACE="serif">Employment</FONT></U><FONT FACE="serif"> </FONT> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(a) Subject to the provisions of Section 3 of this Agreement, you shall be employed by Accenture for a period commencing on June 1, 2001 and ending on May 31, 2002 (the &#147;Employment
Term&#148;) on the terms and subject to the conditions set forth in this Agreement; </FONT><U><FONT FACE="serif">provided</FONT></U><FONT FACE="serif">, </FONT><U><FONT FACE="serif">however,</FONT></U><FONT FACE="serif"> that, commencing with June
1, 2002 and on each June 1 thereafter (each an &#147;Extension Date&#148;), the Employment Term shall be automatically extended for an additional one-year period unless you or Accenture provide(s) the other party four months prior written notice
before the next Extension Date that the Employment Term shall not be so extended. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(b) You agree and acknowledge that, should you or Accenture elect not to extend the Employment Term pursuant to Section 1(a), any continuation of your employment for any period of time following
the expiration of the Employment Term shall be deemed an employment at-will and shall not be deemed to extend any of the provisions of this Agreement; </FONT><U><FONT FACE="serif">provided</FONT></U><FONT FACE="serif">,</FONT><U><FONT FACE="serif">
however,</FONT></U><FONT FACE="serif"> that the provisions of Sections 2 and 4 of this Agreement shall survive any termination of this Agreement or your termination of employment hereunder. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(c) During your employment, you will be paid a base salary and other forms of compensation and benefits in the amounts and form determined by Accenture from time to time in its sole discretion.
You may also be eligible for a bonus as determined in the sole discretion of Accenture. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">By signing this Agreement, you agree to (i) perform any and all work assigned to you by Accenture faithfully and to the best of your ability at such times and places as Accenture designates, and
(ii) abide by all policies of Accenture, current and future. You also agree to comply in all respects with the terms and conditions of the Intellectual Property Agreement, attached hereto as Exhibit A, which is incorporated herein by reference.
</FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">2.</FONT>&nbsp;<U><FONT FACE="serif">Non-Competition</FONT></U><FONT FACE="serif"> </FONT> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">You acknowledge that you have executed the Non-Competition Agreement, attached hereto as Exhibit B (&#147;Non-Competition Agreement&#148;), and agree that the terms thereof are incorporated herein
by reference and remain in full force and effect.</FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">3.</FONT>&nbsp;<U><FONT FACE="serif">Termination and Resignation</FONT></U><FONT FACE="serif"> </FONT> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(a) The Employment Term and your employment hereunder may be terminated by Accenture at any time and for any reason; </FONT><U><FONT FACE="serif">provided</FONT></U><FONT FACE="serif">,
</FONT><U><FONT FACE="serif">however,</FONT></U><FONT FACE="serif"> that Accenture will be required to give you four months advance notice of such termination of your employment.</FONT> </P>

<A NAME="page_2"></A>

<P ALIGN="right"> <FONT FACE="serif">2</FONT> </P>
<P> <FONT FACE="serif">Accenture may, in its absolute discretion, give you four months pay in lieu of the notice required under this Section 3(a). </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(b) You may voluntarily resign your employment from Accenture by giving not less than four months advance written notice of resignation; </FONT><U><FONT FACE="serif">provided</FONT></U><FONT
FACE="serif">, </FONT><U><FONT FACE="serif">however,</FONT></U><FONT FACE="serif"> that Accenture may in its absolute discretion require you not to perform any duties at all, or to perform only such duties as it may allocate to you, during the
four-month notice period under this Section 3(b). Accenture may in its absolute discretion waive all or any part of the four-month notice period under this Section 3(b). </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(c) The Employment Term and your employment hereunder may be terminated by Accenture for Cause (as defined herein), effective immediately upon the day written notice of termination for Cause is
mailed or hand-delivered to you. For purposes of this Agreement &#147;Cause&#148; means any of the following conduct by you: (i) embezzlement, misappropriation of corporate funds, or other material acts of dishonesty; (ii) commission or conviction
of any felony, or of any misdemeanor involving moral turpitude, or entry of a plea of guilty or nolo contendere to any felony or misdemeanor; (iii) engagement in any activity that you know or should know could harm the business or reputation of
Accenture; (iv) material failure to adhere to Accenture&#146;s corporate codes, policies or procedures as in effect from time to time; (v) continued failure to meet performance standards as determined by Accenture; or (vi) violation of any
statutory, contractual, or common law duty or obligation to Accenture, including, without limitation, the duty of loyalty. </FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">4.</FONT>&nbsp;<U><FONT FACE="serif">Dispute Resolution</FONT></U><FONT FACE="serif"> </FONT> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(a) Any and all disputes arising out of, relating to or in connection with this Agreement or your employment by Accenture, including, but not limited to, disputes relating to the validity,
negotiation, execution, interpretation, performance or non-performance of the Agreement (including the validity, scope and enforceability of this arbitration provision), shall be finally settled by arbitration conducted by a single arbitrator in New
York. The proceedings shall be conducted pursuant to the then-existing National Rules for the Resolution of Employment Disputes of the American Arbitration Association; </FONT><U><FONT FACE="serif">provided</FONT></U><FONT FACE="serif">,
</FONT><U><FONT FACE="serif">however,</FONT></U><FONT FACE="serif"> that any and all disputes arising out of, relating to or in connection with Section 2 of this Agreement (Non-Competition) shall be finally settled in accordance with Section 4 of
the Non-Competition Agreement, and that any disputes arising out of, relating to or in connection with Section 2 of this Agreement and the Non-Competition Agreement shall be consolidated and finally settled in accordance with Section 4 of the
Non-Competition Agreement. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(b) Arbitrable disputes include without limitation employment and employment termination claims and claims by you for employment discrimination, harassment, retaliation, wrongful termination, or
violations under Title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act, the Americans With Disabilities Act, the Family and Medical Leave Act, or the Employee Retirement Income Security Act, or under any other federal,
state, foreign or local law, regulation, ordinance, executive order, constitution, or common law doctrine. Without limiting the foregoing, you acknowledge that a violation on your part of this Agreement would cause irreparable damage to Accenture.
Accordingly, you agree </FONT> </P>

<A NAME="page_3"></A>

<P ALIGN="right"> <FONT FACE="serif">3</FONT> </P>
<P> <FONT FACE="serif">that Accenture will be entitled to injunctive relief for any actual or threatened violation of this Agreement in addition to any other remedies it may have.</FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">(c) Notwithstanding the foregoing, Accenture may bring an action or special proceeding ancillary to an arbitration or contemplated arbitration arising out of, relating to or concerning this
Agreement in any court of competent jurisdiction, including, but not limited to, for the purpose of compelling arbitration, seeking temporary or preliminary relief pending resolution of a dispute and/or enforcing an arbitration award, and, for
purposes of any such action or proceeding, you irrevocably submit to the non-exclusive jurisdiction of the courts of the State of New York and the courts of the United States of America located in the State of New York and acknowledge that the
designated fora have a reasonable relation to the Agreement and to the parties&#146; relationship with one another.</FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">5.</FONT>&nbsp;<U><FONT FACE="serif">Governing Law</FONT></U><B><FONT FACE="serif"> </FONT></B> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">This agreement shall be governed by and construed in accordance with the laws of the State of New York without regard to principles of conflict of laws. </FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">6.</FONT>&nbsp;<U><FONT FACE="serif">Notice</FONT></U><FONT FACE="serif"> </FONT> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">Any communication, demand or notice to be given hereunder will be duly given (and shall be deemed to be received) when delivered in writing by hand or first class mail or by telecopy to a party at
its address as indicated below: </FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">If to Accenture,</FONT> </P>
</BLOCKQUOTE>
<TABLE WIDTH="650" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="65">&nbsp;</TD>
<TD WIDTH="577"><FONT FACE="serif">Accenture LLP</FONT></TD>
</TR>
<TR>
<TD WIDTH="65">&nbsp;</TD>
<TD WIDTH="577"><FONT FACE="serif">1661 Page Mill Road </FONT></TD>
</TR>
<TR>
<TD WIDTH="65">&nbsp;</TD>
<TD WIDTH="577"><FONT FACE="serif">Palo Alto, CA 94304 </FONT></TD>
</TR>
<TR>
<TD WIDTH="65">&nbsp;</TD>
<TD WIDTH="577"><FONT FACE="serif">Telecopy: (650) 213-2956</FONT></TD>
</TR>
<TR>
<TD WIDTH="65">&nbsp;</TD>
<TD WIDTH="577"><FONT FACE="serif">Attention: General Counsel </FONT> </TD>
</TR>
<TR>
<TD WIDTH="65">&nbsp;</TD>
<TD WIDTH="577"><FONT FACE="serif">(or, if different, the then-current principal business address of the duly appointed General Counsel of Accenture LLP </FONT> </TD>
</TR>
</TABLE>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">If to you, to your last address appearing in Accenture&#146;s records. You agree to notify Accenture of any change in address by giving Accenture notice of such change in accordance with the
provisions of this Section 6.</FONT> </P>
<BLOCKQUOTE>
<P> <FONT FACE="serif">7.</FONT>&nbsp;<U><FONT FACE="serif">Miscellaneous</FONT></U><FONT FACE="serif"> </FONT> </P>
</BLOCKQUOTE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">This Agreement is the entire agreement between you and Accenture regarding these matters and supersedes any verbal and written agreements on such matters. This Agreement may be modified only by
written agreement signed by you and Accenture. If any provision of this Agreement is held invalid or unenforceable for any reason, the invalidity shall not nullify the validity of the remaining provisions of this Agreement. If any provision of this
Agreement is determined by a court or arbitration panel to be overly broad in duration, </FONT></P>
<P>&nbsp; </P>

<A NAME="page_4"></A>

<P ALIGN="right"> <FONT FACE="serif">4</FONT> </P>
<P> <FONT FACE="serif">geographical coverage or scope, or unenforceable for any other reason, such provision will be narrowed so that it will be enforced as much as permitted by law. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">You may not assign your rights and duties under this Agreement without the prior written consent of Accenture. Accenture may assign any rights or duties that it has, in whole or in part, to any of
its subsidiaries or affiliates without your consent. </FONT> </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="serif">Please confirm your acceptance and agreement by signing and returning the enclosed duplicate of this letter which will thereupon constitute an agreement between you and Accenture, on its behalf
and on behalf of its subsidiaries and affiliates. </FONT> </P>
<P>&nbsp; </P>
<TABLE WIDTH="638" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD WIDTH="102">&nbsp;</TD>
<TD WIDTH="243"><FONT FACE="serif">Very truly yours, </FONT></TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD WIDTH="102">&nbsp;</TD>
<TD WIDTH="243">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2" HEIGHT="20">&nbsp;</TD>
<TD WIDTH="102" HEIGHT="20">&nbsp;</TD>
<TD WIDTH="243" HEIGHT="20"><FONT FACE="serif">ACCENTURE </FONT></TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD WIDTH="102">&nbsp;</TD>
<TD WIDTH="243"><FONT FACE="serif">(on its behalf, and on behalf of its subsidiaries and affiliates) </FONT></TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2" HEIGHT="74">&nbsp;</TD>
<TD WIDTH="102" HEIGHT="74">&nbsp;</TD>
<TD WIDTH="243" HEIGHT="74">
<IMG SRC="g9046890468ex101.jpg" WIDTH="136" HEIGHT="76"></TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD WIDTH="102">&nbsp; </TD>
<TD WIDTH="243"><FONT FACE="serif">By: </FONT><U><FONT FACE="serif">William D. Green</FONT></U><FONT FACE="serif"> </FONT></TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2"><FONT FACE="serif">Agreed to and accepted</FONT> </TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2" NOWRAP><FONT FACE="serif">By:</FONT> _______________________________</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="top" HEIGHT="20" NOWRAP><FONT FACE="serif">Print Full Name: _____________________</FONT></TD>
<TD HEIGHT="20" COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2" NOWRAP><FONT FACE="serif">Date: _____________________________</FONT></TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
</TABLE>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp; </P>

<A NAME="page_5"></A>

<P ALIGN="center"> <U><FONT FACE="serif">Exhibit </FONT><FONT FACE="serif">A</FONT></U> </P>

<A NAME="page_6"></A>

<P ALIGN="center"> <U><FONT FACE="serif">Exhibit </FONT><FONT FACE="serif">B</FONT></U> </P>
 </BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>7
<FILENAME>dex231.htm
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>

<HTML>
<HEAD>
 <TITLE>CONSENT OF PRICEWATERHOUSECOOPERS LLP</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="right"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"> <B>Exhibit 23.1</B></FONT></DIV>
<DIV><FONT SIZE="6">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times"><B>CONSENT OF INDEPENDENT ACCOUNTANTS</B></FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby consent to the use in this Registration Statement on Form S-1 of our report dated January 31, 2001 relating to
the combined financial statements of Accenture, which appears in such Registration Statement. We also consent to the reference to us under the heading &#147;Experts&#148; in such Registration Statement.</FONT></DIV>
<DIV><FONT SIZE="5">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">PricewaterhouseCoopers LLP</FONT></DIV>
<DIV><FONT SIZE="2">&nbsp;</FONT></DIV>
<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">Chicago, Illinois</FONT></DIV>


<DIV ALIGN="left"><FONT SIZE="2" COLOR="#000000" FACE="'Times New Roman', Times">June 8, 2001</FONT></DIV>

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</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>g9046890468balan02.jpg
<DESCRIPTION>GRAPHIC
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