1. W HAT IS A N I NTELLECTUAL C APITAL R EPORT ?

2. W HAT IS I NTELLECTUAL C APITAL We live in the Knowledge Era Growth Drivers of Business in this era are Intangible Assets Such assets are called the Intellectual Capital of the Company, and made up of Human Capital Structural Capital Relational Capital Some examples of these are 2 www.attainix.com

3. E XAMPLES OF I NTELLECTUAL C APITAL I NDICATORS Human CapitalStructural CapitalRelational Capital Employee Education Index Internal Business Processes Customer Satisfaction Index Average Employee tenure Number of Knowledge Databases Repeat Business Percentage Number of days of annual training per employee Number of registered patents Investor feedback rating ……… 3 www.attainix.com

4. W HAT IS AN I NTELLECTUAL C APITAL R EPORT An IC Report is an official assessment of the Intellectual Capital of the Company. It is a Balance Sheet of the Company’s Knowledge It is in the interest of every Company to measure and publish their own Intellectual Capital in the form of an IC Report, perhaps as an additional chapter in their Annual Report, in order to Better enable the Company to manage its own growth Communicate the intrinsic value of the Company’s stock to investors and lenders 4 www.attainix.com