1. 0©2005 Deloitte | All rights reserved Audit. Tax. Consulting. Financial Advisory Business Process & Application Solutions

2. 1©2005 Deloitte | All rights reserved The BPAS value proposition The Deloitte Business Process & Application Solutions team helps: Growing clients with unique, changing and / or mission critical business process and application management requirements deliver maximum competitive advantage by: Providing the highest quality outsourcing services;Providing the highest quality outsourcing services; Leveraging the broad geographical coverage of Deloitte that ensures a deep understanding of local regulatory requirements; andLeveraging the broad geographical coverage of Deloitte that ensures a deep understanding of local regulatory requirements; and Building on the roots of the firm by leveraging our deep knowledge of specific business processes - specifically in Finance, HR and IT.Building on the roots of the firm by leveraging our deep knowledge of specific business processes - specifically in Finance, HR and IT. Our solution allows us to partner with clients who wish to drive increased shareholder value from a decision to outsource specific processes and / or IT applications whilst equally wanting to retain maximum flexibility without the need to lock their business requirements in place for the foreseeable future. We focus on quality, flexibility and the need for a unique and / or mission critical solution above all else. The Deloitte Business Process & Application Solutions team helps: Growing clients with unique, changing and / or mission critical business process and application management requirements deliver maximum competitive advantage by: Providing the highest quality outsourcing services;Providing the highest quality outsourcing services; Leveraging the broad geographical coverage of Deloitte that ensures a deep understanding of local regulatory requirements; andLeveraging the broad geographical coverage of Deloitte that ensures a deep understanding of local regulatory requirements; and Building on the roots of the firm by leveraging our deep knowledge of specific business processes - specifically in Finance, HR and IT.Building on the roots of the firm by leveraging our deep knowledge of specific business processes - specifically in Finance, HR and IT. Our solution allows us to partner with clients who wish to drive increased shareholder value from a decision to outsource specific processes and / or IT applications whilst equally wanting to retain maximum flexibility without the need to lock their business requirements in place for the foreseeable future. We focus on quality, flexibility and the need for a unique and / or mission critical solution above all else.

3. 2©2005 Deloitte | All rights reserved Outsourcing drivers through the lifecycle Core Skills Low cost per transaction & High volume High cost per transaction & Low volume Processing expertise Domain knowledge / industry expertise EmbryonicGrowth Expansion Mature LOCALGLOBAL REGIONAL Commodity Unique

4. 3©2005 Deloitte | All rights reserved BPAS services growing clients, regional operations of Multi-National Clients and companies that require flexibility. Core Skills Low cost per transaction & High volume High cost per transaction & Low volume Processing expertise Domain knowledge / industry expertise LOCALGLOBAL Global Outsourcers Business Advisors BPAS Service Focus REGIONAL Commodity Unique Typical pathway to growth

5. 4©2005 Deloitte | All rights reserved The BPAS scope of services is focused on areas in which Deloitte has strategic legitimacy BPO (Finance & Accounting) Management Accounting & Reporting Cost Accounting Statutory Accounting Tax compliance Outsourcing of financial business processes: —General Ledger —Accounts Payable —Accounts Receivable —Billing —Fixed Assets —Procurement Budgeting & Controllership Project & Program Mgt Interim Management Financial Research/Analysis Bookkeeping BPO (Human Resources) Interim Management & Staffing Executive Payroll Administration Learning Outsourcing Recruiting & Placements Stock Option Administration HR Statutory Compliance Outsourcing of payroll processes: ―Payroll Processing ―Fringe Benefits ―Withholding taxes ―Social Security ―Support HR functions AMO Management and delivery of functional/technical support and application maintenance for: ―SAP ―Oracle ―Siebel ―Middleware ―Custom software Supporting IT Services: ―ASP ―Portal solutions ―Document Mgt ―Custom software development

6. 5©2005 Deloitte | All rights reserved Our Global Outsourcing Methodology 2.0 supports the structuring of the deal, the transition and delivery MobilizeValidate StructureTransition Operate Help Desk Solutions and Operating Procedures Application Support Solutions and Operating Procedures Solution Review Infrastructure Solutions & Operating Procedures Client Education Delivery Solutions & Operating Procedures Project Scope, Issue and Integration Management Project Tracking and Reporting Risk and Quality Management Project Infrastructure Management Application Implementation Opportunities Shared Services Implementation Opportunities IT Transformation Implementation Opportunities Application Scope Assessment Shared Services Scope Assessment IT Transformation Scope Assessment Shared Services Construction and Implementation IT Transformation Construction and Implementation Stabilization Applications Management Help Desk Operations—Level 1 and 2 Technology Infrastructure Hosting Change Readiness Assessment Stakeholders Enrolled Organization Infrastructure Assessment Redesigned Organization Structure Organization Infrastructure Implementation Application Vision Enhanced Services Data Transition Equipment and Application Installation Integration Test Current Business/IT Strategy Assessment Current Business/Application State Assessment Client Education Delivery Assessment Discovery Business CaseRefined Business CaseDetailed Business CaseValue Management Letter of IntentTerms SheetContract ValidationOutsourcing ContractContract Maintenance Technology Infrastructure Assessment Operating Plan Shared Services Vision IT Transformation Vision Change Readiness Assessment Communications Plan and Execution Human Resource Management Client Education Delivery Support AMO/ITO Implementation Opportunities Change Leadership Frontline Change Leadership New Workplace and Job Skills New Workplace and Job Skills Implementation Transition Training DesignTransition Training Assessment Transition Training Development and Delivery Transition Strategy and Planning Application Construction and Implementation Project Mgt Solution Value People Contract

7. 6©2005 Deloitte | All rights reserved Deloitte BPAS “follow­the­sun” services

8. 7©2005 Deloitte | All rights reserved Our integrated Onsite/Nearshore/Offshore Delivery Model facilitates requirements of all operations On-Site Off-Site / Near-shore Offshore Offsite/Near- shore Facility India South Africa Client Site Same time-zone, culture, language. Dedicated and accountable client service teams provide single point of contact. Leverage of scale to reduce cost but not quality 24x7x365 support Direct coordination of off-shore work tasks. Planning, design, configuration, development and testing activities for SAP, Oracle, Siebel, Middleware and Custom software Relocation support for key resources during critical phases of project. Onsite-Coordinators and direct delivery teams. Direct project service Close proximity to client team Conduct solution design, on-site testing, project-management, customer-specification tasks and knowledge transfer Highly skilled global resource pool in multiple locations supported by a common delivery infrastructure. Strict governance ensuring low cost and peace of mind Deloitte Support & Processing Centres (Pan Europe) Deloitte Offshore Application Support Centres Team 1Team 2 Deloitte Onsite Team

9. 8©2005 Deloitte | All rights reserved Deloitte BPAS qualifications To date in excess of 300 clients worldwide have selected us as their trustworthy outsourcing provider, for example: Functional Outsourcing: Shared Services Centre Functional Outsourcing Service Centre for Enterprises and other Organizations Global Outsourcing: Local Unit for Start-up and Development Functional Outsourcing Global Transformational Outsourcing: Start-up, Development and Transaction 8

10. 9©2005 Deloitte | All rights reserved How Deloitte BPAS is rated: # 1 in customer satisfaction We have been ranked first among all outsourcing providers in a recent InformationWeek Research Survey of 333 business-technology professionals. Research method Nearly 40 percent of the evaluators work in companies with more than $1 billion in annual revenue. To be included in the study, a vendor had to have received a minimum of 25 evaluations

11. 10©2005 Deloitte | All rights reserved The Deloitte BPAS difference Outsourcing is about relationships – long term, mutually beneficial relationships between us and our clients We partner with our clients to effect dramatic change through large, complex multi-year transformational programs We are completely independent in terms of our advice and the way that you execute on your strategy We are willing to share in the risks and rewards of those efforts – and we can structure our deals so that our interests and those of our clients are strategically aligned We leverage the full strength of our global consulting and outsourcing practice to provide our clients with the end-to-end solutions they increasingly demand. We exceed expectations through our deep industry expertise across: –Consumer Business –Financial Services –Manufacturing –Energy & Resources –Aviation & Travel –Technology, Media & Telecoms –Life Sciences & Healthcare –Public Sector

12. ©2003 Deloitte & Touche LLP Global Contact Eric la Maitre Global Executive Director Mobile: +31 646 070 205 eMail: elamaitre@deloitte.comelamaitre@deloitte.com