Ernst & Young Global

The global Ernst & Young organization (“Ernst & Young”) comprises a network of professional services firms and their affiliated and associated entities which, together, operate in approximately 140 countries. These firms are, directly or indirectly, members of either Ernst & Young Global Limited (“EYG”) or Ernst & Young International, Ltd (“EYI”) and each of them is a separate legal entity.

EYG is an English company limited by guarantee and is the principal governance entity of the global Ernst & Young organization. EYI is a Cayman Islands company limited by guarantee.

EYG and EYI do not carry on any trade or other activities with a view to profit and they are prohibited by their respective constitutions from providing professional services. Accordingly, they do not participate in client engagements of their member firms. Furthermore, although they facilitate the coordination of these member firms and cooperation between them, neither EYG nor EYI controls or manages any such member firm.

In addition to their respective membership interest in EYG or EYI, most Ernst & Young member firms have an interest in EYGS LLP, an English limited liability partnership. Neither EYG nor EYI has any interest in EYGS LLP. Its business comprises solely the provision of services to members of EYG and EYI and certain related entities. Like EYG and EYI, EYGS LLP does not participate in client engagements of Ernst & Young member firms and does not control, manage or have any ownership interest in any Ernst & Young member firm.

None of EYG, EYI and EYGS LLP acts as agent for or has any authority to represent or bind any Ernst & Young member firm and no Ernst & Young member firm acts as agent for or has any authority to represent or bind any of EYG, EYI or EYGS LLP.

Ernst & Young EMEIA Limited

Ernst & Young Europe LLP

The member firms of EYG that operate in Europe, the Middle East, India and Africa (the “EMEIA Firms”) are separate legal entities and are, directly or indirectly, members of Ernst & Young EMEIA Limited.

Ernst & Young EMEIA Limited is an English company limited by guarantee and is the principal governance entity in EMEIA for the EMEIA Firms. Ernst & Young EMEIA Limited does not carry on any trade or other activities with a view to profit and it is prohibited by its constitution from providing professional services. Accordingly, it does not participate in client engagements. Furthermore, although it facilitates the coordination of these firms and cooperation between them, Ernst & Young EMEIA Limited does not control or manage or have any ownership interest in any EMEIA Firm. Ernst & Young EMEIA Limited does not act as agent for or have any authority to represent or bind any EMEIA Firm and no EMEIA Firm acts as agent for or has any authority to represent or bind Ernst & Young EMEIA Limited.

Ernst & Young Europe LLP is an English limited liability partnership, a member of EYG and Ernst & Young EMEIA Limited and the parent entity of certain EMEIA Firms in Europe. Ernst & Young Europe LLP does not provide professional services or participate in client engagements. Although it is the parent entity of certain EMEIA Firms, Ernst & Young Europe LLP does not act as agent for or have any authority to represent or bind any EMEIA Firm or Ernst & Young EMEIA Limited, and neither Ernst & Young EMEIA Limited nor any EMEIA Firm acts as agent for or has any authority to represent or bind Ernst & Young Europe LLP.

Ernst & Young Far East Area Limited

FEAHC Limited

The member firms of EYG that operate in the Far East (the “Far East Firms”) are separate legal entities and are, directly or indirectly, members of Ernst & Young Far East Area Limited.

Ernst & Young Far East Area Limited is a Hong Kong company limited by guarantee and is the principal governance entity in the Far East for the Far East Firms. Ernst & Young Far East Area Limited does not carry on any trade or other activities with a view to profit and it is prohibited by its constitution from providing professional services. Accordingly, it does not participate in client engagements. Furthermore, although it facilitates the coordination of these firms and cooperation between them, Ernst & Young Far East Area Limited does not control or manage or have any ownership interest in any Far East Firm. Ernst & Young Far East Area Limited does not act as agent for or have any authority to represent or bind any Far East Firm, and no Far East Firm acts as agent for or has any authority to represent or bind Ernst & Young Far East Area Limited.

FEAHC Limited is a Hong Kong company limited by shares, is a member of EYG and Ernst & Young Far East Area Limited and is the parent entity of certain Far East Firms. FEAHC Limited does not provide professional services or participate in client engagements. Furthermore, although it is the parent entity of certain Far East Firms, it does not act as agent for or have any authority to represent or bind any Far East Firm or Ernst & Young Far East Area Limited, and neither Ernst & Young Far East Area Limited nor any Far East Firm acts as agent for or has any authority to represent or bind FEAHC Limited.

© 2008 EYGM Limited.