MULTI-ORGANISATIONS

Cap Gemini Ernst & Young

Renaissance

Author: Stephanie Allen

Creation Date: October 24, 2004

Last Updated: October 24, 2004

Document Ref:

Version: 2

Approvals:

Michel Ginet

Denis Urlich

Mark Drogemuller

Grant Gullery

Change Record

Date Author Version Change Reference

6 June 01 Stephanie Allen 1 New Document

15 June 01 Mark Drogemuller 1 Review
22 June 01 Stephanie Allen 2 Updates based on Michel Ginet comments
07 Aug 01 Angela Chin 3 Updated Org structure based on Jennifer Kohs
information about AP CGE&Y, and Australia
TMN Split.
Executive Summary
The multi-organisation feature is used in the Oracle system for corporations that operate
nationally or regionally. Specifically it describes how each entity will be positioned within
the system in relation to other entities.

The multi-org structure for CGE&Y Asia Pacific Geography can be summarised as follows:
There will be a single view of CGE&Y region employees to support single time and
expense entry for consultants.
There will be a separate view for employees that belong to a TMN legal entity.
Transactions between TMN legal entities and CGE&Y entities will need to be
treated as third party transactions.
Each country will maintain at least one set of books as a result of different
currencies.
A consolidation set of books will be created for the Greater China Area, ANZ Area,
South East Asia Area,and the Asia Pacific Geography.
Both of India's companies will be set up in the same set of books as separate
balancing entities and using the same subledgers.
All Korean entities will be set up in the same set of books and use the same
subledgers.
CG Asia Pacific and CGE&Y Singapore will be set up in the same set of books and
uses the same subledgers. CG Asia Pacific will not use Fixed Assets and Project
Accounting and.
TMN Singapore and Malaysia will have their own set of books and subledgers.
TMN in other countries will be set up within the same set of books as the legal
entity but as a separate balancing entity and will operate within the same
subledgers.
If a TMN business becomes a legal entity a conversion exercise will need to take
place to set up this new entity under the TMN organisational structure.

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Published Date: June 22, 2001 Contents
 Contents

Executive Summary................................................................................i

1. Introduction....................................................................................1

2. Multi-Organisation Set Up Rationale............................................2

2.1 Rationale..................................................................................2
2.1 Diagrammatic Representation of Future State..........................5
Appendix A: What is Multi-Org.......................................................653

Appendix B: Key Definitions...........................................................875

Business Group...........................................................................875
Set of Books................................................................................875
Balancing Entity...........................................................................875
Legal Entity..................................................................................875
Operating Unit..............................................................................875
Security Rules..............................................................................875
Responsibility...............................................................................875
Organisation................................................................................986
Appendix C: Implications and Considerations............................1097
Data Security.............................................................................1097
Centralised / Decentralised........................................................1097
Global Supplier and Customer Registration...............................1097
Period Statuses.........................................................................1097
Bank Accounts...........................................................................1097
Inter-Company Billing.................................................................1097
Inter-Company Accounting.......................................................11108
Form and Report Titles.............................................................11108
Reporting Across Sets of Books...............................................12119
Legal Entities...........................................................................12119
Document Sequencing.............................................................12119
Appendix D: Summary Table....................................................131210

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Published Date: June 22, 2001 Contents
1. Introduction

Purpose

The purpose this document is to describe the multi-org design for the set up of the Oracle
system for CGE&Y Asia Pacific

Multi-Org describes the way in which the system will segregate the set up of legal entities
and associated operations amongst ledgers and subledgers. It also incorporates how
employee data is to be viewed and accessed in the region.
It is recommended that the reader review the appendices to this document, as many of the
concepts explained will need clarification, as they are specific to the Oracle environment.

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2. Multi-Organisation Set Up Rationale
2.1 Rationale

The set up for multi-org is described in the below along with the rationale and implications
of each decision.

Separate Business Groups will be created for TMN Legal Entities and CGE&Y.

Within the CGE&Y Asia Pacific Geography TMN legal entities are to be treated as
per any other third party. Hence, all TMN transactions pertaining to CGE&Y
projects will follow the same procedure suggested for subcontractors. TMN
employess should therefore not be allowed to enter time and expenses against a
CGE&Y project or vice versa. To ensure that this is not a possibility employees for
TMN entities should be separated form CGE&Y employees. This will require TMN
legal entities to be set up in a different Business Group to CGE&Y.

Within CGE&Y the one Business Group will be used to meet the business
requirement that all employees need only enter one timesheet and expense claim
even if they are working on an overseas project.

If a TMN business within CGE&Y is to become a separate legal entity a conversion

exercise will need to take place to set up this new under the TMN Business Group.
This will require Oracle expertise to set up new ledgers in the Oracle system and
staff to undertake the conversion.

Note that because countries will share the one business group some employee
data will be visible outside of their country of employment. For example, in
Singapore it will be possible to view a New Zealand employees record, which
includes details such as their location, job and position. This does not include their
cost rate or bill rate.

Each country will maintain at least one set of books

A set of books must be created whenever an entity uses a different operating

(functional) currency. Each country in the Asia Pacific uses a separate currency
and therefore must be set up in a separate set of books.
A consolidation set of books will be created for the Greater China Area, ANZ Area,
South East Asia Area, and the Asia Pacific Geography.
In order to review a consolidated picture for an area or for a group of entities, each
set of books must be translated to a common currency and transferred to a
consolidation set of books. It will be possible to drill down from the consolidated
set of books to the originating set of books.
The proposed set up will allow for consolidated views of the SEACG Asia Pacific,,
ANZ and Greater China areas. It will also provide for consolidated views of the
Asia Pacific geography. This combination of consolidation books will allow for the
review of financial reports for TMN Legal Entities, all of TMN, CGE&Y excluding
TMN and for CGE&Y including TMN.

The CG Asia Pacific view will consolidate 6 entities: CG Singapore, TMN

Singapore, CG Malaysia TMN Malaysia, CG Hong Kong, and CG Taiwan. This is
because there is an entity in Singapore called CG Asia Pacific. This is a holding
Company that requires for statutory purposes, the consolidation of CG Singapore,
CG Malaysia, CG Hong Kong and CG Taiwan. It is easier to consolidate all these
entities together, and then perform different cuts to provide the various reporting
views. However, when consolidation at the Asia Pacific Regional level takes place,
the CG Hong Kong and CG Taiwan entities will be excluded from the CG Asia
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 Pacific view as they will have already been included in the Greater China
consolidated Set of Books.

The Greater China area set of books will have a currency of Hong Kong Dollars,
the ANZ area will use Australian Dollars, the South East Asia area will use
Singapore Dollars, TMN South East Asia Singapore Dollars and the Asia Pacific
Geography will use Euro.

Indias Shell company will be set up in the same set of books and use the same
subledgers. The Shell Company will not use fixed Assets.

This decision has been made on the basis that the Shell Company has limited
operations and is likely to be wound down prior to year end.

Indias shell company will be created as a separate balancing segment within the
same set of books. This will allow for a Profit & Loss and a Balance Sheet to be
created for the Shell Company. This will also allow for a consolidated Profit & Loss
and Balance Sheet for India as a whole without the need for consolidation.

The Shell Company will share the same subledger as the main entity. The Shell
Company will be able to use a separate bank account and all entries in subledgers
are to be independent of those for the main entity. Any cross entity transactions in
the subledger or the General Ledger will result in intercompany journals.

All Korean entities will be set up in the same set of books and use the same
subledgers.

This decision has been made on the basis that two of the three entities are small
and currently do not have any projects.

All legal entities will be set up as separate balancing entities in the one set of
books. This will allow for Profit & Loss statements and Balance Sheets to be
created for all three legal entities. A consolidated Profit & Loss and Balance Sheet
will also be available for Korea as a whole.

All entities will share the same subledger. All entities will be able to hold separate
bank account. Any cross entity transactions in the subledger or the General
Ledger will result in intercompany journals.

This set up will prevent the automatic billing functionality being used amongst these
three entities. For example, if a resource belonging to CGE&Y US Consulting
works on a CGE&Y Korea project the system will not automatically create an inter-
company receivables invoice for CGE&Y US nor payables invoice for CGE&Y
Korea. In this rare event a manual procedure will be put in place making use of
two project codes - one for each entity. The billing will then occur as per external
client transactions.

CG Asia Pacific and CGE&Y Singapore will be set up in the same set of books and
uses the same subledgers. Project Accounting and Fixed Assets will not be used
in CG Asia Pacific.

This decision has been based on information that suggests that CG Asia Pacific is
a small entity that has minimal transactions and does not require project
accounting and fixed assets subledgers.

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 Both CG Asia Pacific and CGE&Y Singapore will be set up in the same set of
books as two separate balancing entities. This will allow for Profit & Loss
statements and Balance Sheets to be created for both legal entities. A
consolidated Profit & Loss and Balance Sheet will also be available.

Both entities will use the same Accounts Receivable, Accounts Payable and Cash
Management subledgers. Any cross entity transactions in the subledgers or
general ledger will generate inter-company transactions.

Note that the close schedule between the two entities will need to be co-ordinated.

TMN Singapore and TMN Malaysia will have their own set of books and
subledgers.

Because TMN legal entities are to be created in a different Business Group to

CGE&Y entities, TMN Singapore and Malaysia will need to be set up in separate
ledgers. Different currencies make it necessary to also separate TMN Singapore
from TMN Malaysia.

This decision will ensure the independence of TMN legal entities from the rest of
CGE&Y.

This decision is based on the assumption that TMN Malaysia will be a separate
legal entity by the time the system is operational.

TMN Australia will be set up as a separate Operating Unit within the Australia Set
of Books.

TMN Australia will be set up as a separate Operating Unit within the Australia set of
Books because this will assist in better control and management for TMN Australia.
This will allow TMN Australia to operate separate ledgers, but will still allow
consolidation with CG Australia.

TMN in other countries will be set up within the same set of books as the legal
entity but as a separate balancing entity and will operate within the same
subledgers.

These comments do not apply to TMN Singapore and TMN Malaysia or TMN
Australia.

TMN will be set up as a separate balancing value in the in the same set of books
as the legal entity to which it belongs. This will allow legal entity Profit & Loss
statements and Balance Sheets to be produced without the need to perform
consolidations.

Under Re-FORM guidelines there is a requirement to distinguish transactions from

TMN to or from the entity to which it belongs. This will be possible in Oracle
provided that the transaction can be isolated or distinguished from transactions
between other groups / entities / service lines etc and the legal entity to which they
belong.

This can be achieved by having TMN set up in a different manner to that of other
groups / entities / service lines etc in the set of books. Setting up TMN as a
balancing entity has been chosen as the preferred method as it supports a simple
chart of accounts structure and autoaccounting rules in Oracle Projects.
Additionally, it allows TMN to have it's own Business Units (cost centres).

Any journals created in the general ledger between TMN and the legal entity to
which it belongs will be recorded as an intercompany journal. This will mean there
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 will also be an obvious split in the system for general ledger journals that are Intra-
Geography Same Company transactions as per Re-FORM requirements.

TMN will be set up using the same subledgers as that of the Legal Entity to which it
belongs, on the basis that TMN does not have its own bank account. A single bank
account across two subledgers is complex to maintain and reconcile. It is also
considered to be an administrative burden to have two subledgers operating for the
one legal entity as most countries operate the one finance department.

If there is no longer a need to separate out transactions between TMN and other
parts of the business the structure as suggested will not necessarily need to be
changed. However this will depend on the degree of restructure within the
business. If it becomes necessary to separate another part of the business in a
similar fashion to that of TMN a certain amount of development will be required as
autoaccounting rules in the subledgers and some conversion may be necessary.
Once again this will be dependent on the exact change in the business structure.

2.1 Diagrammatic Representation of Future State

The following diagrams represent diagrammatically the multi-org and set of books set up
for CGE&Y Asia Pacific geography.

Figure One: Represents the Multi-Org Structure.

Figure Two: Represents the set of books structure for the entire Asia Pacific Geography.

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 Multi-Organisations

BG - CG-APAC BG - TMN APAC

TMN
India Japan China Hong Kong
Korea Singapore
Hong
India Japan
Korea Kong

TMN
Korea E&Y
Japan Hong
US Cons.
Kong
Korea
Global LE - Hong LE - TMN
LE - India LE - Japan LE - China
LE -Korea AP Kong Singapore

OU - Hong OU - TMN
OU- India OU - Japan OU - China
OU - Korea Kong Singapore

Legend
TMN
Singapore Malaysia New Zealand Australia Taiwan
Malaysia
Asia Taiwan
CGS NZ Aus. Set of Books
Pac

TMN TMN TMN

NZ Aus. Taiwan

Balance
Entity
LE - LE - TMN
LE - Asia LE - LE - New LE - Taiwan
Australia Malaysia
Pacific Malaysia Zealand

Legal Entity

OU - Asia OU - OU - New OU - OU - TMN

OU - Taiwan
Pacific Malaysia Zealand Australia Malaysia

Subledger /
Operating Unit

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 Multi-Organisations

BG - CG-APAC BG - TMN APAC

TMN
India Japan China Hong Kong
Korea Singapore
Hong
India Japan
Korea Kong

TMN
Korea E&Y TMN
Hong
US Cons. Japan
Kong
Korea
Global LE - Hong LE - TMN
LE - India LE - Japan LE - China
LE -Korea AP Kong Singapore

OU - Hong OU - TMN
OU- India OU - Japan OU - China
OU - Korea Kong Singapore

Legend
TMN
Singapore Malaysia New Zealand Australia Taiwan
Malaysia
Asia Taiwan
CGS Set of Books
Pac

TMN
Taiwan

Balance
Entity
LE - LE - LE - TMN
LE - Asia LE - LE - New Australia Taiwan Malaysia
Pacific Malaysia Zealand

Legal Entity
OU -
OU - Asia OU - OU - New OU - Australia OU - TMN
OU - Taiwan
Pacific Malaysia Zealand Australia TMN Malaysia

Subledger /
Operating Unit

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 Multi-Organisations

Figure 1 Multi-Org Design

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 Multi-Organisations

Asia Pacific
Geography

Excludes HK & TW
when consolidating at
the Asia Pacific level

Korea
TMN
India Japan
India Korea Korea Japan Greater China
US Asia Pacific ANZ
E&Y Korea Japan
Cons. Global
AP
TMN
NZ
Malaysia China New Zealand

NZ

Asia
Pac TMN
Singapore TMN
Hong Aus.
CGS Kong
Hong Kong Australia

Hong Aus.
TMN Kong
Singapore

TMN
Taiwan
TMN
Malaysia Taiwan
Taiwan

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 Multi-Organisations

Figure 2 Asia Pacific Geography Set of Book Hierarchy

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 Multi-Organisations

Appendix A: What is Multi-Org

Multi-Org describes the way in which Oracle segregates information within the system into logical
organisations. These organisations have many purposes in the system but mainly they are
used to separate financial and employee information. This may be a requirement for security
reasons, operational concerns, ease of use and / or for legal reasons.

This design supports multiple ledgers on the one database while keeping data separate and
secure, the set up reduces maintenance of software and hardware, allows for global reports,
reduces total set up time and reduces application management. The alternative to using multi-org
is to follow the French model for CGE&Y where each country operates its own database and
application and data needs to be interfaced for consolidation purposes.

The Multi-Org environment consists of two sets of hierarchies; a human resources model used to
segregate the employee data and an accounting model used to segregate financial data. The two
hierarchy types are combined to give a single model implementation. The main elements of the
two hierarchies are:
Business Group: used to separate employees throughout the system.
Set of Books: used to create separate accounting ledgers for entities.
Operating Units: used to create separate subledgers for a set of books.

Detailed descriptions of the elements are listed in Appendix B.

A legal entity element exists but this currently has limited functionality.

The diagram below shows the hierarchy of these elements.

Multi-Org Structures

Highest HR Level
No Financial Impact Business Group Employee
Segregates Empoyees

Highest Accounting Level

Has Financial Impact Balancing
SOB
Separates Calendar, Entity
Accounts and Currency

Accounting Level
Limited Functionality in this
release Legal Entity

Accounting Level
Separates transactions in
subledgers Operating Unit
Linked to a Responsiblity

Figure 3 Multi-Org Structure

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 Multi-Organisations

Figure 3 shows the possible set ups in a multi-org environment. The implications of multi-org set ups are described in Appendix C.

Business Group 1 Business Group 2

SOB1 SOB2 SOB3 SOB4 SOB5

Balancing Balancing Balancing Balancing Balancing Balancing
Entity 1 Entity 2 Entity 3 Entity 5 Entity 7 Entity 8

Balancing
Balancing
Entity 4
Entity 6

Legal Entity Legal Entity Legal Entity Legal Entity Legal Entity Legal Entity
1 2 3 4 5 6

Operating Unit 1 Operating Unit 2 Operating Unit 3 Operating Unit 4 Operating Unit 5 Operating Unit 6 Operating Unit 7

Figure 4 Multi-Org Possibilities

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Org 7
 Multi-Organisations

Appendix B: Key Definitions

It is important to understand the definitions as they pertain to multi-org as the meaning of
words in the Oracle context may differ to that used in everyday life. Secondly the objects
defined provide the structure used in the set up of multi-org.

Business Group
The business group currently serves to segregate HR information, such that if a group of
employees is viewed within the system only those employees associated with the
business group will be available for selection. This is the highest level of the multi-org
hierarchy for the human resources model. Any child entities beneath a business group
must share the same employees.
Set of Books
A set of books is a reporting entity that uses a particular chart of accounts, functional
currency and accounting calendar. If any one of these items differ then a new set of books
must be created. This is the highest level of the multi-org hierarchy for the accounting
model. Any child entities beneath this a set of books must share the same calendar,
currency and accounting structure.
Balancing Entity
A balancing entity is an entity for which all accounting entries must balance. All inter-
balancing entries will automatically be created by the system to ensure that balancing
entities balance within themselves. The balancing entity is part of the accounting structure
within a set of books. Legal Entities sitting underneath a set of books can relate to one or
more balancing entities. A balancing entity is normally created for any entity for which a
balance sheet is required.
Legal Entity
The legal entity in Oracle currently has limited functionality as is used for intrastat
movement reports and inter-company invoicing when companies ship goods to each other.
Neither of which is applicable for CGE&Y in Asia Pacific. A legal entity in Oracle
terminology does not necessarily relate to an actual legal entity for statutory reporting
purposes. This is the second level in the Accounting hierarchy and sits under the set of
books.
Operating Unit
An operating unit in broad terms represents any part of the business under a set of books /
legal entity that operationally acts independently from other parts of the business. For
CGE&Y it represents any autonomous unit that has its own Accounts Receivable,
Accounts Payable and Project Accounting subledgers. It is the third level in the
Accounting hierarchy.
Security Rules
Security rules are used to limit the values in the chart of accounts that a user can view and
select within a set of books / operating unit combination. For example if two statutory legal
entities were set up in the same set of books and same operating unit it is possible to stop
entity ones users from entering accounting transactions for entity two.
Responsibility
A responsibility is assigned to each user. Many users of the system can have the same
responsibility. The responsibility determines which set of books and operating unit a user
has access to, what data they can see within that set of books / operating unit and the
functions that the user can perform.

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 Multi-Organisations

Organisation
There are many different purposes for the term organisation in Oracle. It in the broadest
terms refers to any item that is set up using the Define Organisations Form in Oracle.
Each organisation within the form is assigned a classification, which provides a better
description for organisation. The possible classifications are:
Business Group
Legal Entity
Operating Unit
Inventory Organisation
Project /Task Owning Organisation
Project Expenditure / Event Organisation
Project Invoice Collection Organisation

For CGE&Y no inventory organisations will be created. The HR / Project organisation will
be defined in the Project set up documents.

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 Multi-Organisations

Appendix C: Implications and Considerations

For every decision made as part of the multi-org design there will be a number of
implications and considerations. The main decision points for the multi-org design
proposed for CGE&Y in Asia Pacific has been listed in the rationale section of this
document.

Data Security
Only some data is secured by operating unit. This means that there will be some data that
can be seen by all parts of the organisation regardless of operating unit. This mainly
includes standing data set up within the system; for example payment terms can be
created the once and then shared by all. This has been designed so that set up of the
system and maintenance time is minimised.

Financial data is secured by operating unit. For example it will not be possible within one
operating unit to see review the payments received into another operating unit. Other
examples include banks, tax codes and projects cost rates.
Centralised / Decentralised
There is no support for an operating unit where by some functions are autonomous
(decentralised) and other parts of the unit are centralised. For example, it is not possible
to have two separate payables functions and a shared receivables functions for the one
operating unit. A one to one relationship is maintained for the following combination of
Accounts Payable, Accounts Receivable, Project Accounting, Cash management and
Fixed Assets.
Global Supplier and Customer Registration
Suppliers and Customers are shared across operating units. However the addresses that
correspond to a customer or supplier are set up within an operating unit only. For
example, if a CGE&Y in two countries use the same supplier at the same address the
supplier will be set up in the system the once and the same address will be set up twice,
once in each operating unit.

The use of a global supplier and customer listing will prevent the use of tax registration
fields, default supplier liability and prepayment accounts, default tax names, centralised
statements and centralised reminders (not in scope for Renaissance).
Period Statuses
All operating units for a given set of books share the same accounting periods. This
means that period status control needs to be co-ordinated across operating units. This is
an important consideration at month end. It will not be possible for one operating unit to
close a period if another operating unit within the same set of books is still transacting in
that period.
Bank Accounts
Bank accounts are not shared across operating units. If a business unit uses the same
bank account as another business unit then the two units must be set up in the same
operating unit. This is the case even when in all other activities the two areas act
independently.
Inter-Company Billing
Inter-company billing is only possible across operating units. Therefore invoices can only
be raised when the entities are in separate operating units. Invoices are normally a
requirement for charges that cross legal entities.

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Inter-Company Accounting
Within a set of books all entries must balance for a balancing entity. The system will
automatically create the balancing entries and post these amounts to an inter-company
account. If an entry is across sets of books it is proposed in the set up for CGE&Y that
these inter-company transactions also be booked to a relevant inter-company account
using a manual journal.

For example
If allowed a user in Japan CGE&Y can create a journal that crosses balancing entities.
Assuming the second balancing entity is TMN.

The user could enter:

CR JPN-Account1
DR TMN- Account1

The system will create:

CR TMN Inter-company JPN
DR JPN Inter-company TMN

The system provides two options for the accounting of banking transactions when
balancing entities share the same bank account. All banked amounts can be posted to the
one code owned by the one entity or the system will separate out amounts so that the
bank appears in the General Ledger to be separate but in reality they are the same.

For example,
If Japan CGE&Y receives an invoice for 100 Yen that is to be expensed to CGE&Y Japan
and TMN Japan the accounting entries will appear as follows:

The user will enter:

CR JPN-Liability 100
DR JPN-Expense 50
DR TMN-Expense 50

The system will create:

CR TMN-Inter-company (Pay) 50
DR JPN-Inter-Company (Rec) 50

When the payment is made the user will make the payment and the system will generate
the following entries:
CR JPN Cash Account 100
DR JPN Liability 100

This will result in a balance of $50 in the Japan Inter-Company Receivables account and a
balance of $50 in the TMN Inter-Company Payables account. In this manner it will be
possible to see how much Japan has paid on behalf of TMN and visa-versa.

Note that in sets of books with multiple legal entities the same accounting will be
generated if a transaction is entered that cross multiple entities.

Form and Report Titles

Care should be taken when reviewing reports, as the report title will indicate the set of
books and not the operating unit. There could be multiple operating units within the one
set of books.

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 Multi-Organisations

Care should be taken when entering data into the system as it is sometime difficult to
determine which operating unit the user is in as the form headers only show the set of
books name and not the operating unit.
Reporting Across Sets of Books
The system will produce reports within an operating unit for all data stored within that unit.
Some reports such as the Customer Account Status report are also available across
operating units within the one set of books. This cross operating unit reporting within the
one set of books is not available for all reports however if required this could be
customised. In the sub-ledgers it is not possible to perform cross operating unit reporting
across multiple sets of books. Where applicable custom reports can be developed for this
purpose. Across sets of books in the General Ledger reporting is possible but care is
needed where sets of books use different currencies and accounts.
Legal Entities
Legal Entities in Oracle currently provide limited functionality that will not be relevant to
CGE&Y in Asia Pacific. However the set up of the system should be done to ensure that
any future developments in this are can be taken advantage of.
Document Sequencing
Document Sequencing is an Oracle feature that allows all transactions within a module to
be independently numbered. For example all Accounts Receivable invoices can be given
a manual invoice number and a document number assigned by the system. Operating
units within the one set of books share document sequences. If a legal entity requires
separate a document sequence it must be set up in a separate set of books. This is not a
requested requirement for CGE&Y in Asia Pacific.

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Appendix D: Summary Table

The following table summarises the number of sets of books to be created the balancing
entities within each and the subledgers to be employed throughout Asia Pacific.

Balancing Entity
Set of Books GL AP AR CM FA PA
CGE&Y Korea
Korea
CGE&Y Global
Consulting AP
CGE&Y US Consulting
CGE&Y India
India
E&Y Consulting India
TMN Hong Kong
Hong Kong
CGE&Y Hong Kong
TMN Taiwan
Taiwan
CGE&Y Taiwan
CGE&Y China
China
TMN Japan
Japan
CGE&Y Japan
CGE&Y Malaysia
Malaysia

CGE&Y Singapore
Singapore
CG Asia Pacific
TMN Malaysia
TMN Malaysia
TMN Singapore
TMN
Singapore
TMN New Zealand
New Zealand
CGE&Y New Zealand
TMN Australia
Australia
CGE&Y Australia
SEA TMN Area
TMN SEA
SEA CG Area
SEA
ANZ Area
ANZ
Greater China
GRC
Asia Pacific Geography
Asia Pacific

File Ref: 367366522.doc

Published Date: June 22, 2001 Appendix D: Summary TableAppendix B: Key DefinitionsAppendix B: Key DefinitionsAppendix D:
Summary Table 13