Ernst & Young, a global leader in professional services, understands the business issues that are important to senior executives. With extensive business knowledge and hands-on industry experience, the global Ernst & Young organization can implement a broad array of solutions to help companies capture growth, improve financial performance and manage risk-anywhere in the world. Its 167,000 people serve as trusted business advisers in more than 130 countries, offering audit, tax, corporate finance and transaction services across all industries to many of today’s leading global corporations as well as emerging growth companies. A collection of Ernst & Young’s views on a variety of business issues can be found at www.ey.com/thoughtcenter. Ernst & Young refers to all members of the global Ernst & Young organization, including the U.S. firm of Ernst & Young LLP.