Accrual Automation Using Oracle Desktop Receiving Parag Jain PMP, ACP, CSPO

Safe Harbor Statement This non-confidential presentation might contain ‘forward-looking statements’ about the business prospects of BioMarin Pharmaceutical Inc., including potential future products in different areas of therapeutic research and development. Results may differ materially depending on the progress of BioMarin product programs, actions of regulatory authorities, availability of capital, future actions in the pharmaceutical market and developments by competitors, and those factors detailed in BioMarin filings with the Securities and Exchange Commission such as 10-Q, 10-K and 8-K reports.

AGENDA AGENDA Introduction Business Case Challenges Functionality Overview Configuration Overview Solution Accounting Impact Q&A AGENDA

BioMarin at a Glance BioMarin develops and commercializes innovative biopharmaceuticals for serious diseases and medical conditions. BioMarin Pharmaceutical Inc. (Nasdaq: BMRN) is a multinational biopharmaceutical company that specializes in providing first-to-market therapeutics to patients with rare genetic diseases. BioMarin has advanced and commercialized 4 products in over ten years, a remarkable accomplishment in the biopharmaceutical industry, and a testament to the company’s passion and dedication to patients with serious, unmet medical needs. The company has successfully advanced 4 breakthrough products from bench, to market, to patients. Four commercial products 2011 Revenue $441.4 Million * KUVAN® for PKU, Naglazyme® for MPS VI, Aldurazyme® for MPS I, Firdapse™ (currently approved in the EU only) for LEMS Clinical pipeline GALNS for MPS IVA PEG-PAL for PKU BMN 701 for Pompe disease BMN 673 for genetically-defined cancers * www.bmrn.com

Business case Manual & Time consuming Month end Accrual Process A report is generated and sent to Cost center Managers / PO owners to determine the appropriate accrual amount. Challenges around constant Follow up with PO Requesters. Accuracy & Timeliness of Accruals during month end. Standard PO’s for the year are considered Blanket PO’s. Services are not received. Dependent on Invoice approvals for timely Vendor payments. Manual Process.

challenges Company Wide Impact Procure To Pay (PTP) Process Change. 2000+ Vendors impacted Cutover – Changes to Open PO’s, Receipts, Payments Significant Change Management User Training System Configuration Change Documentation

Functionality Overview

Functionality Overview Confirm Receipts workflow – Concurrent Program that sends notifications for Purchase Order (PO) shipments that meet the following criteria: Destination or Deliver-To Type is Expense Destination type is Inventory, (if the profile POR: Select Inventory Replenishment Lines is set to Y) Receipt routing is Direct Delivery Matching is 3-way Need-By Date or Promised Date is prior to the current date, or invoice has been matched to PO

Configuration - overview PROFILE OPTIONS : POR: Select Internal Requisition for Confirm Receipt POR: Select Inventory Replenishment Lines For Confirm Receipts

Configuration - overview PO DESTINATION TYPE : Expense Inventory

Configuration - overview PO RECEIPT ROUTING : Direct Delivery

Configuration - overview PO SHIPMENT MATCH OPTIONS : Match Approval Level Invoice Match Option

Configuration - overviw Configuration Overview Configuration - overviw CONCURRENT PROGRAM : Confirm Receipts Workflow Select Orders

Configuration - overviw Configuration Overview Configuration - overviw PO LINE DATES: Need by date Promise date

SOLUTION Type 1: Material from vendors (PO’s) PO created

Invoice already created

Type 2: Internal Material Movements  Internal Requisitions

Notification Responses Material Not Received

EMAIL VIEW Request Information via Email

APPLICATION VIEW Response to Request Information from Application

SUMMARY VIEW

Material Not received

Step 1 : Self Service Receiving

Step 2: Self Service Receiving

Receipt# Receipt Summary

DASHBOARD VIEW

Accounting Impact- PTP There are three types of items: Inventory Item Expense item Inventory Asset Item System Definition

Accounting impact – Cont’d Inventory Item

Accounting impact – Cont’d Expense Item

Accounting entries – Cont’d Asset Item

Solution benefits Self Service End to End process automation Simplicity & Ease of use Straightforward Technical Configuration Accuracy of AP Accruals

Q&A