Supporting your global business French Business Center, Greater China French Business Network Beijing 16/F, Ernst & Young Tower Tower E3 Oriental Plaza No.1 East Chang An Avenue Dong Cheng District, Beijing Chengdu 17/F, The Office Tower Chengdu Shangri-La Centre Block B, 9 Binjiang Dong Road Chengdu Dalian Unit D, 10/F International Finance Tower 15 and 17 Renmin Road Zhongshan District Dalian Guangzhou 36/F, Tower B, Center Plaza 161 Lin He Road West, Guangzhou Hangzhou Unit 306, 3/F Jiahua International Business Center 15 Hangda Road, Xihu District Hangzhou, Hong Kong 18/F Two International Finance Centre 8 Finance Street Central, Hong Kong Qingdao Unit Quingdao International Finance Center 59 Hong Kong Middle Road Shinan District Quingdao Shanghai 50/F Shanghai World Financial Center 100 Century Avenue Shanghai, Shenzhen 21/F, China Resources Building 5001 Shennan Road East Shenzhen, Suzhou Suite 1208, Century Financial Tower 1 Suhua Road Suzhou Industrial Park Suzhou Tianjin Unit 2501, The Exchange Tower Nanjing Road, Helping District Tianjin Wuhan Level 6, Wuhuan Urban Commercial Bank Plaza 933 Jianshe Avenue Wuhan Xiamen Unit 2801A, Zhongmin Building 2 Hubin Bei Road, Siming District Xiamen Taipei TWTC International Trade Building 9F, 333, Keelung Road, Sec. 1 Taipei11012 Taiwan Our offices What drives the relevance of our French Business Center? ► At Ernst & Young, we commit ourselves to your needs. The inception of FBC China was primarily a result of Ernst & Young France’s effort to assist its French clients ► Give French and European groups the best possible access to Ernst & Young’s global network resources ► Provide Ernst & Young’s clients with the benefits of our global cross-border experience, unimpeded by geographical, linguistic or cultural differences, in order to: ► Reduce obstacles that arise as a result of geographical distances ► Limit problems encountered by both subsidiaries and their parent companies when trying to understand local business rules and customs ► Support Ernst & Young’s French and European clients who are interested in developing business through subsidiaries in various continents ► Assist Chinese companies with their businesses in France by connecting them to the Chinese Desk in Paris Experience of working with over 200 French companies of vastly varying scales from multinational corporations to small and medium enterprises on their “Chinese projects” Ernst & Young Assurance | Tax | Transactions | Advisory About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 144,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their potential. Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit © 2010 Ernst & Young, China All Rights Reserved. FEA no This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither the Ernst & Young China practice nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.

► Financial Advisor for the World Expo 2010 in Shanghai ► Top 10 Hewitt Best Employers in China (2009) ► 2009 Hong Kong Most Admired Knowledge Enterprise (MAKE) Award (Aug 2009) ► Due Diligence Firm of the Year, China 2008 (October 2008) Focus groups Business centers continue to enhance Ernst & Young’s industry and domain specializations. Some of the organization’s notable business centers include: ► French, German and Japanese business centers form part of the global business network in Greater China that helps foreign clients expand to Chinese shores ► Climate Change and Sustainability Services ► China Overseas Investment Network ► Asset management ► Automotive ► Banking & Capital markets ► Consumer products ► Government & Public Sector ► Insurance ► Life Sciences ► Media & Entertainment ► Mining and Chemicals Ernst & Young in Greater China Comprehensive service range French Business Network (FBN) The FBN is a network of 26 multidisciplinary French Business Centers (FBCs) operational since 2003 with more than 100 French Ernst & Young professionals settled abroad who are directly involved in assignments and committed to their success The FBN: ► Gives French and European groups the best possible access to Ernst & Young’s global network resources ► Provides Ernst & Young’s clients with the benefit of our global cross-border experience, unimpeded by geographical, linguistic or cultural differences ► Assists Ernst & Young’s French and European clients who are interested in developing business through subsidiaries in various continents Example of our actions and services: ► Statutory audits and Group reporting audits of French subsidiaries ► M&A advisory and Transaction support ► Meetings with industry professionals ► Internal audit, risks, costs improvement of operational performance ► Organization of various events and training such as Transfer pricing, Human Capital or Custom duties ► Brief of French delegations on Chinese regulations Specialized service ► Oil & Gas ► Private Equity ► Power & Utilities ► Real estate ► Retail ► Technology ► Telecommunications ► Other Industry Sectors Industry experience and knowledge across a range of sectors Benjamin Dupuy d’Angeac Senior Manager Camille de Guillebon Senior Manager Bertrand Régnier Partner Our four principal service lines Assuranc e TaxTransactionsAdvisory Contacts Network* ► 9,070 people ► 347 partners ► 14 locations in China *as of December 2009 Shenzhen Hong Kong Guangzhou Macau ChengduWuhan Suzhou Hangzhou Xiamen Shanghai Beijing Dalian Qingdao Tianjin Taipei French Business Center - Greater China Ernst & Young accolades in Greater China