AUDIT FEI Career Management Group Qualifications for a Successful CFO/Controller in Today's Market December 3, 2009

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 2 2 The Basics Technical competence Education Industry and financial experience External reporting SEC reporting Public accounting background IT Treasury Corporate finance Acquisitions and divestitures Tax Financial planning and analysis Risk management Knowledge of the business Increasingly complex accounting, tax and regulatory environment

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 3 3 Today’s Skill Requirements Managing through turbulent times Cash is king – cash flow forecasting and ROI Fortress balance sheet Restructuring Credit crunch – debt compliance Access to capital Financial statement risk including mark-to-market, goodwill impairment and deferred tax asset valuation allowances Income taxes Obama administration public policy, health care reform and tax initiatives International operations

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 4 4 Today’s Skill Requirements Managing stakeholder relationships Board of directors and committees C suite Wall Street, analysts and rating agencies Investors Banks Customers Suppliers Auditors and other service providers Regulators Community and civic

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 5 5 Today’s Skill Requirements Managing your assets Cash and financial assets Cash conversion cycle Hard assets Intangibles and intellectual property In-source, co-source or outsource – core competencies Vertical integration Payables Contingent liabilities Litigation FCPA and illegal acts

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 6 6 Today’s Skill Requirements Managing your people HR Managing up / managing down / managing peers Leadership Adaptability Invest, mentor and grow talent Networking Skills assessments 1. Know what you don’t know 2. There is always someone smarter and more experienced available to help

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 7 Q&A 7

© 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative NSS 8 Presenter’s contact details Dennis Parrott KPMG LLP 303 E. Wacker Drive Chicago, IL The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.