1. Presentation to OAUG - SIG Atlanta 21-Oct-2005

2. Confidential. All trademarks appearing herein belong to their respective owners. 2 Inter – Company Transactions

3. Confidential. All trademarks appearing herein belong to their respective owners. 3 Agenda Overview of Inter-Company Transactions Organization Structure Business case – Solution

4. Confidential. All trademarks appearing herein belong to their respective owners. 4 Movement of Goods : Between Divisions belonging to Same Legal Entity Across more than one Legal Entities within US Across Many International Subsidiaries Single face to Customer (One Selling Company – Multiple Internal Supply Companies) Selling Company Books Order & Raises Bills on Customer Supply Company drop-ship goods directly to Customer warehouse. Intercompany Billing between Selling and Supply company. Multiple Selling Companies – Single Supply Companies Multiple Selling Companies – Multiple Supply Companies Cross Charging for Goods & Services across Projects Inter-project Billing between projects owned by different legal entity. Intercompany Journals Shared Bank Accounts across Legal Entity : To receive Customer payments To disburse Supplier Payments Inter-company Transactions

5. Confidential. All trademarks appearing herein belong to their respective owners. 5 Business Case Single face to Customer Single Selling Company – Multiple Supply Companies Multiple Selling Companies – Multiple Supply Companies

6. Confidential. All trademarks appearing herein belong to their respective owners. 6 Why Single Face to Customer ? Customer desired a single ITO face…One Brand Customer LE 1 LE 2 LE 3 LE 4 LE 5 LE 6 Customer LE 1 LE-3 LE-2 LE-4 LE-1 LE-3 LE-4 LE-5 LE-6 LE-2 Customers 1. What the customer was seeing before…multiple legal entities, no single interface 2. Multiple businesses servicing a single customer order…time consuming internal negotiations 3. Multiple acquisitions…many faces to the customer. ITO / Application confusion etc.

7. Confidential. All trademarks appearing herein belong to their respective owners. 7 Parent Company Finance Legal HR IT “New” Organizational / Legal Entity Structure Primary Objectives  Single Face to Customer  Compliant Legal Structure & Branding  Rationalize multiple USA Benefit Plans  Re-align people to operational owners  Single ITO Platform Leadership Commercial Statutory Entity - CSE (Selling Company – Customer facing) Commercial Statutory Entity - CSE (Selling Company – Customer facing) LE - 3 LE - 2 Product Line Product Line LE - 1 Future Acquisitions (US / Non-US) New Simplified Organization / LE Structure Product Line Product Line Home Base Statutory Entities - HBSE (Supplying Company – Fulfillment Center)

8. Confidential. All trademarks appearing herein belong to their respective owners. 8 Oracle Solution : Multi – Org Structure & Transaction Flow (Within US) USD Set of Books LE - US Selling OU Supplying OU Average Cost Entity 1 Average Cost - Entity - 4 Average Cost- Entity - 3 Average Cost – Entity 2 Sales Order Demand Shipment AR Invoice IC - AP IC-AR Sub - Inv Legal Entity Operating Unit Set of Books Inventory Organization Sub- Inventories …..

9. Confidential. All trademarks appearing herein belong to their respective owners. 9 Oracle Solution : Multi – Org Structure & Transaction Flow (Intl. Outside US) USD Set of Books LE - US Selling OUSupplying OU Average Cost Entity 1 Average Cost - Entity 4 Average Cost- Entity 3 Average Cost – Entity 2 Sub - Inv Legal Entity Operating Unit Set of Books Inventory Organization Sub- Inventories Non-USD Set of Books LE – Non-US Supplying OU Average Cost Entity 5 Sub - Inv Sales Order Demand ShipmentAR Invoice Intercompany AP Intercompany AR MRC USD Set of Books MRC Consolidation Set of Books (Financial Consolidation + I/C Elimination)

10. Confidential. All trademarks appearing herein belong to their respective owners. 10 Oracle Solution : Process Flow Diagram Supply Chain Model - Selling Company (Order Management) CSE – SellingOU HBSE – SupplyingOU Book Order Create Receiver Project Generate Progress Bill Cycle from Receiver Project to Customer Run Create Inter- company AP Invoice Auto invoice Import Ship Goods to Customer Auto Invoice Import Inter- company ManualAutomatic Inter- company Invoice Settlement & Elimination Manual or Automatic Run Create Inter- company AR Invoice Custom Program updates the Inter-Co Inv Amount Import Inter- Company AP invoice Select One of the Fulfillment Org as Shipping Warehouse on Sales Order

11. Confidential. All trademarks appearing herein belong to their respective owners. 11 Oracle Solution : Process Flow Diagram Manufacturing Model - Selling Company (Project Accounting) CSE – SellingOU HBSE – SupplyingOU Book Order Create Receiver Project Generate Progress Bill Cycle From Receiver Project Import Inter- company AP Invoice Generate Final Bill and Recognize Revenue Accumulate Cost against Provider Project Ship Goods to Customer Generate an Intercompany AR invoice on CSE from Provider Project ManualAutomatic Inter- company Invoice Settlement & Elimination Manual or Automatic Book Order Select One of the Fulfillment Org as Shipping Warehouse on Sales Order Create Receiver Project

12. Confidential. All trademarks appearing herein belong to their respective owners. 12 Oracle Solution : Setup Details & Customization Details Selling Company Module Involved : OM, AR, AP, INV ) Supply Chain Model Define Intercompany Customer & Supplier Create Intercompany Relationship in Inventory Module Setup Auto-accounting Rule in AR Setup AR Transaction Type and link to Order Transaction Type. Create Custom Program to calculate Transfer price and update AR Auto invoice Interface table. Modules Involved : (OM,PA, INV, AR, AP) Manufacturing Define Intercompany Customer & Supplier Define Implementation option in PA (Internal Billing) Define Billing extension. (Optional) Set up Automatic Billing (Optional). Setup Auto-accounting Rule in PA Setup Auto-accounting Rule in AR Setup AR Transaction Type and link to Order Transaction Type. Define and link Receiver project & Provider project. (Required) Create custom program in AP to handle one to many Supplier relationship.

13. Confidential. All trademarks appearing herein belong to their respective owners. 13 Operational Structure – Process Flow & Accounting Order Booking Intercompany AR Invoice Order Assignment (Internal Demand) Ship to Customer Invoice to Customer  CSE Books order from Customer  CSE Assigns order to appropriate HBSE business @ Established TP HBSE business drop-ships parts to Customer Warehouse. CSE raises Invoices to Customer. HBSE raises an Inter-company AR invoice on CSE @ agreed Transfer Price. Make / Buy  HBSE makes or buys Parts Intercompany AP Invoice Intercompany Settlement & Elimination CSE creates an Inter-company AP invoice on HBSE @ agreed Transfer Price Intercompany Revenue (HBSE) is eliminated with COGS (CSE) Due From & Due To Elimination No Accounting Entries Dr. Due From CSE (HBSE – LE) Cr. Internal Revenue (HBSE – LE) No Accounting Entries Dr. COGS (HBSE – LE) Cr. Inventory (HBSE-LE) Dr. External Receivables (CSE-LE) Cr. External Revenue (CSE – LE) Dr. Inventory (HBSE-LE) Cr. Cash (HBSE-LE) Dr. Internal COGS (CSE-LE) Cr. Due To HBSE (CSE – LE) a) I/C Revenue & COGS Elimtn b) DF/ DT Elimination

14. Confidential. All trademarks appearing herein belong to their respective owners. 14 Contact Information Name : Hari Mundhra E-Mail : hari.mundhra@ge.com Phone : +1-678-844-4062 www.genpact.com

15. Confidential. All trademarks appearing herein belong to their respective owners. 15 Disclaimer This presentation was prepared exclusively for the benefit and internal use of Genpact in order to indicate, on a preliminary basis, the feasibility of a possible transaction or transactions and does not carry any right of publication or disclosure to any other party. This presentation is incomplete without reference to, and should be viewed solely in conjunction with, the oral briefing provided by Genpact. Neither this presentation nor any of its contents may be used for any other purpose without the prior written consent of Genpact.