1. China Growth City Expansion Applications Sales Consulting May 2007

2. © 2006 Oracle Corporation – Proprietary and Confidential Oracle has a business plan to expand to 8 growth cities in China as part of its overall growth strategy The Chinese government also wants to see more economic growth in these cities and have implemented pro-business laws to encourage investments An important component is the ability to move high performing employees with potential help provide presales support to our sales efforts in these cities These employees will come from Oracle’s core cities in China or Oracle Taiwan whereby there is a natural fit in terms of language and culture Oracle has developed a relocation program that will make such moves easier for our employees This proposal sets out a way we can provide the incentive for employees who need to relocate that is within corporate guidelines Background

3. © 2006 Oracle Corporation – Proprietary and Confidential Sales Consultant Profile Business Development to establish Oracle in the market Cross solution skills Pipeline development / Deal qualification First line support with second line support from core cities Independent, self starter characteristics Working closely with sales in a small team environment

4. © 2006 Oracle Corporation – Proprietary and Confidential List of Cities Phase Two Growth Cities: Dalian - Hi Tech and Industrial Manufacturing (Japan and Korean companies) (FMS+SCM) Hangzhou - Hi Tech Manufacturing (FMS+SCM) Jinan - Steel (heavy manufacturing) (SCM) Xi'an - Utility (Grid), Railway (All) Phase One Growth Cities: Shen Yang Nanjing Chong Qing Fuzhou

5. © 2006 Oracle Corporation – Proprietary and Confidential Employee Considerations For employees who are asked to relocate, typical concerns: Incentives /compensation to reduce any financial impact of moving Consideration for family members (including housing, schooling and life style changes of the move to these growth cities) Career development after assignment

6. © 2006 Oracle Corporation – Proprietary and Confidential Proposed Solution for Taiwan Proposal is to move these employees on foreign assignments / expat terms so that the employees can enjoy the following benefits: Tax equalization; China tax is higher than TW Currency protection as employees will be paid in TWD Retain Taiwanese pension plan The typical relocation package will include: Shipping (return) Airfares for employees and eligible dependents to take up the assignment (return) Temp accommodation up to 30 days capped at USD 5,000 Housing Allowance Relocation allowance of 1 month’s salary capped at USD 10,000 (one way) Children education (estimated to be USD 20-25,000 per child) Home leave for employee and dependents once a year back to home country Tax advise (estimated to be USD 3,000 per year) SOS coverage (estimated to be USD 3,000 per year) Max length of foreign assignment – 3 yrs

7. © 2006 Oracle Corporation – Proprietary and Confidential Next Steps Advise managers of interest to take a foreign assignment by end of May Considerations for timing of move, schooling, housing May be phased approach with families: Employee commute in Q1 Family relocation to follow depending on schooling / housing

8. © 2006 Oracle Corporation – Proprietary and Confidential Questions ?