Implement SAP in Latin America

March 19, 2015

 Deloitte Consulting LLP
200 Berkeley St
Boston, MA 02116
March 20, 2015 USA
Ms. Jane Doe Tel: +1 617 437 2000
Chief Finance Officer (CFO) www.deloitte.com
Ryker Pharmaceuticals, Inc.
352 Knotter Dr, Cheshire CT - 06410

Dear Ms. Doe,

As we understand Ryker has decided to strategically expand its operations in the Latin American region and is seeking a trusted integrator with whom you want to
have a long term relationship. Deloitte has been your strategic partner in managing the existing system operations for Latin America, and it is befitting that
Deloitte be the integrator for the SAP implementation in Latin America. To achieve your vision, an effective implementation of SAP within the Latin American
countries and its integration with the Global SAP instance is critical. Your new SAP implementation in Latin America will impact various areas of your business,
and our relationships across Ryker will help connect the dots to get results. Simply put, we know the processes and that can generate the value needed for this
project.
We are aware that you have tried implementing SAP in Latin America in the past and it has failed because of the desire to maintain an effective transition to SAP
Indirect procurement management and Supplier payment. Our close working relationship has provided us with this insight and enabled us to devise a solution to
help. Through our collaborative work to date, we have a clear picture of where you want to be are confident that we have a plan to expand Ryker operations in
Latin America through a successful SAP implementation. We can navigate and coordinate with your leaders across Brazil, Argentina, Mexico and Columbia, to
launch this endeavor.
Throughout this process, we will provide you with the following:
 A trusted team: We offer an experienced, knowledgeable team complemented , complemented by professionals with experience in effective SAP
implementations
 Business value focus: We are focused on your success. The solution functionality will create a sustainable technology platform within the broader Ryker
suite of application architecture to meet the current and evolving business needs
 Predictable results: We have a demonstrated record of success at Ryker’s and in the marketplace

We will draw from what we learned over the past five years and collaborate with Ryker to deliver a robust solution that will enable growth. We look forward to
continuing our relationship and assisting Ryker in pursuing its global success.

Sincerely,

Hari Venkitaraman
Hari Venkitaraman
Principal, Deloitte Consulting LLP
Contents
Our Understanding 3

Project Scope 5

Deloitte EVD Implementation Methodology 9

Change Management Key Activities 23

Project Implementation Approach 24

SAP Implementation Timeline 25

Team Structure 26

Effort Estimates 27

Cost Estimates 28

Assumptions 29

Key Risk Areas 31

Client References 33

Corporate Background & Industry Partners 36

Why Deloitte? 39

Our Team 42

Deloitte AMS Services 45

3
Our Understanding
Ryker Pharmaceuticals plans to implement SAP ERP to its Latin American business

To make accurate business decisions, Ryker must have a consolidated

view of operational impacts

This strategic approach is an alignment of five Company Codes, into a

Ryker is single SAP operating platform and controlling area leading to
adaptable performance and cost comparability for all LATAM countries.

A homogenous approach would allow Ryker to avoid process complexity

Ryker is Ryker recognizes the value of Technology; expanding operations and

reengineering the existing SAP business processes.
streamlined
Ryker needs to move from the existing, locally based ERP
Implementations to a Unified SAP Platform.

Ryker is Ryker’s Information Technology functions are primarily centered in the U.S.,
global. Switzerland and Japan.

There are two legal entities in Brazil: Ryker Brazil and Ryker Latin America;
and one legal entity in Mexico, Argentina, and Colombia, respectively, all of
which comprise LATAM.

4
Our Understanding
Adapt to the Change with Deloitte - Gain Predictability, Transparency and Experience

Ryker Brazil & Latin America are critical entities to the success of this
implementation.

Existing SAP Global template needs to be integrated with the 4 countries

identified – Brazil, Mexico, Argentina and Columbia.

With the enhanced business processes in the LATAM 5 entities Ryker

would have access to “One Version of Truth” for its data globally.

Local Comm Iterative Nimble

to on Approach Operations
LATAM Bluepri
nt

Next Steps: Seamlessly utilize existing resources and

relationships to design, implement and deploy the SAP
solution in the Latin America region

5
Project Scope
Ryker Pharmaceuticals would like to grow its presence and while increasing its business in the Latin America
region.
The business case for this SAP implementation is –
o Provide a consolidated view of Latin American business in the region
o SAP project is pivotal to the expansion of Ryker Pharmaceuticals in Latin America region
o Integrate existing legacy systems to the global SAP instance to get a single source of truth

Process Scope
The following have been identified as in-scope processes for the LATAM implementation and deployment in the
RFP.

Procure to Pay Record to Report (Finance) Program Management

Manage Purchasing Manage Accounting Manage Accounts

Procure Indirect Program Management Project Management
Master Data and and Control Data Payable
Materials and Services
Vendor Evaluation
Manage Tax Vendor Payments
Create and Maintain Incoming Vendor Calculation for Vendor including Tax Project Systems Prepare the budgets
Material Master data Invoices Processing Payments Calculation

Create and Maintain Manage Financial

Manage Fixed Assets
Vendor Master data Master Data

Manage Banking
Perform Closing structure and
Transmission (EBS)

Employee and Travel Report and Analyze

expense processing business performance

Payments through
Brazil Boleto Bancario

6
Project Scope
Geographic Scope
Based on the RFP, we understand that the scope for the Latin America is specific to the 4 countries.

3. Columbia

1. Brazil

4. Mexico

2. Argentina

7
Project Scope
Business Areas
Refining the processes into discrete business areas allows for parallel, integrated, efforts to accomplish many of
the required tasks
Business areas
Master Data Management
Supplier/Vendor Management
Purchase Order Management
Finance - Accounts Payable &
Accounts Receivable
Finance – General Ledger , Asset
Management and Project/Program
Management
Reporting
Program Management
Key functions
• Manage the goods to be procured, location, SKU, vendor, and customer data
• Manage contracts and pricing between Ryker’s and vendors
• Create, manage, and track purchase orders
• Create and manage vendor relationships
• Manage payments and deductions to suppliers, as well as accounts payable
• Identify the taxes to be paid to the vendor for goods procured
• Manage Bank payments and Bank reconciliation
• Manage General Ledger accounts and month-end closing
• Create, manage and track assets within the locations
• Manage depreciation for Assets
• Create, manage and track projects and programs including budgets and actuals
• Identify Local reporting required by each country
• Manage the reporting to get a overall view of the Ryker’s (Global view)
• Identify different programs that are currently running within the Ryker’s company
• Understand the budgeting and requirements for projects and program
• Identify specific reporting and transactional requirements by country
8
Project Scope
Application Scope
We will integrate each module and sub-module, and then conduct end-to-end testing to support Ryker’s business
processes.

Application scope SAP module/sub-module ID SAP module/sub-module description

Enterprise Resource Planning
(ERP)
Process Orchestration (PO)
SAP ECC 6.0 EHP7 SAP ERP Central Component
• ECC-AC • Accounting - General
• ECC-AP • Application Platform
• ECC-BC • Basis Components
• ECC-BW • Business Warehouse
• ECC-CA • Cross-Application Components
• ECC-FI • Financial Accounting
• ECC-LE • Logistics Execution
• ECC-MM • Materials Management
• ECC-BC-MID • SAP PO Middleware
SAP Process Orchestration (PO) BPM and Integration Solution

Business Intelligence Suite (BI) SAP Business Intelligence Suite Business Warehouse and Business Objects

9
Deloitte EVD Implementation Methodology
We have employed our EVD™ methodology on more than 6,500 SAP implementations.
Enterprise Value Delivery (EVD) for SAP is our implementation methodology. It is the result of many Deloitte-led implementations
and includes industry-leading practices. EVD integrates methods and tools with SAP’s ASAP methodology. It is based on our work
with hundreds of clients from around the world during the past 15-plus years. EVD contains a robust library of assets so the
project team can efficiently select the applicable accelerators for the project and deliver consistent quality.

The graphic below depicts the EVD approach, with the five standard phases shown below on the right and our key competency
areas, denoted by disciplines on the right

10
Project Tools and Accelerators
Our existing tools and accelerators will assist in our ability to create value from the beginning
and throughout the project. We will closely evaluate our library of tools alongside your
capabilities. This will also us to determine the leading combination of tools and capabilities to
execute the project.
Accelerators Benefits
• Centralized platform to
Deloitte PMC
manage and deliver
projects
• Activity tracking that
drives project status
reporting
• Proactive issue and risk
management
HP Quality Center • Provide requirement
traceability throughout
initiative
• Help manage scope and
testing
IndustryPrint 5 • Accelerates process design
by leveraging predefined
process elements during
Design workshops
• Maximizes the use of
standard and best-practice
approaches to process
decomposition
11
Accelerators Benefits
• SAP’s recommended tool for
Solution Manager
configuration management
• Supports technical change
adoption and provides a
document repository for
long-term solution support
Deloitte Online • Enhances communication and
collaboration among the team
members
• Increases visibility to project
deliverables and serves as
deliverables repository
Deloitte Life sciences • Scenario decomposition
Preconfigured Solution structures based on Deloitte
IndustryPrint
• SAP Configuration object
mapping and configuration
guide readily available
EVD Project Phase - Project Preparation
The Project Preparation phase is the first stage of our methodology. It confirms scope, resources,
tools, and business case priorities for the project.

Project Business Realization Final Go-Live

Preparation Blueprint Build Test Preparation & Support

Objectives Primary deliverables Accelerators

• Define “ways of working”: • High-level requirements Deloitte PMC

– Adopt EVD methodology • Project plan including deployments
– Define master plan for all countries
• Project governance structure, and
– Define governance, roles, and
responsibilities associated tracking mechanisms
• Project tools and templates
– Define change adoption strategy
• Project team training requirements
– Define meeting cadence for
communication and decision • Project charter (refine, if necessary)
making Deloitte Online
– Install project tools and templates
– Define data strategy
– Understand the existing SAP
Global template
– Define deployment plan for 4
LATAM countries

12
EVD Project Phase - Project Preparation
Project Preparation is complete when we define plans and objectives

Confirm business case and define project charter

Define detailed project plan through Blueprint and a

high-level milestone plan through Phase 1 (pilot)

Confirm project roles and assign resources

Confirm Blueprint workshop schedule, objectives,

and participants

Implement project governance and meeting guidelines

13
EVD Project Phase – Business Blueprint
The Blueprint phase is the second stage of our methodology. It establishes core design elements
and strategies that cover your desired future-business model.

Project Business Realization Final Go-Live

Preparation Blueprint Build Test Preparation & Support

Objectives Primary deliverables Accelerators

• Leverage documented business • Detailed requirements Deloitte Life Sciences

requirements to enable: • To-be business processes Preconfigured Solution

– Define to-be process design • Perform fit/gap analysis

– Definedevelopment needs and • Functional specifications
technical specifications • End-user training curriculum
– Define change adoption and
training needs
– Capture regulatory requirements for
IndustryPrint 5
all countries in LATAM
– Assess policy impacts
– Define local reporting needs
– Initiate data cleansing

14
EVD Project Phase – Business Blueprint
Blueprint is complete when the design requirements are set

Sign off on business and detailed requirements

Map the business case to the SAP configuration and

development objects; update the traceability matrix

Complete the SAP configuration design, configuration control values,

functional specifications, and proof of concepts

Identify needs for change adoption and training

Build the SAP development environment for the Realization phase

15
EVD Project Phase – Realization
This is the third phase in our methodology. It consists of two sub-phases, Build and Test, which
construct the business processes and technologies that support your desired future state.

Project Business Realization Final Go-Live

Preparation Blueprint Build Test Preparation & Support

Objectives Primary deliverables Accelerators

• Solution design build and testing: • Testing tools and training Solution Manager
requirements
– Development of technical objects
for the specific country roll-out • Business intelligence approach

– Completionand documentation of • Technical specifications

system configuration • Testing requirements matrix
– Execute technical and functional • Testing scope, scripts, and reporting
unit testing • Confirmation of deployment
HP Quality Center
– Finalization of security roles approach
– Develop test scripts • End-user training materials and
– Execute integration testing schedule

– Develop and execute defect • Cutover plan and go/no-go readiness

resolution process criteria

16
EVD Project Phase – Realization
Realization Build & Test is complete when solution meets the needs of the business

Complete configuration and custom development

Finish data conversion and integration testing

Complete final cutover planning

Install the Quality Assurance environment

Finalize training documentation and prepare super users to conduct

training courses

17
EVD Project Phase – Final Preparation
This is the fourth phase of our methodology, when we deliver system testing and user training.

Project Business Realization Final Go-Live

Preparation Blueprint Build Test Preparation & Support

Objectives Primary deliverables Accelerators

• Preparation for Go-Live • Go/no-go criteria Deloitte Life Sciences

• Go-live communications Preconfigured Solution
– Conduct user-acceptance test
– Delivertrain-the-trainer and end- • Training plan and delivery tracker
user training • Contingency plan
– Conduct go/no-go evaluation • Final cutover plan (refine as
– Prepare the production system for necessary)
go-live
– Execute cutover dress rehearsal
– Develop go-live contingency
planning
– Mobilize
production support
organization and support
procedures
– Execute the final cutover plan

18
EVD Project Phase – Final Preparation
Final Preparation is complete when the business is ready to transition to the new system

Validate the production environment and confirm it is ready for go-live

Complete knowledge transfer for the support organization

Implement a business contingency plan and make the go/no-go decision

Train end users to perform new systems and processes

Create plan for retiring legacy systems

19
EVD Project Phase – Go-Live & Support
This is the fifth phase in our methodology. It marks the business stabilization period where we
move towards our final stage of implementation.

Project Business Realization Final Go-Live

Preparation Blueprint Build Test Preparation & Support

Objectives Primary deliverables Accelerators

• Go-Live and Post Go-Live Transition • Support organization procedures Deloitte Cutover Management Tool

– Transition
from pre-production to • Long-term steady state support
business operations approach

– Decommission legacy systems and

transition users to SAP
– Implement post go-live support
organization, including a help desk
system to aid end users
– Provide production support
– Monitor system transactions
– Complete post implementation
report
– Prepare project team for the next
country roll out

20
EVD Project Phase – Go-Live & Support
Go-Live & Support is done when the business runs on the new solution

Perform daily operations on SAP

Transition project team activities to a system-support

organization

Receive support from super users and help desk

Transition project resources to Phase 2 planning activities

Monitor operational business metrics for change adoption and

business process compliance

21
EVD Methodology – Activities by Phase
In order to move through the phases effectively, appropriate teams need to be in place. The
graphic below shows how we plan to structure the process from an organizational standpoint.
Project Preparation Blueprint Realization Final Preparation Go-Live & Support

• Identify • Develop • Execute • Execute

Communication Communication • Support Production
Dependencies and Communication
Conflicts Plan Activities Users
Activities
• Develop Work Plan • Define Training • Develop Role – • Conduct/Manage
• Confirm Requirements and Based Training User Training
Governance Curriculum Materials
• Support Production
Process Environment
• Develop FRICE
• Validate Business • Execute Data
Objects
Requirements • Conduct Conversion
• Validate Application Performance
• Confirm Configuration • Execute Data
Testing
Organization and Conversion
Geographic Scope • Perform Trial
• Confirm Business Cutover
• Develop and Test
Process Scope • Enhance To-Be Batch Schedule
Business Process
• Conduct/Manage
• Confirm Change • Configure User Acceptance
Mgmt Scope Application Testing
• Conduct
Demonstrations of
Pre-Configuration • Assign and
• Validate Preliminary • Conduct Fit-Gap Configure
FRICE Scope Analysis Application • Conduct/Manage Project Management
• Develop Functional Security User Training
and Technical Change Adoption
Specs
• Confirm Application • Conduct/Manage Process and Application
Scope Unit, String, and
Integration Testing Data Conversion

Technology and
Development

Security and Controls

Support

22
EVD Methodology – Deliverables by Phase
We also map specific team roles to every work product and deliverable

Project Preparation Blueprint Realization Final Preparation Go-Live & Support

• Organization and • Change Impact • Detailed Cut- • Infrastructure

• Cutover Plan Sign-off
Governance • Template Over Plan
Model
• Project Plan • Technical
• Role-Based • Signed-off • Operations
Specifications
• System Training Materials Training Sign-off
• Methods and • Business Materials
Architecture
Tools Definition • Integration Communication • User Readiness
• Site Readiness • Solution
Architecture
Sign-off Validation
• Build
• Data Conversion Signoff
Development • Application
Strategy Environment Configuration
• Go-Live ready
Production
• Data Conversion Environment
• Project Charter • Security Roles Plans
• Signed-off
• To-Be Business Acceptance
• Application
Process Testing
Security Profile
• Business
Requirements
Traceability • Unit/String Test • Executed
Matrix Documentation Knowledge
• Gaps Analysis • Integration Test Transfer Plan Project Management
• Functional Scripts
Specifications Change Adoption
• Conversion Data
Process and Application
Mapping

Data Conversion
Technology & Development
Security and Controls
Support

23
Change Management – Key activities
We conduct activities to promote change adoption and facilitate change management, while
respecting Ryker’s culture. This approach recognizes the importance of engaging stakeholders and
addressing change in ways that will help people perform their jobs.

Objectives
• Accomplish what was
originally agreed upon
• Engage and align
stakeholders
• Determine change readiness
• Drive understanding and
adoption of new processes
and tools
Key Activities
• Develop statement of intent
• Develop an overall change adoption strategy
• Perform stakeholder analysis (including both internal and
external stakeholders)
• Develop communication strategy
• Monitor business case realization
• Monitor actions and decisions to see that they are
consistent with the intent throughout the implementation
process
• Conduct change readiness assessments to monitor
adoption progress and areas of risk
• Help identify and lead the onboarding of change agents
and super users from the business
• Coordinate with the deployment team to align and confirm
readiness in preparation for go-live

24
Project Implementation Approach
Based on our understanding of current systems and future landscape envisioned, we will adopt a
similar approach and common blueprint for all countries as part of the Brazil roll-out. This will be
followed by the deployment for each of the countries having their own local blueprint

Brazil Argentina
Project Project
Common Local
Prep Prep
Blueprint Blueprint

Go-Live
/ T on

Go-Live

/ T on
t

Support
ti
es

t
Support

ti
es
Bu liza

Bu liza
i ld
a

i ld
a
Final
Re

Final

Re
Prep Prep

Columbia Mexico

Project Project
Local Local
Prep Prep
Blueprint Blueprint

Go-Live Go-Live
Te n

/ T on
o
st

t
Support Support
at i

ti
es
Bu liza
l iz
d/

i ld
a

a
il

Final Final
Re

Re
Bu

Prep Prep

25
SAP Implementation Timeline
Based on our understanding of current systems and future landscape envisioned, we will be able to
start the LATAM region SAP implementation on June 2015. The entire implementation can be
completed around May 2018 for all four countries in scope – Brazil, Argentina, Mexico and
Columbia
2015 2016 2017 2018
M J J A S O N D J F M A M J J A S O N D J F M A M J J A S O N D J F M A M J J A S

Brazil Roll-out Go-Live April 3, 2016

Argentina Roll-out Go-Live December 4, 2016

Mexico Roll-out Go-Live August 6, 2017

Columbia Roll-out Go-Live April 1, 2018

Prep Final Prep

Blueprint Support
Build Go Live
Test
Training Training
Prep Delivery

26
Project Team Structure
We would like to propose the below Project team structure for the SAP implementation
Steering Committee

Jane Doe (Ryker)

Professor X (Ryker)
Ace Ventura (Ryker)
Hari Venkitaraman (DC)
Ria Chakravorty (DC)

PMO OCM QA

TBD (Ryker)
Jack Sparrow (Ryker)
Rachel Humphries (DC) Sandeep Chawla (DC)
Caitie Meyer (DC)
Kathryn Banzer (DC)

Business Process Teams

Finance
Master Data
Employee Travel Accounts Accounts
Fixed Assets (MD)
& Expenses Payables Receivable

Program Management (PM) Procure to Pay

Project Program Indirect Invoice
Project Systems Inventory Control
Management Management Procurement Processing

Development
Technology Security and Solution Training
Reporting and System
Basis Controls Architect Development
Integration

27
Effort Estimates
After reviewing and understanding the requirements provided as well as the business processes
identified in scope, below is an estimation of the effort needed to accomplish the project
Hours
Professional Hours for
Brazil Complete Project: LATAM
Argentina / Mexico / Columbia
Implementation Region
Implementation
Team Onsite Offsite Total Onsite Offsite Total Onsite Offsite Total
Project Management 5,950 - 5,950 12,864 - 12,864 18,814 - 18,814

Integration 1,035 - 1,035 4,410 - 4,410 5,445 - 5,445

Business Process 16,470 16,200 32,670 33,390 37,800 71,190 49,860 54,000 103,860

Change Adoption & Training 3,513 5,445 8,958 6,126 14,175 3,960 9,639 19,620 29,259

Data Management 3,870 3,690 7,560 9,450 9,450 20,031 13,320 13.140 26,460

Security & Controls 2,718 135 2,853 - 4,725 4,725 2,718 4,860 7,578

Technical 5,751 26,229 31,980 17,865 71,559 89,424 23,616 97,788 121,404

Total 39,307 51,699 91,006 118,209 191,058 221,814 123,412 189,408 312,820

Ryker's Detailed
Staffing Plan for LATAM

28
Cost Estimates
Our professional fees and other cost estimates are detailed below
Professional fees for
Professional fees for Brazil Complete Project: LATAM
Team Argentina / Mexico / Columbia
Implementation Region
Implementation
Project Management $1,768,553 $4,105,273 $5,873,826

Integration $280,382 $1,284,633 $1,565,015

Business Process $4,198,595 $9,558,753 $13,757,348

Change Adoption & Training $1,200,961 $2,638,578 $3,839,539

Data Management $1,050,823 $2,722,872 $3,773,695

Security & Controls $559,910 $167,400 $727,310

Technical $2,022,413 $6,488,109 $8,510,522

Total $11,081,636 $26,965,619 $38,047,254

Our professional fees for the Brazil implementation of the project are estimated to be $11,081,636, based on the scope of work,
approach, and assumptions outlined in this proposal. This is a time and materials engagement with a fixed weekly rate. Deloitte
Consulting will invoice Ryker’s Pharmaceuticals at a rate of $217,286.98 per week for professional fees, every two weeks (the
“Fixed Weekly Rate”). The fifty-one calendar-week engagement will start on, or about, June 1, 2015 and end on, or about, May 21,
2016.

The remaining implementation consulting fees are estimated to be $26,965,619, with the overall estimate for all phases of the
project at $38,047,254, excluding out-of-pocket expenses. This provides Ryker’s Pharmaceuticals a very competitive blended rate
per hour of $122 for professional fees.

Out-of-pocket expenses are incremental to fees, and will be billed at actual cost, in accordance with the terms and conditions of
Deloitte Consulting’s Travel & Expense Policy. We estimate out-of-pocket expenses will be 15% of professional fees.

29
Assumptions
We made several assumptions regarding our pricing and work effort plan. Any deviation from these
assumptions may cause changes to the time-plan, staffing and resource requirements, fees and
expenses, deliverables, level of effort required, or may otherwise impact our performance of the
services.
Focus Area Assumptions
Resource Availability • Ryker shall commit all necessary, available skilled resources and management time to
accomplish the objectives of the project as per the attached staffing plan in slide 27 . Project
responsibilities should be identified and all roles should be filled prior to the start of the
project to ensure that project activities during the preparation and blueprint phases can be
completed in a timely manner
• The project team, which includes Ryker subject matter experts/specialists, staff, and external
consultants, will be initially based at a central project site Miami, FL,. Deloitte project team
members will travel to Ryker locations as agreed upon and outlined in the project schedule.

Scope • We have assumed the scope to include all sections from the RFP. Any changes to scope can
be mutually agreed upon and executed through written Change Orders approved by Ryker.
• Historical data will not be converted and any translations required for local language in a
country will be primarily responsibility of Ryker
• Ryker will manage other projects and initiatives in a manner that will not impact the
deliverables or overall timeline for the project

Security and Compliance • Ryker management is solely responsible for establishing and maintaining the internal control
system, including, without limitation, systems designed to provide compliance with policies,
procedures, and applicable laws and regulations. Deloitte will not perform any management
functions, make management decisions, or perform in a capacity equivalent to that of an
employee of Ryker. Management will be responsible for determining which of our
recommendations to implement and for the implementation thereof.
• Application security includes the configuration of system security parameters and roles
within the SAP application. Infrastructure security such as operating system and database
security is the responsibility of Ryker

30
Assumptions
Focus Area Assumptions
Training Scope • Ryker will provide site Training Coordinators to perform all logistics associated with training
delivery. This will be necessary to manage the training logistics across the locations
• Registrations and tracking of training will be performed through the Ryker training coordinator
using the existing Ryker training compliance system. Deloitte is not responsible for the
creation, maintenance, or validation of a learning management system to track training history
• Approximately 950 Ryker employees across LATAM and US will require training

Change Management • Deloitte Change Management team will have access to current Ryker communication
channels and technology tools as needed
• Ryker executive sponsors, steering committee, and project management will actively
champion and visibly support the organizational readiness initiatives through proactive
communications and stakeholder engagement within the impacted regional companies and/or
business units

Project Management • Ryker will make available to Deloitte, for reference, all current system and functional
documentation including department policies and procedures, narratives, process flows,
controls documentation, current reports and forms, entity charts, organizational charts,
technical architecture documentation and application data models where available
• Client Project sponsor will have overall responsibility and authority for driving all Project
decisions, reviewing and approving all Deliverables, facilitating discussion and communication
among the Parties as needed, and securing any required Client or third-party resources
• Deloitte Consulting is not responsible for Project delays or additional scope that results from
other initiatives Client may have in progress
• A standard work week of 45 hours is assumed for all full-time Deloitte Consulting resources
and 40 hours is assumed for all full-time Client resources.

Location and geography  The majority of the project work will occur on-site at Ryker’s headquarters in Miami ,Florida
 Ryker team will provide key stakeholders from each of the LATAM countries – Brazil,
Columbia, Mexico and Argentina

31
Key Risk Areas
Based on our understanding of the project requirements, Deloitte has identified some key risk
areas and mitigation solutions . They are classified by the level of impact on the LATAM
deployment timelines: high, medium or low.

Project Risk Impact Risk Mitigation

• Business process reconciliation between the 2 systems would have to be
mapped
Global SAP system may have data
• The project approach will allow frequent interaction between global and
and format inconsistencies with
local constituencies, facilitating a design that balances both global and
LATAM entities
local requirements

• Develop a well-structured Blueprint using the EVD Methodology to include

a contingency plan in the event of political or socioeconomic factors that
could prevent the roll out
Political, Socio Economic factors could
• Develop a repeatable and disciplined testing approach, involving
inhibit the implementation
appropriate stakeholders, (global team, super users, deployment team,
and end users)

• Prepare a comprehensive, multichannel communication plan which

accounts for a variety of geographical factors and cultures
Multi-country deployment , managing
• Apply a pre-configured solution in line with the SAP global template
communication effectively and
• Stagger the country-to-country implementation timelines to allow for local
enforcing a global template
changes in process and master data; time for integration and regression
testing; and cutover activities for each Go-Live

Legend

High Impact Medium Impact Low Impact

32
Key Risk Areas
Project Risk
Scope creep
Resistance to change at staff levels
and the potential that they may be
opposed to a new system
Untimely issue resolution
Changes to the team composition
create scope and timeline risk
Limitations in Boleto Bancario
implementations for other LATAM
countries other than Brazil
Security risks with Boleto Bancario
payments
Overlap of deployments timelines
between 2 countries due to external
or internal factors
Lack of business accountability
Impact Risk Mitigation
• Follow a formal change control process
• Institute a formal process for making, documenting, and communicating
decisions, as well as revisiting decisions if the need arises
• Adequate training offerings and ample time for users to train
• Simulated training environments for users to obtain hands-on feel
• Establish an organized escalation process and adherence to accepted
process
• Work with PMO and Steering Committee on selecting path forward
• Backfill current operations and production support roles
• Build contingency into phase work plans
• Ensure that LATAM SAP initiative is the top strategic priority for the team
• Capture gaps during blueprint phase specific to this process to avoid gaps
• Put adequate security and stress testing measures in place to ensure that
this integration does not break or allow potential security gaps
• Follow the EVD ASAP methodology and Deloitte accelerators to allow for
quality on-time delivery
• Devise a structure for all entities to report to a single program leadership
structure
• Coordinate Deloitte project leadership with Ryker leadership to ensure a
supportive and accountable program
Legend
High Impact Medium Impact Low Impact
33
Client References
West Pharmaceuticals Inc.
• Global leader in manufacturing of components and systems for injectable drug delivery, including
Abo stoppers and seals for vials, and closures and disposable components used in syringe, IV and
ut blood collection systems
the • Business units – Pharmaceutical Services Division
Com
pany

Key
• Replace and aging, homegrown application
Busin • Replace the technical environment to reduce costs and position itself for rapid growth
ess
Driver
s

Appli • SAP modules implemented included Finance, Accounting, Projects, Asset Management, Costing,
catio Sales, Planning, Manufacturing, Purchasing, Warehousing, Shipping, and Quality.
ns or
Mod
ules
• Implemented Deloitte’s SAP Life Sciences Pre-Configured solution
• Multi-phased implementation completed in November of 2009, all North American locations fully
operational on SAP including integration to manufacturing execution and laboratory information
Solution systems
Details • Implemented rolling out SAP to other global entities using the successful SAP US implementation
as blueprint

Success Story - Deloitte stayed on time, on course and on budget with its diligent use of the EVD methodology and disciplined
project management

34
Client References
Zimmer Holdings
• Global company that designs, develops, manufactures and markets orthopedics products like knee
Abo hip etc..
ut • Has operations in more than 25 countries around the world
the • 900 users in EU , 8 countries and 12 sites
Com
pany

• Legal and operational merge with Centerpulse orthopedics

Key • Implementation of a tax optimized supply chain model in Europe
Busin
ess • Roll-out based on a SAP-driven template into eight countries in Europe
Drive
rs

Appli • SAP ECC (FI, CO, MM, SD, 3PL interface), SAP BI, myMediset (industry planning solution for
catio orthopedics industry)
ns or
Mod
ules

• Implement SAP template to enable a new tax and logistics-optimized business model
• Implement Zimmer business policies in existing SAP template
Solution • Implement/roll out SAP as the common European system platform
Details • Validate SAP according FDA

Success Story- Deloitte was able to optimally utilize the existing SAP template while maintaining adherence to the FDA regulations

35
Client References
Ecolab Inc.
• Global provider of water, hygiene, and energy technologies and services to the food, energy,
healthcare, industrial and hospitality markets
Abou • Has operations in more than 170 countries around the world
t the
Com • Has operations in 4 geographical divisions
pany

• To design and implement a new and globally harmonized process model in order to profit from
Key increased business efficiencies, better service levels and to enable a 360 degree customer view
Busin allowing for better reporting and cross and up selling opportunities.
ess • In addition Ecolab benefit from the implementation of a tax-optimized supply chain model.
Drive
rs

• SAP ECC (MM, PP, PP-PI, QM, WM, IM, FI, CO), SAP APO (DP, SNP), SAP CRM (Sales Order
Appli Management, Territory Management, Sales Allocations, Pricing, Billing, Service Management,
catio
ns or Contract Management, Manage Installed Base Equipments ), SAP BI, SAP, XI, and Vistex
Mod
ules

• Implemented SAP for the 4 business units in 14 European countries, China and US for over 4000
users
• Developed organizational structure necessary to support a tax-optimized operating model
Solution
Details • Enabled the business transformation project, including the planned business efficiency gains

Success Story - Deloitte deployed a robust multi- country SAP implementation enabling the client to gain an effective business
lens

36
Corporate background and Industry Partners
Deloitte’s SAP Practice is one of the largest and most experienced SAP consulting practices in the
marketplace
““Deloitte’s longevity
in the SAP arena,
its business
consulting work,
and its long-
standing client
relationships are
key ingredients of
its continued
success in the SAP
practice.” Practitioners Alliance Delivery Infrastructure Tools
Gartner ERP Magic • Access to more • Deloitte has held • Vast experience • Deloitte has 15 • Guided by
Quadrant Report
than 10,000 the highest level in delivery of solution centers experiences with
dedicated SAP of strategic solutions and for SAP demos, customers,
 Allied with SAP since 1989,
practitioners in alliance services to the research, and Deloitte has
with the highest level of
over 45 designated by middle market outsourcing developed a
accreditation: Global Partner countries that SAP, Global number of
• A reputation • Unlike other
have served Partner- for delivering Global Systems proprietary tools
 Top three global partner more than Services, since successful, Integrators, and accelerators
2,250 clients 1989 business- Deloitte has that contribute
 SAP certified Deloitte’s Life
• More than 50 driven, and access to significantly to
Sciences Preconfigured our ability to help
percent of these implementatio audit,
Solution as a complete SAP n- related assurance, risk our clients
solution for the medical consultants services management and compress project
device industry have 10+ years tax professionals timelines and
of SAP who can provide deliver high
 Exclusive SAP partner for implementation- services that can quality SAP
medical device excise tax and related be integrated with services
life sciences product consulting Deloitte’s
serialization solutions experience consulting
services

37
Corporate background and Industry Partners
Deloitte is a Recognized Leader in the Life Sciences industry

360-degree business perspective

Global organization
Leading global
consultancy provider • Audit, tax, consulting, and financial advisory services
- Kennedy • Approximately 193,000 professionals in 150+ countries,
#1 Life Sciences serving more than 79% of the 2012 Fortune Global 500
Leader in IT
Consulting Consulting practice
Organization Redesign • Our Life Science & Health Care practice has over 7,600
- Kennedy 2013
Consultancies
- Forrester professionals in 76 countries
Audit,
Risk & Tax • Our U.S. Life Science practice serves:
Leaders quadrant for Controls
Oracle Applications − Nearly 90% of the 15 Largest Pharmaceutical
Implementation Service Manufacturers
Providers, Worldwide Financial Deloitte received the highest
- Gartner Advisory distinctions in reputation, (as ranked by Med Ad News)
Services international network, highly − 9 of the Top 10 Medical Device Manufacturers
knowledgeable professionals,
and complete tax services
(as ranked by Medical Product Outsourcing)
Leader in Information
Security Consulting capabilities − 6 of the 10 Largest Biotechnology Companies
- Forrester - International Tax (as ranked by Med Ad News)
Review’s World Tax 2012

Consistent performance and growth

1
Ranking in Kennedy Information’s “2012 Consulting to the
Life Sciences Sector Report”

2
Number of #1 rankings (Modern Healthcare’s “2013
Largest Healthcare Management Consulting Firms” and
“Corporate Financier of the Year” at the 2013 Health
Investor Awards)

5 # of consecutive years Deloitte Life Sciences Health

Care practice grew faster than the overall Deloitte firm.

38
Corporate background and Industry Partners
Deloitte has implemented SAP solutions for top Life Sciences companies
 Abbott Laboratories  DePuy (J&J)  Olympus Optical Co., Ltd
 Advanced Medical Optics (AMO)  DeRoyal Industries  Orion Pharmaceuticals
 Agilent - Agilent Technologies Healthcare  Industrial Chemical Manufacturer #1  Perrigo Company
Solutions Group  Ethicon (J&J)  Pharmacia & Upjohn, Inc.
 Alllergan, Inc.  Fisher Scientific  Phillips Medical (Healthcare)
 Biological Product Manufacturer #1  Forest Laboratories  Phillips Respironics
 ALK-Abello A/S  Finance and Industrial Conglomerate #1  Rhodia Brasil
 Amylin Pharmaceuticals Sub #3  Rhone Poulenc Rorer
 Biotechnology Research  Guidant  Roche Diagnostics
Company #1  Hoechst Marion Roussel Inc.  Pharmaceutical Preparation Holding
 Pharmaceutical  Imclone Systems Company #2 Sub #4
Preparation Manufacturer 
 Immunex Corporation Sequenom, Inc.
#5 Sub #1
 IMS Health  Siemens Medical Systems
 Astra Pharmaceuticals
 Johnson & Johnson  Sumitomo Chemical Co, Ltd.
 AstraZeneca China Ltd.
 Janssen-Ortho Inc.  Synthes, Inc.
 B. Braun (B. Braun Mc
Gaw Inc)  Laboratorios Grossman S.A.  Talecris Biotherapeutics
 Life Sciences and  LifeScan, Inc. (J&J)  Tyco US Surgical
Chemical Holding  Marconi Medical systems  Pharmaceutical Preparation Manufacturer
Company #1  McKesson Corporation #10
 Becton Dickinson  Diversified Health Care  United States Surgical Corporation
 Biomet Europe BV Company #1 Sub #4  Valeant Pharmaceuticals
 Medical Equipment  Medtronic  Varian Medical Systems
Manufacturer #3  Life Sciences and Chemical  Vitaquest International, LLC.
 Life Sciences Company Holding Company #1 Sub #3  Warner Chilcott Ltd.
#1 Co #2  West Pharmaceutical Services, Inc.
 Pharmacy Services  Mine Safety Appliances  Wyeth Pharmaceuticals
Provider #1 Sub #1 Company (MSA)
 Zimmer Holdings
 CaridianBCT  Nippon Organon KK
 Zuellig Pharma Ltd (NZ)
 Cephalon  Pharmaceutical Preparation
 Cordis (J&J) Manufacturer #15
 Dade Behring Diagnostics Inc.  Novo Nordisk
(Siemens Healthcare Diagnostics) Pharmaceuticals Industries,
39
Inc.
 Pharmaceutical Preparation
Why Deloitte?
Our differentiators
We are proud of our ongoing relationship with Ryker. Our deep understanding of Ryker business
Longstanding knowledge
about Ryker Pharmaceuticals requirements along with our strong knowledge of Ryker‘s business model , organization, culture
and strategic priorities is clearly a differentiator

We have a proven track record with Ryker for the past 5 years by supporting the existing legacy
Proven track record with
Ryker systems in Latin America and we have been successful in delivering the work assigned to
Deloitte

Unparalleled industry We bring with us the a strong appreciation of the industry and best practices for the business
knowledge processes from our experience with over 75 LS & HC clients.

Award Winning SAP Practice Deloitte’s dynamic experience with SAP implementations is award winning and has been
credited by SAP with whom we have alliance relationship for over 30+ years

Consistent, High Quality Deloitte utilizes the proven EVD Methodology along with quality control initiatives through the
Delivery enhancement of our people. We have the scale and history to drive your success forward

Deloitte is proud to employee 43,861 SAP employees, more than 3,850 partners with overall
Power of the Firm more than 180,000 SAP partner certificates. This has led to an extensive corporate background
and valuable industry partners.

Deloitte values the fact that the changes made for this project will have lasting impacts on other
Longer Term View areas of the business. Deloitte anticipates what those changes are and thus, can make better
informed decisions

"Ryker is ready to emerge and thrive in the Latin American market. The company values the profound impact that
technology has on operations and cost reduction.“ - Bill Copeland, US LS&HC Industry Leader

40
Deloitte Difference
Basic
requirements
Deloitte differentiators
Industry- Global access to industry-aligned, specialized,
Cost efficient specialized premium skills inbuilt in every resource, tool, method,
skills and solution.

The right delivery location to meet our clients’ needs

built upon years of experience powered by distributed
Quality execution Global reach
work methods and Web-enabled tested assets and
tools.

Deloitte’s investment in continued research and

Expertise Innovation innovation focused on value-based solutions for our
clients.

Depth and breadth of skills, services, capabilities, and

Depth and
Method and tools processes fully integrated with methods, tools, and
breadth assets to solve clients’ business/IT issues.

Deloitte’s global maturity and quality assurance

Predictability
models are designed to provide solutions, which
Experiences /
mitigate project risk, bring best practices, and
consistency eliminate cost.

Best of both worlds — scale and capability in Global Delivery Centers (GDC) backed by domain
knowledge, technical expertise, assets, and client understanding

41
Why Deloitte?
We know you and your business and you know us. We emphasize on consistent, high quality project
execution and deliverables

Methods & Tools Service Delivery

• Enterprise Value Delivery (EVD) for SAP is the • Quality Reviews from Proposal thru Sustainment
implementation methodology with a robust library of • SAP Pinnacle and Impact Quality Award Winner
assets and accelerators for project delivery 2011/ 2012/ 2013/2014
• Dedicated Services Quality investments and coaches • Only top-tier Systems Integrator with no
• Tools designed to enhance & complement SAP solutions escalations

Project Estimator Project Deloitte

Mgmt. Center
& Planning Suite f
Online

Enterprise Value Map

IndustryPrint 5 TM

Program Adoption People

• Leading Human Capital practice with thought • Education investments promote global capabilities
leadership for Technology adoption (Deloitte University, global learning)
• Client training and adoption programs to realize • Consistently recognized to attract and retain top
value talent as validated through “best place to work”
• More than 3,000 change and organization • Investment of 2.1 million learning hours per year
transformation colleagues
42
Our experienced team
Hari Venkitaraman
Engagement Leader
Hari Venkitaraman is a Director of Deloitte Consulting located in Boston, MA. He is one of the Deloitte’s leaders in the ERP
practice. During his career with Deloitte, he has assisted Life Sciences clients with ERP technology based business
transformations, ERP implementations, information technology strategies, as well as assisting with various organizational
initiatives, including mergers, acquisitions and consolidations of divisions. Hari has over 20 years of technology transformation
experience in Health Care, Manufacturing, and Life Science industries with over 15 years dedicated to SAP implementations. He is
an experienced leader across all phases of transformation initiatives from inception to post-implementation support and hands-on
to engagement management. Hari has developed business cases, project scopes, and roadmaps to support ERP Transformation
Initiatives including Shared Service Centers. He has led global design and implementation initiatives in support of common
processes, systems, and data to achieve business transformation objectives. Hari is recognized as a leader in the selection,
customization, and application of implementation methodologies. His broad business and technology experience spans multiple
industries including consumer business, retail, manufacturing, and pharmaceuticals.

Ria Chakravorty
Engagement Director
Ria Chakravorty is a senior manager out of Deloitte’s Boston office. She has more than 22 years of business and technology
experience with over 15 years dedicated to SAP implementations. She is an experienced leader across all phases of
transformation initiatives from inception to post-implementation support and hands-on to engagement management. Paul has
developed business cases, scope, and roadmaps to support ERP Transformation Initiatives including Shared Service Centers. She
has led global design and implementation initiatives in support of common processes, systems, and data to achieve business
transformation objectives. In addition, Ria helped lead the world’s largest implementation of SAP Financials with on-time, on-
budget delivery. Ria is recognized as a leader in the selection, customization, and application of implementation methodologies..
Her broad business and technology experience spans multiple industries including consumer business, retail, and manufacturing,
but her primary focus over the past ten years has been in pharmaceuticals.

Catherine Meyer
Project Manager
Catherine Meyer has more than ten years of experience in implementing enterprise-wide technology and business solutions in the
Americas and Europe. She has PMP certification and her experience is centered mostly on Life Sciences (Pharmaceuticals &
Medical Devices) but she has representative experiences in the Process (Chemical, Cement), Energy (Oil) and High Tech (Data &
Networking products) industries. Specialized in global deployments, her areas of experience include scoping, project planning &
management, budgeting, requirements gathering, process design, system development, integration testing, template roll-outs and
post-implementation support.

43
Our experienced team
Kathryn Banzer
Organizational Change Management Lead
Kathryn is a manager out of Deloitte’s Boston Office. Her experiences include implementing Change Management, Training,
Leadership Alignment, and Communication activities across various end user groups across different regions. She has led and
participated in both business and technology-based transformations. In particular, she has experience in working on ERP
implementations at consumer organizations where she has led a change management effort for a business model and SAP
implementation for ten countries in Latin America. Kathryn has deep consumer experience, having worked for a beverage company
implementing SAP, as well as having spent a year implementing a global project in the US, Mexico, and Argentina at a major retailer.
Additionally she has over five years of OCM experience in Life Sciences.

Rachel Humphries
Organizational Change Management Lead
Rachel is a manager out of Deloitte’s Boston office with 25 years of experience in delivering innovative and effective IT business
solutions, including 13 years of significant ERP implementation experience. She has completed more than 5 full cycle SAP
implementations for clients in industries, including Life Sciences, Oil and Gas, IT Services, Manufacturing, Telecommunications and
Retail. Rachel has extensive knowledge of related business processes and has a background in Reengineering and has also managed
teams over the full software life cycle development and implementation. She has demonstrated strengths when working in large,
multinational projects. Rachel is also fluent in Spanish and Portuguese.

Sandeep Chawla
Quality Assurance Lead
Sandeep Chawla is a manager out of Deloitte’s New York office. He has significant experience in global projects that have included roll-
outs in Europe and Latin America.. He has assisted clients in the development of global templates, regional deployment strategies, and
development of ERP strategies. Sandeep has served as the independent risk review partner for large SAP Life Sciences
implementations and as an advisory partner for numerous SAP implementations. Among his many experiences, Sandeep has
developed the global SAP strategy for a major consumer products company, and has led the Latin American roll-out for a major Life
Sciences company.

44
Our experienced team
Emmitt Smith
Technical Lead
Emmitt Smith is a senior consultant from Deloitte’s New York office. Emmitt has more than eight years of experience in systems a year
as leader and manager of BI processes implementation for different clients and industries, including consumer goods, finance, retail,
real estate, health care, among many others. Sandeep has worked with several different BI tools such as Micro strategy and SAP-BW.

Michele Jones
Procure to Pay Lead
Michele Jones is a consultant out of Deloitte’s Chicago office. She has five years of experience working across industries, with
significant focus on Life Sciences over the past two years. She has experience working with the following SAP modules: Materials
Management (PP), Quality Management (QM), and Plant Maintenance (PM), and Logistical Execution Module. Michele is also a native
Spanish speaker.

Tom Brady
Finance Lead
Tom Brady is a manager from Deloitte’s Boston office. He has over 10 years of experience with SAP in a wide range of industries
including Life Sciences. His experience spans all phases of project implementations including five full lifecycle implementations for
clients in several industries including Life Sciences. He has extensive knowledge of related business processes and has a background
in Reengineering and has also managed teams over the full software life cycle development and implementation.

45
Deloitte AMS Services
If you decide long term support model is right for you, we provide full life cycle AMS, spanning the
entire continuum from upfront advisory services through application optimization and innovation.

Delivering a wide range of application

management and development support
services

Assisting clients in Optimizing the ROI of existing

Application
defining application applications and delivering
Maintenance
strategies to support innovation that enables
Services
their business Application targeted business outcomes
strategies Application Optimization and
Services Innovation
Advisory Services

We leverage deep expertise from our industry, technical, and functional competency centers to deliver differentiated
application management service results:

Industry: Leveraging industry-specific insights Technical/functional: Bringing to our clients

and intellectual capital across 27 industry market-recognized expertise and deep
segments, allowing us to make better, faster, more partnerships with SAP and Oracle, allowing us to
informed application management decisions face off against our clients most complex,
multidimensional application challenges

46
Flexible Services Structure
Deloitte’s flexible resourcing and delivery model effectively addresses the gaps found with
traditional application maintenance offerings.

Table Stakes Deloitte’s Value

Deloitte’s Model
Capabilities Add Capabilities

• Service desk • Greater flexibility and better talent

• Incident management • Broader reach in capabilities
• Business enablement

+ =
• Problem management
• Development management
• Change management
• Release management
(functional and technical)
• Stronger on-site leadership, as • Flexible engagement
needed
• Deeper industry domain • Lower total costs,
knowledge and thought leadership highest value
• Infusion of industry specific
industrialized solutions, assets and • Deloitte quality and
innovation impact
• End-to-end, multi-disciplinary
business enablement; functional
orientation
• Results/value orientation, not just
rate

“The outsourcing system is broken… The vendors say they are strategic partners,
but they are in fact neither strategic nor partners. Both providers and customers
want to create more business value and innovation.”
– CIO.com, “IT Outsourcing System Is Broken, How Can Service Providers Fix It” March 2012

47
AMS Services Activities
Our transition activities are performed by combining leading practices with robust application
management tools and templates.
Transition Initiation Operational Readiness Operational Readiness
Finalize Transition
and Planning Preparation Validation

Detailed activities
• Define detailed transition
plan
- Service delivery scope
- Organization, roles, and
responsibilities
- Governance structures
- Service levels
- Technology and
infrastructure
- Client training
• Assemble and onboard
service delivery team
• Define deliverable
acceptance and transition
exit criteria and scorecard
• Build knowledge
repository
• Create KT scorecard
• Compile service delivery
operations run book
• Conduct KT
- Knowledge gathering
- Shadowing and
Reverse shadowing —
Guided perform (on-the-
job training)
• Review scorecard and
obtain subject matter
expert (SME) approval
• Prepare client service
catalog and client training
• Conduct independent
Perform
• Validate and refine service
delivery model
- Organization structure
- Governance
- Internal run book
- Technology and
infrastructure
• Review operational
readiness validation
scorecard and obtain client
approval/sign-off
• Finalize client service
catalog and client training
• Implement service-level
metrics and performance
measurement procedures
and tools
• Finalize and implement
service delivery operations
- Organization
- Governance
- Client service catalog and
internal run book
- Technology and
infrastructure
• Review final operational
readiness validation
scorecard
• Obtain client approval/sign-
off & conduct client training

Transition Outcomes
• Balanced capacity and demand • Known scope of responsibility • Evaluated performance
• Scheduled deployment • Acknowledged methods/tools • Measured satisfaction
• Coordinated access • Established people connections • Rebalanced capacity and demand

48
As used in this document, “Deloitte” means Deloitte Consulting LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed
description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of
public accounting.
Copyright © 2014 Deloitte Development LLC. All rights reserved.
Member of Deloitte Touche Tohmatsu Limited