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EY

| Assurance | Tax | Transactions | Advisory

About EY

EY is a global leader in assurance, tax, transaction and advisory services.

The insights and quality services we deliver help build trust and confidence

in the capital markets and in economies the world over. We develop

outstanding leaders who team to deliver on our promises to all of our

stakeholders. In so doing, we play a critical role in building a better

working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the

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

ey.com.

Ernst & Young LLP is a client-serving member firm of Ernst & Young

Global Limited operating in the US.

© 2016 EYGM Limited.

All Rights Reserved.

1512-1799928

EYG no: EG0321

ED None

This material has been prepared for general informational purposes only and is not intended to

be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for

specific advice.

ey.com

Contacts

Asia-Pacific

Chris O’Hehir

chris.oHehir@au.ey.com

+61 2 9248 5435

Andrew Parton

andrew.parton@au.ey.com

+61 2 9248 4428

Walter Poetscher

walter.poetscher@au.ey.com

+61 2 9248 5145

Jonathan Zhao

jonathan.zhao@hk.ey.com

+852 28469023

Europe

Franck Chevalier

franck.chevalier@fr.ey.com

+33 1 46 93 70 7

Beatriz Sanz Saiz

beatriz.sanzsaiz@es.ey.com

+3 491 567 4017

United States

Kevin Koenig

kevin.koenig@ey.com

+1 212 773 2769

Steve LaValle

steve.laValle@ey.com

+1 617 425 7311