UNITED KINGDOM Benchmark Analysis Our report, therefore, provides a 'typical' benefits package across a range of benefits for each level of employee in the relevant size classification for ABC UK. With the move towards ‘total reward’ and the growing increase in flexible benefits, we have also conducted a full benefits review for each of the categories below (in the Appendix) for your information. Data on ABC’s Short Term Disability and Individual Pension plans was not provided during the interview and therefore could not be analyzed in detail. Classification Categories ‰ Level of Employee typically falls into 5 categories: 1. Managing Director (MD) 2. Director 3. Clerical 4. Operatives 5. Other ranks ‰ Size Classifications: Size classifications in the UK typically fall into 3 categories: 1. Small Companies (Revenues < GBP 25 million) 2. Medium Companies (Revenues GBP 25 - 200 million) 3. Large Companies (Revenues > GBP 200 million) Benchmarking Methodology We have evaluated both Small and Large Company sizes in relation to ABC UK for this exercise. This is because ABC falls into our Small Company classification but competes against companies where a Large Company classification might be more appropriate. Benchmarking data were derived from our database of Small, Medium and Large Corporate Services companies. The following tables show a comparison of benefits provided by ABC UK compared to those large and small companies surveyed. It does not include benefits not provided by ABC UK. Definitions of Terms Used In this analysis we benchmarked certain key features of ABC UK’s Defined Contribution Pension (DC) (also referred to as money purchase), Individual Pension (IP), Medical cover (PMI), Long Term Disability (PHI), Life Insurance cover (Life Assurance), and Holiday policy. The table on the next page defines the benchmarking categories used in this analysis. ABC UK Ltd Page C - 6