US Topics US Topics September 13, 2007 - …

1 PricewaterhouseCoopers1 / 3 9 EITF 3 Issue FASB FASB SEC PwC PCAOB ---------------------------------------- ---------------------------------------- ---------------------------------------- 9 EITF 3 Issue 9 (EITF) 4 Issue 1 Issue07-5 Issue07-5 (Issue07-1) Issue EITF (APBO pinion)18 EITF99-19 FASB 128 1 MLP (Issue07-4)

2 Issue MLP IncentiveDistributionRights IDR IDR 1 EITF 1 MLP 1 IDR (Issue 07-5) EITF FAS 133 (Issue 07-6) EITF FAS66 (9 26 ) (FASB) Issue 30 11 EITF US TopicsFebruary 1, 2007US TopicsSeptember13,2007 PricewaterhouseCoopers2 / 3 EITF 9 Issue Issue PwC EITF Observer PwC EITF Observer CFOdirect Network FASB FASB 9 6 (FAS 141(R))

3 FASB FAS 5 FASB FAS5 FASB PwC Breaking News PwC Breaking News CFOdirect Network ---------------------------------------- ---------------------------------------- ------------------------------------- FASB 9 6 FASB ( ) ( ) CFOdirect Network FASB ActionAlert Action Alert No.

4 07-37 FASB SEC PricewaterhouseCoopers3 / 3 (SEC) 9 24 SEC SEC PwC PCAOB (PCAOB) PwC 3526 PwC PCAOB 3523 FROR PwC IPO

5 FROR PwC FROR PCAOB CFOdirect Network 108-0014 4 2-8 13 :03-6858-0179 150 14 (PwC) PwC PwC PwC 2007 PricewaterhouseCoopers Aarata. All rights reserved. PricewaterhouseCoopers refers to the Japanese firm of PricewaterhouseCoopers Aarata or, as the context requires, the other memberfirm of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.