Valuation Guidance

Question I.A: Company Information

Company: Enter your company’s name as you would like it to appear to other survey respondents. CECP discourages subsidiary and regional reporting, but if that is the only option, make sure the company’s name as you enter it clearly indicates the scope of your response. (For example: If appropriate, enter “Acme Foundation” or “Acme Corporation North America” rather than simply “Acme Corporation.”)

Merger, Acquisition, or Divestiture: Indicate whether, during the 12-month period covered by the survey, your company has undergone a merger, acquisition, or divestiture considered significant by your industry’s standards. The goal of this question is to understand better whether and how such corporate activities alter a company’s composition and giving priorities.

Headquarters Location (City, State/Province/Region, Country, and Geographic Area): Enter the city, state/province/region, country and geographic area based on the location of your corporate headquarters. Refer to the “International in Scope” section of the CGS Valuation Guide for more detail on the composition of each geographic region.

Contact Person Name and Email: Please list the primary person whom CECP should contact with questions regarding your CGS survey. The email address provided will receive confirmation of survey completion.

Classification: There are two choices for this field: Manufacturing or Service. Every company participating in the survey should identify itself as falling into only one of these classifications. Does your company manufacture a product, as does Hasbro, Inc. and Levi Strauss & Co.? Or does it provide a service, as does Aetna Inc. and JPMorgan Chase & Co.? If it seems to you that your company does both, select the category that accounts for the majority of your company’s revenue.

S&P Industry Sector Classification: There are ten S&P Industry Sectors and each company falls into only one of those ten. These designations are created and maintained by the finance sector, which assigns each company to a sector for the purposes of trading stock and conducting market research. CECP will help you to identify your company’s sector, if necessary. The ten sectors, as defined by S&P, are as follows (Source: http://www2.standardandpoors.com/spf/pdf/index/GICSDef.pdf):

1. Energy: Comprises companies whose businesses are dominated by any of the following activities: the construction or provision of oil rigs, drilling equipment, and other energy-related service and equipment, including seismic data collection. Companies engaged in the exploration, production, marketing, refining, and/or transportation of oil and gas products.

2. Materials: Encompasses a wide range of commodity-related manufacturing industries. Companies included in this sector manufacture chemicals, construction materials, glass, paper, forest products and related packaging products, and metals, minerals and mining companies, including producers of steel.

3. Industrials: Includes companies whose businesses are dominated by one of the following activities: The manufacture and distribution of capital goods, including aerospace and defense, construction, engineering and building products, electrical equipment, and industrial machinery. The provision of commercial services and supplies, including printing, employment, environmental, and office services. The provision of transportation services, including airlines, couriers, marine, road and rail, and transportation infrastructure.

4. Consumer Discretionary: Encompasses those industries that tend to be the most sensitive to economic cycles. Its manufacturing segment includes automotive, household durable goods, textiles, and apparel and leisure equipment. The services segment includes hotels, restaurants, and other leisure facilities; media production and services; and consumer retailing.

5. Consumer Staples: Comprises companies whose businesses are less sensitive to economic cycles. It includes manufacturers and distributors of food, beverages, and tobacco and producers of non-durable household goods and personal products. It also includes food and drug retailing companies as well as hypermarkets and consumer super centers.

6. Health Care: Encompasses two main industry groups. The first includes companies that manufacture health care equipment and supplies or provide health care-related services, including distributors of health care products, providers of basic health care services, and owners and operators of health care facilities and organizations. The second regroups companies primarily involved in the research, development, production, and marketing of pharmaceuticals and biotechnology products.

7. Financials: Contains companies involved in activities such as banking, mortgage finance, consumer finance, specialized finance, investment banking and brokerage, asset management and custody, corporate lending, insurance, financial investment, and real estate, including REITs.

8. Information Technology: Covers the following general areas: 1) technology software and services, including companies that primarily develop software in various fields such as the Internet, applications, systems, database management, and/or home entertainment and companies that provide information technology consulting and services, as well as data processing and outsourced services; 2) technology hardware and equipment, including manufacturers and distributors of communications equipment, computers and peripherals, electronic equipment, and related instruments; and 3) semiconductors and semiconductor equipment manufacturers.

9. Telecommunications Services: Contains companies that provide communications services primarily through a fixed-line, cellular, wireless, high-bandwidth, and/or fiber optic cable network.

10. Utilities: Encompasses those companies considered electric, gas, or water utilities, or companies that operate as independent producers and/or distributors of power. This sector includes both nuclear and non-nuclear facilities.

Business type

Business to Business “B2B” Transactions and the provision of goods and services primarily occurs between the company and another company.

Business to Consumer “B2C” Transactions and the provision of goods and services primarily occurs between the company and consumers.

Hybrid: There is not clear majority of transactions and the provision of goods and services provided to either another company or consumers.

End Date for 12 Months of Data:

For most companies, this is 12/31/2011. If the corporate or foundation giving year ends before the end of the calendar year, enter the earlier date. If the last day of the corporate giving year is different from the last day of the foundation giving year, enter the latter date of the two.