<font face=arial size=3><strong>Finance</strong></font><br><br><table width=100%

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<tr bgcolor='#f0ab00'>
<th align=left valign=top><font face=arial size=2 color=white>Delta Functionalit
y</th>
<th align=left size=2 valign=top><font face=arial size=2 color=white>Functionali
ty Description</th>
<th align=left valign=top><font size=2 face=arial color=white>Business Benefits<
/th>
<th align=left valign=top><font size=2 face=arial color=white>Business Function<
/th>
<th align=left valign=top><font size=2 face=arial color=white>Business Function
Description</th>
</tr><tr><td align=left valign=top><span style='font-family:arial;font-size:12px
;'>Deferred taxes</span></td>
<td align=left valign=top><span style='font-family:arial;font-size:12px;'><p>The
posting of deferred taxes has been simplified and enhanced: </p><ul><li>You can
choose posting items and sub items of deferred taxes in the balance sheet based
on the line items and sub items in the original document </li><li>You can trigg
er deferred taxes with triggering items in the balance sheet, even if there is n
o net effect on net income</li><li>New customizing settings are time- and versio
n dependent, as well as global and valid for all document types. </li><li>You ca
n suppress posting of deferred taxes even if it is activated on the document typ
e</li><li>You can reverse debit and credit decisions made by the software</li></u
l></span></td>
<td align=left valign=top><span style='font-family:arial;font-size:12px;'></span
></td>
<td align=left valign=top><span style='font-family:arial;font-size:12px;'>FIN_AC
C_GROUP_CLOSE</span></td>
<td align=left valign=top><span style='font-family:arial;font-size:12px;'><p>Str
eamlined Business Consolidation for Actual and Plan.</p></span></td>
</tr></table>