In preparing FAS 123R and IFRS 2 disclosures for corporate stock option grants and other share-based compensation, companies can feel that they are "flying blind." CVI clients gain the following advantages:

• Expertise in Accounting and Valuation: CVI's specialization ensures the independence and auditability of our work; we apply our methodologies in a standard way across all companies. Ideal for plan redesign or modification evaluation as well as consequent grant reporting, the quality of our work has cultivated our blue-chip client base. The qualifications of our valuation team are unparalleled, and our valuations have been audited and accepted by the "Big Four " accounting firms.

• Auditable Assumptions for Financial Reporting: CVI has a deep understanding of the intersection of data analysis and its practical application. Whether your company wishes to use a Black-Scholes or a lattice-based model, our valuation experts work with every client's data to derive the most accurate analysis. A wealth of experience in application of current expensing rules is at our clients' disposal.

• A Complete Range of Alternatives: CVI fully addresses your questions and any queries generated by senior management, your board, and the audit process. We do not push your decisions in a direction to suit peripheral businesses in actuarial services or investment banking; rather, we clearly present analyses and choices which allow clients to make compensation decisions based on bottom-line results. Clients have access to a full range of alternatives to suit their needs.