ACQUISITIONS (Tables)

9 Months Ended

Sep. 30, 2012

Barrie & Hibbert Limited

Summary of Fair Values of Assets Acquired and Liabilities Assumed

Shown below is the purchase price allocation, which summarizes the fair values of the assets acquired, and liabilities assumed:

Current assets			$	15.2
Property and equipment, net				0.7
Intangible assets:
Trade name (5 year weighted average life)	$	1.9
Client relationships (18 year weighted average life)		8.3
Software (7 year weighted average life)		16.8
Other intangibles (2 year weighted average life)		0.1
Total intangible assets (12 year weighted average life)				27.1
Goodwill				54.6
Liabilities assumed				(18.1	)
Net assets acquired			$	79.5

Copal Partners

Summary of Fair Values of Assets Acquired and Liabilities Assumed

Shown below is the purchase price allocation, which summarizes the fair values of the assets acquired, and liabilities assumed:

Current assets			$	15.5
Property and equipment, net				0.5
Intangible assets:
Trade name (15 year weighted average life)	$	8.6
Client relationships (16 year weighted average life)		66.2
Other (2 year weighted average life)		4.4
Total intangible assets (15 year weighted average life)				79.2
Goodwill				136.9
Indemnification asset				18.8
Other assets				6.6
Liabilities assumed				(57.7	)
Net assets acquired			$	199.8

Total Consideration Transferred to Sellers

The table below details the total consideration transferred to the sellers of Copal:

Cash paid	$	125.0
Put/call option for non-controlling interest		68.0
Contingent consideration liability assumed		6.8
Total fair value of consideration transferred	$	199.8