IBM creates business value for clients by delivering comprehensive solutions -- including strategy, process, applications, infrastructure and technology-- through its financial management off erings. The role of the CFO and the finance organization is growing in importance. Finance must now enable the enterprise to capture new growth opportunities as well as manage cost challenges. IBM Financial Management Solutions help CFOs and Senior Finance Executives address new risks and challenges, drive enterprise wide profi t improvement, and increase shareholder value. To learn more, contact your IBM representative or visit: ibm.com/gbs/finmgmt