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Summar
y
of Restatement Ad
j
ustments for the
y
ear ended December 31, 2002:
Accruals and Related party Plant and Total
provisions transactions equipment adjustments
Revenues — external
–
– – –
Revenues — related parties
–
(5,362) – (5,362)
–
(5,362) – (5,362)
Cost of revenues 9,030 (54,524) 483 (45,011)
Gross profit (9,030) 49,162 (483) 39,649
Selling, general and administrative expense (420) – (3,280) (3,700)
Research and development expense 6,690 – – 6,690
S
p
ecial char
g
es
—
other s
p
ecial char
g
es 2,646 –
–
2,646
Other income (expense) — net (1,541) 184 (129) (1,486)
Foreign exchange gain (loss) 306 25 – 331
Interest expense
–
– (3,280) (3,280)
Total restatement adjustments (19,181) 49,371 (612) 29,578
Consolidated Statements of O
p
erations for the
y
ear ended December 31, 2001
As Second Pooling o
f
As
previously Restatement interest pooled and
reported Adjustments Adjustments restated
Revenues — external 275,915 – 491,798 767,713
— related parties 429,643 9,800 (371) 439,072
705,558 9,800 491,427 1,206,785
Cost of revenues 809,472 (74,439) 381,733 1,116,766
Gross profit (loss) (103,914) 84,239 109,694 90,019
Selling, general and administrative expense 74,617 (2,876) 103,692 175,433
Research and development expense 253,327 (13,677) 9,953 249,603
Amortization of goodwill – – 3,434 3,434
Special charges
Goodwill impairment – – 20,607 20,607
Other special charges 74,463 (8,095) 8,404 74,772
(Gain) loss on sale of businesses and assets – – (10,243) (10,243)
Operating earnings (loss) (506,321) 108,887 (26,153) (423,587)
Other income (ex
p
ense)
—
ne
t
46,240 (266) 8,024 53,998
Foreign exchange gain (loss) 4,442 – (6,152) (1,710)
Interest expense (5,033) (2,821) (3,432) (11,286)
Earnings (loss) before income taxes and minority interest (460,672) 105,800 (27,713) (382,585)
Minority interest — net of tax – – 8,973 8,973
Income tax benefit 26,198 – 7,875 34,073
Net earnings (loss) (434,474) 105,800 (10,865) (339,539)