Using the income statement from 2010 and 2011, tax rate 35%: 1.Determine special items for 2011 and 2010. 2.Determine extraordinary items for 2011 and 2010. 3.Determine core income for 2011 and 2010. 4.Determine comprehensive income for 2011 and 2010.

2010 $13,033 (7,943) 5,090 (2,396) (855) AMBER CORP. AND SUBSIDIARIES Consolidated Income Statement ($ millions) 2011 Revenues. $12,716 Cost of goods sold. (7,454) Gross profit ... 5,262 Expenses Selling and administrative expense (2,478) Research and development. (899) Restructuring charge (1,016) Interest expense ... (715) Income before taxes 154 Income taxes.. (351) Income from continuing operations. (197) Gain from extinguishment of debt... 38 Loss from operating discontinued segment Gain from sale of discontinued segment. 12 Net income S (147) Foreign currency translation adjustments.. (54) Unrealized holding gain on available-for-sale securities . 22 Post retirement benefits adjustment. (4) (654) 1,185 (355) 830 (23) 66 $ 873 (31) 6 2010 $13,033 (7,943) 5,090 (2,396) (855) AMBER CORP. AND SUBSIDIARIES Consolidated Income Statement ($ millions) 2011 Revenues. $12,716 Cost of goods sold. (7,454) Gross profit ... 5,262 Expenses Selling and administrative expense (2,478) Research and development. (899) Restructuring charge (1,016) Interest expense ... (715) Income before taxes 154 Income taxes.. (351) Income from continuing operations. (197) Gain from extinguishment of debt... 38 Loss from operating discontinued segment Gain from sale of discontinued segment. 12 Net income S (147) Foreign currency translation adjustments.. (54) Unrealized holding gain on available-for-sale securities . 22 Post retirement benefits adjustment. (4) (654) 1,185 (355) 830 (23) 66 $ 873 (31) 6