Document 1yzMk3EjdREL6mjVMXdJ284DK

Dana Corporation Page 52 of 176 whereas the increase between 2002 and 2003 was 3.5%. The two factors that reduced the rate of increase related to a plan amendment that reduced our obligation by $121 in 2003 and a $119 reduction in the amount of actuarial loss from 2002 to 2003. OPEB expense was $158 in 2003, $145 in 2002 and $110 in 2001, representing an increase of 44% over the period. If there were a 100 basis point increase in the assumed healthcare trend rates, our OPEB expense would increase by $9 and our obligation would increase by $129. If there were a 100 basis point decrease in the trend rates, our OPEB expense would decrease by $8 and our obligation would decrease by $118. 25 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004