Document DM4MovwDQmDRdMyngGqDLX5QB

Recently Issued Accounting Standards See Note 1 of the Notes to Consolidated Financial Statements ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK The information required by this Item is included under "Item 7 Management's Discussion and Analysis of Fmancial Condition and Results of Operations " ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA Cooper's consolidated financial statements, together with the report thereon of Ernst & Young LLP and the supplementary financial data are set forth on pages F-l through F-28 hereof (See Item 14 for Index ) ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE Not applicable PART IH ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT The information required by this Item is set forth under the captions "Election of Directors" and "Executive Officers" in Cooper's definitive Proxy Statement to be filed pursuant to Regulation 14A under the Securities Exchange Act of 1934 in connection with Cooper's 2002 Annual Meetmg of Shareholders (the "Proxy Statement") and is incorporated herem by reference ITEM 11. EXECUTIVE COMPENSATION The information required by this Item is set forth under the caption "Executive Management Compensation" in the Proxy Statement and is incorporated herem by reference ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT The information required by this Item is set forth under the captions "Cooper Stock Ownership" and "Security Ownership of Management" m the Proxy Statement and is incorporated herem by reference ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS Not applicable 24