Document rB6DmQQ58d83dGeRVXLDzeVvV

Dana Corporation Page 116 of 176 Table of Contents The following tables provide a reconciliation of the changes in the defined benefit pension plans' and other postretirement plans' benefit obligations and fair value of assets over the two-year period ended December 31, 2003, statements of the funded status and schedules of the net amounts recognized in the balance sheet at December 31, 2003 and 2002 for both continuing and discontinued operations. The measurement date for the amounts in these tables was December 31 of each year presented. Reconciliation of benefit obligation Obligation at January 1 Service cost Interest cost Employee contributions Plan amendments Actuarial loss Benefit payments Settlements, curtailment and terminations Acquisitions and divestitures Translation adjustments Obligation at December 31 Pension Benefits 2003 2002 Other Benefits 2003 2002 $2,808 53 176 3 1 12 (248) (2) 13 98 $2,914 $2,549 62 179 3 184 (223) 18 (16) 52 $1,699 $1,415 13 16 113 105 11 8 (121) 148 267 (124) (111) (2) 5 (1) 15 2 $2,808 $1,759 $1,699 Accumulated Benefit Obligation at December 31 Reconciliation of fair value of plan assets Fair value at January 1 Actual return on plan assets Acquisitions and divestitures Employer contributions Employee contributions Benefit payments Settlements Translation adjustments $2,788 mmmm $2,121 347 2 72 3 (248) (2) 72 $2,669 $2,283 (19) 1 33 3 (220) 3 37 Fair value at December 31 $2,367 $2,121 Fair Value of Plan Assets U.S. plans Non-U.S. plans Total Fair Value of Plan Assets $1,784 583 $2,367 $1,661 460 $2,121 The weighted average asset allocations of our U.S. pension plans at December 31 follow: Asset Category 2003 2002 Equity securities U.S. government debt securities 54% 37 42% 52 http://www.sec.gOv/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004