SHIPPER THE BENDIX CORPORATION FRICTION MATERIALS DIVISION TROY, NEW YORK CLEVELAND,TENN.

SHEPPER THE BENDIX CORPORATION ` FRICTION MATERIALS DIVISION TROY, NEW YORK CLEVELAND, TENN.

N/20TH NO.

Section 13.5 Notices.

COOPER INDUSTRIES LTD(Form 424B2, Received 10/25/2002 13 39 31) Page 37 of 68 COMMON STOCK BASED COMPENSATION Cooper follows the intrinsic value method of accounting for stock based compensation plans as prescribed by Accounting Principles Board Opinion No. 25, Accounting for Stock Issued to Employees IMPACT OF NEW ACCOUNTING STANDARDS In June 2001, the Financial Accounting Standards Board issued Statements of Financial Accounting Standards No 141, Business Combinations ("SFAS No 141") and No 142, Goodwill and Other Intangible Assets ("SFAS No 142") SFAS 141 requires the use of the purchase method of accounting for all business combinations initiated after June 30, 2001.

Friction Materials Division Troy.

Report of Management on Disclosure and Compliance he Sarbanes-Oxley Act of 2002 (SOX), combined in accordance with generally accepted accounting prin Twith the implementing rules of the Securities and ciples This system is augmented by the careful selection Exchange Commission (SEC) and related SEC-approvedand training of qualified personnel, a proper division of corporate governance listing requirements of the New responsibilities and the dissemination of written policies York Stock Exchange (NYSE) continue to have a signifi and procedures During 2004, the Company conducted cant impact on the corporate governance, recordkeeping an assessment of its internal control program as required and public disclosure obligations of Cooper and other by Section 404 of SOX This assessment did not identify publicly traded companies Cooper complies with all any material weaknesses in Cooper's internal controls sections of SOX and the related SEC rules and Stock An internal audit program monitors the effectiveness Exchange requirements, including certification by the of this control system The Audit Committee of the Board Chief Executive Officer and Chief Financial Officer of of Directors, which is comprised solely of independent the integrity and accuracy of Coopers financial statements directors, is responsible for overseeing the Company's The law also requires Cooper to maintain procedures financial reporting process The Audit Committee meets to provide reasonable assurance that the Company is able periodically with management and Cooper's internal to collect, process and disclose the information required auditors to review the work of each and to monitor the in the Company's quarterly and annual reports, as well as discharge by each of its responsibilities The Vice Presi current reports on Form 8-K The law also requires peri dent, Internal Audit, reports directly to the Audit Com odic review and evaluation of these reporting procedures mittee The Audit Committee also hires independent Here, too, Cooper fully complies with these regulations auditors to help discharge its responsibilities and meets Coopers management continues to hold primary periodically with these independent auditors, who have responsibility for the Consolidated Financial Statements free access to the Audit Committee and the Board of and other information included herein and m the Annual Directors to discuss the quality and acceptability of the Report on Form 10-K and for ascertaining that the data Company's financial reporting and internal controls fairly reflects the Company's financial position, results of In addition, the Company, acting through the Audit operations and cash flows The Company prepared the Committee, has implemented a procedure providing Consolidated Financial Statements in accordance with for the confidential submission by employees to the generally accepted accounting principles, and such state Corporate Ethics Committee, with notice to the Audit ments necessarily include amounts that are based on best Committee, of concerns regarding any questionable estimates and judgments, with appropriate consideration accounting or auditing matters given to materiality Ernst & Young LLP, Cooper's independent audi The Company's system of internal controls is tors, is engaged to express an opinion on the Company's designed to provide reasonable assurance that Company Consolidated Financial Statements Their opinion is assets are safeguarded from loss or unauthorized use or based on procedures that they believe to be sufficient to disposition and that transactions are executed in accor provide reasonable assurance that the financial statements dance with management's authorization and are properly contain no material errors Ernst & Young LLP is also recorded to permit the preparation of financial statements engaged to attest to the effectiveness of the Company's internal controls as required under Section 404 of SOX , s______ i--. _ .................... ............. * Ifc m^m ....r:___- *- * ._____

NO. 2000-757 IGNACIO SERAFIN, ET AL VS.

Crisp Analytical Laboratories/ L.LC. 2081 Hulton Dr.

Dana Corporation - Press Releases Page 7 of 10 03/28/02 - DANA'S FORT WAYNE FACILITY EARNS ISO 14001 CERTIFICATION 03/26/02 - DANA CORPORATION INTRODUCES VOCATIONAL STEER AXLE FAMILY 03/26/02 - DANA CORPORATION INTRODUCES NEW CLASS 7 AND 8 AIR DISC BRAK SYSTEM 03/26/02 - DANA CORPORATION RAISES FIRST-QUARTER EXPECTATIONS 03/25/02 - DANA CORPORATION'S SPICER WING BEARING DRIVESHAFTACCOMMODATES WIDER VARIETY OF APPLICATIONS 03/25/02 - DANA'S NEW MODEL 44 AXLE HYDROSTATIC ADAPTER SAVES SPACE, REDUCES COST 03/25/02 - DANA SPICER SPECIALTY AXLE DIVISION IMPROVES STEER DRIVE AXLE 03/25/02 - DANA CORPORATION OFFERS NEW POWERSHUTTLE TRANSMISSION 03/25/02 - DANA ANNOUNCES ADVANCED DATA MANAGEMENT PLATFORM FOR ASSET AND FLEET MANAGEMENT 03/21/02 - DANA FACILITY OBTAINS ISO 14001 REGISTRATION 03/21/02 - ROUND 2 RESULTS OF CLEVITE ENGINE BUILDER SHOWDOWN 2002 03/18/02 - DANA TO SUPPLY TRACTION AND TORQUE MANAGEMENT TECHNOLOGIES FOR TWO NEW JEEP MODELS 03/11/02 - DANA CORPORATION COMPLETES NOTES PLACEMENT 03/07/02 - Dana ANCOM Receives Best Supplier Award from General Motors 03/05/02 - TOM O'BRIEN NAMED VICE PRESIDENT OF MARKETING FOR DANA BRAK AND CHASSIS 03/05/02 - DANA CORPORATION FACILITY RECEIVES ISO-14001 REGISTRATION 03/04/02 - WIX BRAND WEB SITE WINS MERIT AWARD FROM ASSOCIATION FOR WOMEN IN COMMUNICATIONS http://www.dana.com/news/pressreleases/ 11/18/2002

Management's Discussion and Analysis of Financial Condition and Results of Operations Dollars in millions We began the year 2001 experiencing the fluctuations in produc tion runs that resulted from our original equipment (OE) customers trying to balance existing inventories and production schedules with the demands of an uncertain marketplace.

Dana Corporation Page 51 of 176 Table of Contents basis point decrease in the discount rate would increase pension expense by $4 while a 25 basis point increase in the rate would decrease pension expense by $4.

Dana Corporation Page 58 of 176 Other income in 2002 included, among other things, gains on divestitures and asset sales of $53 and foreign exchange gains of $19. 28 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004

1 IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION 2 STATE OF NORTH CAROLINA, COUNTY OF FORSYTH 3 Civil Action No. 07-CVS-3770 _______________________________________________________ 4 VIDEOTAPE DEPOSITION OF: DAVID W.

1 SUPERIOR COURT OF WASHINGTON FOR KING COUNTY 2 3 SANDRA LOTT, Individually and as ) 4 Personal Representative of the Estate ) Of TIMOTHY LOTT, ) 5) Plaintiff, ) 6 vs. ) No. ) 05-2-06955-4 SEA 7 BONDEX INTERNATIONAL, ) ) 8) Defendant. ) 9 10 11 FRYE HEARING (Transcribed from Audio Recording) 12 November 6, 2006 Seattle, Washington 13 14 15 16 17 18 BYERS & ANDERSON - COURT REPORTERS & VIDEO 19 2208 North 30th Street One Union Square 20 Suite 202 21 Tacoma, WA 98403-3351 600 University Street Suite 2300 22 (253) 627-6401 23 Fax: (253) 383-4884 Seattle, WA 98101-4112 (206) 340-1316 24 (800) 649-2034 25 Scheduling@byersanderson.com 1 1 1 APPEARANCES 2 For Plaintiff: 3 Scott L.