Ml THE BENDIX CORPORATION FRICTION MATERIALS DIVISION TROY, NEW YORK FORD MT FIELD ACT 1>EP SOLD p o BOX 51003 TO LIVONIA MI 46131 SHIPPED TO FORD MTR PITTSBURG DEP 2001 LEBANON RD * MIFFLIN FA ism CLEVELAND, TENN.

SHIPPSt THE BEND FRICTION TROY, NEW YORK SOLD TO K0F.T MTS rIL0 ACT a~P P 0 SOX 2003 -IVO.'

SHIPPER THE BENDIX CORPORATION FRICTION MATERIALS DIVISION TROY, NEW YORK CLEVELAND,TENN. 3-61414 ' SOLD TO FORD MTR FIELD ACT DEP P 0 BOX 2003 LIVONIA MI 46151 .

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

FRICTION MATERIALS DIVISION TROY, NEW YORK CLEVELAND.

m-*'- THE BENDIX CORPORATION FRICTION MATERIALS DIVISION TROY, NEW YORK - CLEVEWND;TENNi AUTCLlTErFGRO RTS DIV FORD HTR PG SOX 2003 livonia hi i&isi SHIPPED TO FORD HTR BOSTON 0P tfCRC TPK AT SPEEFf RD NATICK MA 0176Q .

THE BENDIX CORPORATION ' FRICTION MATERIALS DIVISION TROY, NEWYORX- CLEVELAND; TENNIS AUfcuiTEi-FORa pr$ oiv FORD KTR Fd^OXi 2003 LIVONIA'HI;- `*151 ; /- .'

COOPER INDUSTRIES LTD(Form 424B2, Received 10/25/2002 13 39 31) Page 49 of 68 A $50 million U S Federal tax benefit was recorded in 2001 as a result of recent favorable Appellate level third party court decisions related to certain income tax return issues These court decisions have validated Cooper's tax return treatment of similar transactions executed in 1997 and prior years that are being contested by the Internal Revenue Service In light of the Fifth Circuit Court decision, issued m December 2001, Cooper concluded that the tax reserve related to these transactions is no longer required F-17 COOPER INDUSTRIES, INC.

COOPER INDUSTRIES LTD(Form 424B2, Received 10/25/2002 13 39 31) Page 54 of 68 1 Cooper manages cash, debt and income taxes centrally Accordingly, Cooper evaluates performance of its segments and operating units based on operating earnings exclusive of financing activities and income taxes Nonrecurring and unusual items are excluded from the evaluations The segments are managed separately because they manufacture and distribute distinct products Intersegment sales and related receivables for each of the years presented were insignificant Financial information by industry segment was as follows Revenues Year Ended December 31, 2001 2000 1999 Electrical Products . ... $3,485.5 Tools & Hardware 724 0 Total management reporting $4,209 5 Segment nonrecurring and unusual items Net segment operating earnings General Corporate Nonrecurring gains Expense Interest expense, net (charges) Consolidated income from continuing operations before income taxes Corporate assets Consolidated assets $3,659 2 800 7 $4,459.9 $3,060 9 808 0 $3,868 9 Operating Ec Year Ended Dec 2001 20C (in mills $ 437 0 $ 5E 68 6 c 505 6 6E (24 0) 481 6 6E (50.1) (30.4) (84.7) c (1C $ 316.4 $ 54 F-22 COOPER INDUSTRIES, INC.

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elOvk Page 49 of 84 Table of Contents COOPER INDUSTRIES, LTD.

elOvk Page 54 of 84 Table of Contents COOPER INDUSTRIES, LTD.

BRAKE FRICTION MATERIAL NUMBER EXPIR APPL # 040252 040080 040224 020994 020342 030894 030181 020236 040867 030443 040866 040872 030311 020386 030881 030882 030887 040513 020386 040408 030996 030442 040873 040874 020782 040145 040875 030437 040876 030883 021105 030886 020828 020780 030439 030440 040407 020779 040513 040169 040868 020383 040363 040513 021099 040869 030884 030885 021100 040877 020452 040601 07 07 01 05 07 07 01 06 07 05 01 07 07 06 07 05 01 08 07 06 01 08 01 08 07 06 07 05 01 07 07 06 01 07 01 08 07 05 07 07 01 07 07 06 01 08 01 08 07 05 07 07 01 08 07 06 01 08 01 07 01 06 01 07 01 06 01 06 07 06 07 06 07 07 07 05 01 08 07 07 01 08 07 05 07 07 01 08 01 06 01 08 01 07 07 06 01 06 01 08 07 05 01 08 74490 65480 65480 65480 65480 65480 65480 10700 10725 10700 10725 10725 10700 59950 10725 10725 10725 10725 59950 10725 10725 10700 10725 10725 10700 10725 10725 10700 10725 10725 10700 10725 10700 10700 10700 10700 10725 10700 10725 10725 10725 10700 10725 10725 10700 10725 10725 10725 10700 10725 10700 10725 5/6/2005 MARKINGS BOREAL MF1 FF BOSCH 1 FF BOSCH 12 FF BOSCH 3 FF BOSCH 73 GG BOSCH 74 FF BOSCH 79 FG BPI 0508A FF BPI 0508A FF BPI 07 FF BPI 100 EE BPI 1042 GG BPI 1075 FF BPI109FF BPI 14 FF BPI 20 FF BPI 2001 EF BPI 221 FF BPI 292 FF BPI 3100-1 FF BPI 312 FF BPI 3400-1 EE BPI 4007 GF BPI 4019 FE BPI 402 EE BPI 403 FF BPI 4070 FF BPI 4084-2 EE BPI4090 FE BPI 412 EE BPI 413 EE BPI 414 FF BPI 431 FF BPI 444 EE BPI 453 GF BPI 471 FF BPI485 FF BPI 487 EE BPI512 FF BPI600 FF BPI 612 EE BPI614 FF BPI614 FF BPI620 FF BPI 628 EE BPI 630 EE BPI 701 FF BPI 704 EE BPI 708 EE BPI 709 FF BPI 710 EE BPI 732 FF SECTION 10-21

AFFIDAVIT COMES NOW Andrew O'Brien and states as follows: 1.