Reliant FORM 10-K manual Total restatement adjustments 289 183 314 272

Summary of Restatement Adjustments for the year ended December 31, 2002:

	Revenues						Inter-									Dis-
	and cost of				Foreign	company		Special				Reclassifi-			continued			Total
		revenues		exchange		balances		charges		Other				cations	operations		adjustments
			442	$	(3)	$
Revenues	$						–	$	–	$	–	$		–	$	–	$	439
Cost of revenues			153		(51)		(16)		237		(64)			46		–		305
Gross profit		289			48		16		(237)		64		(46)			–		134
Selling, general and administrative expense			–		(1)		–		–	(115)			33			–		(83)
Research and development expense			–		–		(14)		–		(89)		(22)			–		(125)
Deferred stock option compensation			–		–		–		24		–		(1)			–		23
Special charges — other special charges			–		–		–		(78)		–			–		–		(78)
(Gain) loss on sale of businesses and assets			–		–		–		–		(4)		38			–		34
Other income (expense) — net			–		(112)		3		–		19		115			–		25
Interest expense — long term debt			–		–		–		–		(5)			–		–		(5)
Interest expense — other			–		–		3		–		(14)			–		–		(11)
Income tax benefit (expense)			–		–		–		–		15			–		–		15
Minority interests — net of tax			–		–		–		–		26		(21)			–		5
Equity in net loss of associated companies — net of tax			–		–		–		–		1			–		–		1
Net earnings (loss) from discontinued operations — net of tax			–		–		–		–		–			–		(121)		(121)
Total restatement adjustments	$	289		$	(63)	$	36	$	(183)	$	314	$		–	$	(121)	$	272

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