Reliant FORM 10-K manual Table of Contents

	TABLE OF CONTENTS
	PART I
ITEM 1.	Business	1
	Overview	1
	Developments in 2003 and 2004	2
	Networking solutions	5
	Wireless Networks	6
	Enterprise Networks	9
	Wireline Networks	11
	Optical Networks	14
	Sales and distribution	17
	Backlog	17
	Product standards, certification and regulation	18
	Sources and availability of materials	18
	Seasonality	19
	Strategic alliances, acquisitions and minority investments	19
	Research and development	20
	Intellectual property	20
	Employee relations	21
	Environmental matters	22
	Financial information by operating segment and product category	22
	Financial information by geographic area	22
	Working capital	23
	Risk factors	23
ITEM 2.	Properties	24
ITEM 3.	Legal Proceedings	25
ITEM 4.	Submission of Matters to a Vote of Security Holders	29
	PART II
ITEM 5.	Market for the Registrant’s Common Equity and Related Stockholder Matters	29
	Securities authorized for issuance under equity compensation plans	29
	Dividends	30
	Canadian tax matters	30
	Sales of unregistered securities	30
ITEM 6.	Selected Financial Data (Unaudited)	31
ITEM 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	35
	Business overview	37
	Developments in 2003 and 2004	41
	Results of operations — continuing operations	54
	Results of operations — discontinued operations	72
	Liquidity and capital resources	73
	Off-balance sheet arrangements, contractual obligations and contingent liabilities and commitments	80
	Application of critical accounting estimates	82
	Accounting change and recent accounting pronouncements	89
	Market risk	91
	Equity price risk	92
	Environmental matters	92
	Legal proceedings	93
	Risk factors/forward looking statements	93
ITEM 7A.	Quantitative and Qualitative Disclosure about Market Risk	111
ITEM 8.	Consolidated Financial Statements and Supplementary Data	112
ITEM 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	113

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