FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA Clause Samples

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ INDEPENDENT AUDITORS' REPORT Board of Directors and Stockholders Diamond Offshore Drilling, Inc. and subsidiaries Houston, Texas We have audited the accompanying consolidated balance sheets of Diamond Offshore Drilling, Inc. and subsidiaries (the "Company") as of December 31, 2001 and 2000, and the related consolidated statements of income, stockholders' equity, comprehensive income and cash flows for each of the three years in the period ended December 31, 2001. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, such consolidated financial statements present fairly, in all material respects, the financial position of Diamond Offshore Drilling, Inc. and subsidiaries as of December 31, 2001 and 2000, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2001, in conformity with accounting principles generally accepted in the United States of America. Deloitte & Touche LLP Houston, Texas January 22, 2002 (February 14, 2002 as to the settlement of put options described in Note 1) DIAMOND OFFSHORE DRILLING, INC. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (IN THOUSANDS, EXCEPT SHARE AND PER SHARE DATA) ASSETS DECEMBER 31, 2001 2000 Current assets: Drilling and other property and equipment, net of accumulated depreciation.................................. 2,002,873 1,931,182 Goodwill, net of accumulated amortization................... 38,329 55,205 Other assets................................................ 33,900 20,929 Current liabilities: Commitments and contingencies Stockholders' equity: Preferred stock (par value $0.01, 25,000,000 shares authorized, none issued and outstanding)............... -- -- Common stock (pa...

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ The financial statements and supplementary data required by Regulation S-X are included in this Form 10-K commencing on page F-1. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.‌ Not applicable. PART III‌

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ The Consolidated Financial Statements of IDEX, including Notes thereto, together with the independent auditors' report thereon of Deloitte & Touche LLP on pages 22 to 34 of the 2000 Annual Report are incorporated herein by reference. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH INDEPENDENT AUDITORS ON ACCOUNTING AND FINANCIAL DISCLOSURE.‌ None. PART III‌

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ The financial statements for the years ended December 31, 1999, 1998 and 1997 are submitted as a separate section of this report. See Item 14. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE‌ Not Applicable.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ PAGE ---- INDEX TO FINANCIAL STATEMENTS (ITEM 14(A) 1) Report of Independent Auditors 20 Consolidated Statement of Income for the years ended December 31, 1996, 1995, and 1994 21 Consolidated Balance Sheet at December 31, 1996 and 1995 22 Consolidated Statement of Stockholders' Equity for the years ended December 31, 1996, 1995, and 1994 23 Consolidated Statement of Cash Flows for the years ended December 31, 1996, 1995, and 1994 24 Notes to the Consolidated Financial Statements 25 FINANCIAL STATEMENT SCHEDULES (ITEM 14(A) 2) Financial statement schedules have been omitted because either they are not applicable or the required information is included in the financial statements or the notes thereto.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. Independent auditors’ report regarding financial statements as of December 31, 2003 and 2002 and for each of the years in the three-year period ended December 31, 2003 24 Financial Statements: Consolidated Balance Sheets, December 31, 2003 and 2002 11 Consolidated Statements of Operations for the years ended December 31, 2003, 2002 and 2001 12 Consolidated Statements of Cash Flows for the years ended December 31, 2003, 2002 and 2001 13 Consolidated Statements of Shareholders’ Equity for each of the years in the three-year period ended December 31, 2003 14 Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2003, 2002 and 2001 14 Notes to Consolidated Financial Statements 15-23 Information regarding financial statement schedules is contained in Item 15(a) of Part IV of this report.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. The financial statements that are filed as part of this Annual Report on Form 10-K are set forth in the Index to Consolidated Financial Statements at page F-1 hereof.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ The information called for by this item is incorporated from the Company's Consolidated Financial Statements and Notes thereto set forth on pages F-1 through F-16.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. ‌ The consolidated financial statements of Sonus Networks, Inc. are filed as a part of this Annual Report on Form 10-K beginning on page F-1. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.‌ Not applicable.