Australia Adjustments:

The impact of the adjustments is attributable to the following prior fiscal years:

(Amounts in millions)	Increase/(Decrease) in Income Before Taxes
	FY08 & Prior			FY09			FY10			FY11			Total
Intentional irregularities	$	10		$	(7	)	$	(4	)	$	-		$	(1	)
Other errors		(5	)		(16	)		5			(3	)		(19	)
	$	5		$	(23	)	$	1		$	(3	)	$	(20	)

The select line items of the Consolidated Condensed Statement of Operations for the third quarter and nine months ended December 30, 2011, impacted by the Nordic, Australia, and other out of period adjustments (under the rollover method) are shown below. Certain adjustments reflected below only impacted quarters within the annual period.

	Quarter ended December 30, 2011
(Amounts in millions, except per share amounts)	As Reported			Adjustments Increase/ (Decrease)			Amount Adjusted for Removal of Errors
Revenue	$	3,764		$	8		$	3,772
Costs of services (excludes depreciation and amortization, contract charge and settlement charge)		3,237			(13	)		3,224
Selling, general and administrative		275			3			278
Depreciation and amortization		302			6			308
Interest expense		43			-			43
Other (income) expense		12			6			18
Income from continuing operations before taxes		(1,438	)		6			(1,432	)
Taxes on income		(45	)		5			(40	)
Income from continuing operations		(1,393	)		1			(1,392	)
Income from discontinued operations, net of taxes		2			-			2
Net income attributable to CSC common shareholders		(1,390	)		1			(1,389	)
EPS – Diluted
Continuing operations	$	(8.97	)	$	0.01		$	(8.96	)
Discontinued operations		0.01			-			0.01
Total	$	(8.96	)	$	0.01		$	(8.95	)

	Nine months ended December 30, 2011
(Amounts in millions, except per share amounts)	As Reported			Adjustments Increase/ (Decrease)			Amount Adjusted for Removal of Errors
Revenue	$	11,763		$	17		$	11,780
Costs of services (excludes depreciation and amortization, contract charge and settlement charge)		9,885			(14	)		9,871
Selling, general and administrative		846			1			847
Depreciation and amortization		870			(2	)		868
Interest expense		131			(3	)		128
Other (income) expense		1			4			5
Income from continuing operations before taxes		(4,191	)		31			(4,160	)
Taxes on income		(118	)		8			(110	)
Income from continuing operations		(4,073	)		23			(4,050	)
Income from discontinued operations, net of taxes		1			-			1
Net income attributable to CSC common shareholders		(4,084	)		23			(4,061	)
EPS – Diluted
Continuing operations	$	(26.36	)	$	0.15		$	(26.21	)
Discontinued operations		0.01			-			0.01
Total	$	(26.35	)	$	0.15		$	(26.20	)

Effect of Adjustments on Prior Year Financial Statements

The cumulative roll over impact of the out of period recorded adjustments, including those identified in fiscal 2012, is attributable to the following prior fiscal years:

	Increase/(Decrease)
(Amounts in millions)	Income from continuing operations before taxes			Taxes on income			Net income attributable to CSC common shareholders
Fiscal 2011	$	44		$	14		$	30
Fiscal 2010		(50	)		(18	)		(32	)
Fiscal 2009		(28	)		(7	)		(21	)
Prior fiscal years		3			3			-

The following table summarizes the cumulative effect on net income attributable to CSC common shareholders of the consolidated out of period adjustments recorded during fiscal 2011 and 2012 (in millions). Certain adjustments reflected below only impacted quarters within the annual period:

(Amounts in millions)	Quarter Ended December 31, 2010			Nine Months Ended December 31, 2010
Operating costs inappropriately capitalized	$	8		$	61
Misapplication of US GAAP		7			13
Miscellaneous errors		9			10
Total Nordic adjustments		24			84
Operating costs inappropriately capitalized		(1	)		(2	)
Misapplication of US GAAP		4			3
Miscellaneous errors		(2	)		(1	)
Total Australia adjustments		1			0
Other adjustments		(25	)		(33	)
Effect on income from continuing operations before taxes		-			51
Income tax benefit		3			(10	)
Other income tax adjustments		(6	)		(20	)
Effect on net income attributable to CSC common shareholders	$	(3	)	$	21

The select line items of the Consolidated Condensed Statement of Operations for the third quarter and nine months ended December 31, 2010, impacted by the out of period adjustments, including those identified in fiscal 2012 (under the rollover method) are shown below. Adjustments include unrecorded items which have not been recorded due to self-correction in a subsequent period. Certain adjustments reflected below only impacted quarters within the annual period.

	Quarter ended December 31, 2010
(Amounts in millions, except per share amounts)	As Reported			Adjustments Increase/ (Decrease)			Amount Adjusted for Removal of Errors
Revenue	$	3,995		$	7		$	4,002
Costs of services (excludes depreciation and amortization, contract charge and settlement charge)		3,221			8			3,229
Selling, general and administrative		242			1			243
Depreciation and amortization		269			(1	)		268
Interest expense		43			(1	)		42
Other (income) expense		(2	)		-			(2	)
Income from continuing operations before taxes		230			-			230
Taxes on income		(14	)		3			(11	)
Income from continuing operations		244			(3	)		241
Income from discontinued operations, net of taxes		(1	)		-			(1	)
Net income attributable to CSC common shareholders		242			(3	)		239
EPS – Diluted
Continuing operations	$	1.55		$	(0.02	)	$	1.53
Discontinued operations		(0.01	)		-			(0.01	)
Total	$	1.54		$	(0.02	)	$	1.52

	Nine months ended December 31, 2010
(Amounts in millions, except per share amounts)	As Reported			Adjustments Increase/ (Decrease)			Amount Adjusted for Removal of Errors
Revenue	$	11,840		$	33		$	11,873
Costs of services (excludes depreciation and amortization, contract charge and settlement charge)		9,539			(14	)		9,525
Selling, general and administrative		731			-			731
Depreciation and amortization		797			(3	)		794
Interest expense		126			(1	)		125
Other (income) expense		(14	)		-			(14	)
Income from continuing operations before taxes		686			51			737
Taxes on income		123			30			153
Income from continuing operations		563			21			584
Income from discontinued operations, net of taxes		21			-			21
Net income attributable to CSC common shareholders		569			21			590
EPS – Diluted
Continuing operations	$	3.51		$	0.13		$	3.64
Discontinued operations		0.13			-			0.13
Total	$	3.64		$	0.13		$	3.77