Exhibit 99.1(b)5

CONSOLIDATED BALANCE SHEETS

NDCHealth Corporation and Subsidiaries

(In thousands, except share data)

	May 31, 2002			May 31, 2001
ASSETS
Current assets:
Cash and cash equivalents	$	13,447		$	12,420
Accounts receivable		76,161			70,648
Allowance for doubtful accounts		(5,710	)		(6,628	)
Accounts receivable, net		70,451			64,020
Income tax receivable		2,229			2,265
Deferred income taxes		19,987			29,539
Prepaid expenses and other current assets		23,258			18,788
Total current assets		129,372			127,032
Property and equipment, net		101,566			82,956
Intangible assets, net		377,322			221,757
Deferred income taxes		8,703			11,828
Investments		54,497			29,798
Other		15,024			10,990
Total Assets	$	686,484		$	484,361
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Line of credit	$	91,000		$	—
Short-term borrowings		11,906			—
Current portion of long-term debt		593			170
Obligations under capital leases		1,666			2,586
Accounts payable and accrued liabilities		76,047			53,228
Deferred income		21,089			13,624
Total current liabilities		202,301			69,608
Long-term debt		151,910			151,567
Obligations under capital leases		1,779			1,108
Other long-term liabilities		22,592			23,044
Total liabilities		378,582			245,327
Commitments and contingencies
Minority interest in equity of subsidiaries		21,856			12,418
Shareholders' equity:
Preferred stock, par value $1.00 per share; 1,000,000 shares authorized, none issued		—			—
Common stock, par value $.125 per share; 200,000,000 shares authorized; 34,643,922 and 33,875,235 shares issued, respectively.		4,330			4,234
Capital in excess of par value		212,026			188,636
Retained earnings		82,494			44,541
Deferred compensation and other		(6,743	)		(7,101	)
Other comprehensive income		(6,061	)		(3,694	)
Total shareholders' equity		286,046			226,616
Total Liabilities and Shareholders' Equity	$	686,484		$	484,361