FLNA
2001 Restatement (Comparable Basis)

($MM)

                                  Q1        Q2       Q3       Q4         FY
                               -----     -----    -----    -----      -----
NOPBT

Old Basis                        426       492      526      612      2,056
                               -----     -----    -----    -----      -----

New Basis                        426       492      526      612      2,056
                               =====     =====    =====    =====      =====


Revenue


Old Basis                     2,024      2,249    2,315    2,786      9,374

EITF                           (246)      (282)    (301)    (329)    (1,158)
                              -----      -----    -----    -----      -----

New Basis                     1,778      1,967    2,014    2,457      8,216
                              =====      =====    =====    =====      =====

FLI
2001 Restatement (Comparable Basis)

($MM)

                                 Q1         Q2       Q3       Q4         FY
                              -----      -----    -----    -----      -----
NOPBT

Old Basis                       141        143      144      199        627

FAS 142                           6          3        4        5         18
SVE                               4          5        1        4         14
Other                           -           (1)      (1)     -           (2)
                              -----      -----    -----    -----      -----

New Basis                       151        150      148      208        657
                              =====      =====    =====    =====      =====





Revenue

Old Basis                     1,069      1,225    1,190    1,646      5,130

EITF                            (42)       (63)     (53)     (73)      (231)
SVE                             162        173      170      201        706
Other                           (14)       (19)     (17)     (19)       (69)
                              -----      -----    -----    -----      -----

New Basis                     1,175      1,316    1,290    1,755      5,536
                              =====      =====    =====    =====      =====

PCNA
2001 Restatement (Comparable Basis)

($MM)

                                 Q1         Q2       Q3       Q4         FY
                              -----      -----    -----    -----      -----
NOPBT

Old Basis                       182        249      238      258        927

FAS 142                         (12)       (12)     (11)     (15)       (50)
Other                             1          1        1        1          4
                              -----      -----    -----    -----      -----

New Basis                       171        238      228      244        881
                              =====      =====    =====    =====      =====

Revenue

Old Basis                       771        962      969    1,140      3,842

EITF                           (127)      (157)    (165)    (204)      (653)
                              -----      -----    -----    -----      -----

New Basis                       644        805      804      936      3,189
                              =====      =====    =====    =====      =====

PBI
2001 Restatement (Comparable Basis)

($MM)

                                 Q1         Q2       Q3       Q4         FY
                              -----      -----    -----    -----      -----
NOPBT

Old Basis                        31         94       93        3        221

FAS 142                          (4)        (5)      (6)      (6)       (21)
Other                             2          4        4        2         12
                              -----      -----    -----    -----      -----

New Basis                        29         93       91       (1)       212
                              =====      =====    =====    =====      =====


Revenue


Old Basis                       380        737      724      741      2,582

EITF                            (96)      (173)    (167)    (203)      (639)
Other                            14         19       17       19         69
                              -----      -----    -----    -----      -----

New Basis                       298        583      574      557      2,012
                              =====      =====    =====    =====      =====

GTNA
2001 Restatement (Comparable Basis)

($MM)

                                Q1         Q2       Q3       Q4         FY
                              -----      -----    -----    -----      -----
NOPBT

Old Basis                        89        172      189       80        530

FAS 142                          16         16       16       21         69
Other                            (3)        (4)      (4)      (3)       (14)
                              -----      -----    -----    -----      -----
New Basis                       102        184      201       98        585
                              =====      =====    =====    =====      =====


Revenue

Old Basis                       716      1,095    1,198    1,007      4,016

EITF                            (40)       (89)    (125)     (63)      (317)
                              -----      -----    -----    -----      -----

New Basis                       676      1,006    1,073      944      3,699
                              =====      =====    =====    =====      =====

QFNA
2001 Restatement (Comparable Basis)

($MM)

                                 Q1         Q2       Q3       Q4         FY
                              -----      -----    -----    -----      -----
NOPBT


Old Basis                        78         87      110      140        415

FAS 142                           2          1        2        2          7
                              -----      -----    -----    -----      -----

New Basis                        80         88      112      142        422
                              =====      =====    =====    =====      =====



Revenue


Old Basis                       370        445      510      666      1,991

EITF                            (79)       (84)    (114)    (148)      (425)
                              -----      -----    -----    -----      -----

New Basis                       291        361      396      518      1,566
                              =====      =====    =====    =====      =====

Bottling Equity Income
2001 Restatement (Comparable Basis)

($MM)

                                 Q1         Q2       Q3       Q4           FY
                              -----      -----    -----    -----        -----

Old Basis                         5         63       85        7          160

FAS 142                          16         15       15       19           65
                              -----      -----    -----    -----        -----
New Basis                        21         78      100       26          225
                              =====      =====    =====    =====       ======

2001 Revenue Restatement (Comparable Basis)

($MM)

                FLNA       FLI      PCNA       PBI     GTNA      QFNA   Total
              ------    ------    ------    ------   ------    ------   -----

Old Basis      9,374     5,130     3,842     2,582    4,016     1,991  26,935

EITF          (1,158)     (231)     (653)     (639)    (317)     (425) (3,423)
SVE              -         706       -         -        -         -       706
Other            -         (69)      -          69      -         -       -
              ------    ------    ------    ------   ------    ------   -----

New Basis      8,216     5,536     3,189     2,012    3,699     1,566  24,218
              ======    ======   =======    ======   ======    ======  ======

2001 Segment Operating Profit Restatement (Comparable Basis)

($MM)

                FLNA      FLI       PCNA       PBI     GTNA      QFNA     Total
              ------   ------     ------    ------   ------    ------    ------

Old Basis      2,056      627        927       221      530       415     4,776

FAS 142          -         18        (50)      (21)      69         7        23
SVE              -         14        -         -        -         -          14
Other            -         (2)         4        12      (14)      -         -
              ------  -------     ------    ------  -------    ------    ------

New Basis      2,056      657      881       212        585       422     4,813
              ======  =======  =======   =======     ======    ======    ======

2001 Tax Rate

($MM)

                                    Old Basis                    New Basis
                                    ---------                    ---------

Pretax Income                         4,414                        4,513


Tax Provision                         1,412                        1,408


Tax Rate                               32.0%                        31.2%