Supplemental Guarantor and Parent Company Condensed Financial Information

General Cable Corporation (“Parent Company”) and its U.S. and Canadian 100% owned subsidiaries (“Guarantor Subsidiaries”) fully and unconditionally guarantee the $10.6 million of 1.00% Senior Convertible Notes, the $355.0 million of 0.875% Convertible Notes, the $200.0 million of 7.125% Senior Notes due in 2017 and the $125.0 million of Senior Floating Rate Notes due in 2015 of the Parent Company on a joint and several basis. In December 2012, the Canadian Subsidiaries became Non-Guarantor Subsidiaries due to amendments of the Revolving Credit Facility; this effectively changed the Guarantor structure under the terms of the notes described above. The three and six months ended June 29, 2012 and July 1, 2011 Condensed Statements of Operations and Comprehensive Income (Loss) Information, the June 29, 2012 and December 31, 2011 Condensed Balance Sheet Information and the six months ended June 29, 2012 and July 1, 2011 Condensed Statements of Cash Flow Information have been recast to reflect the removal of the Canadian subsidiaries as guarantor subsidiaries. The Canadian subsidiaries are now reflected as non-guarantor subsidiaries. The following tables present financial information about the Parent Company, Guarantor Subsidiaries and Non-Guarantor Subsidiaries in millions. Intercompany transactions are eliminated in the "Eliminations" column of the Supplemental Guarantor and Parent Company Condensed Financial Information tables.

As previously reported, on October 29, 2012, General Cable Corporation (the “Company”) announced that it had identified historical accounting errors relating to inventory. The inventory accounting issues resulted in understated cost of sales for the three and six fiscal months ended June 29, 2012 and July 1, 2011 and overstated inventory balances as of June 29, 2012 and December 31, 2011. The Company also identified additional errors related to foreign currency adjustments between the Company's U.S. and Canadian subsidiaries and within the Company's Mexican subsidiary. As a result, the Company restated for these errors in its previously issued condensed consolidated financial statements as of March 30, 2012 and December 31, 2011 and for the three months ended March 30, 2012 and April 1, 2011 in Amendment No. 1 to its Quarterly Report on Form 10-Q/A for the quarterly period ended March 30, 2012 filed with the Securities and Exchange Commission on March 1, 2013 (the “First Amended Filing”). The restatement of previously issued condensed consolidated financial statements is referred to as “Restatement No. 1”.

In remediating the material weaknesses associated with Restatement No. 1, subsequent to the First Amended Filing, the Company identified (1) an error in its historical revenue recognition accounting practices with regard to bill and hold sales in Brazil related to aerial transmission projects, (2) an error in the recoverability of certain recorded VAT assets in Brazil and (3) various other errors which were determined to be individually immaterial. The Company has corrected these errors in the accompanying restated condensed consolidated financial statements as of June 29, 2012 and December 31, 2011 and for the three and six months ended June 29. 2012 and July 1, 2011 (“Restatement No. 2”).

The following Supplemental Guarantor and Parent Company Condensed Financial Information has been restated and recast for the effects of Restatement No. 1, the effects of the removal of the Canadian subsidiaries as guarantor subsidiaries and the effects of Restatement No. 2, which are each reflected in separate tables. The effects of Restatement No. 1 and the effects of Restatement No. 2 are further described in Note 23 - Restatement of Condensed Consolidated Financial Statements.

The Condensed Statements of Operations and Comprehensive Income (Loss) Information for the three and six months ended June 29, 2012, the Condensed Balance Sheet Information as of June 29, 2012 and the Condensed Statements of Cash Flow Information for the six months ended June 29, 2012 presented in the "As Originally Filed" tables correspond to Form 10-Q for the three and six months ended June 29, 2012 filed by the Company on August 3, 2012. The Condensed Statements of Operations and Comprehensive Income (Loss) Information for the three and six months ended July 1, 2011 and the Condensed Statements of Cash Flow Information for the six months ended July 1, 2011 presented in the "As Originally Filed" tables correspond to Form 10-Q for the three and six months ended July 1, 2011 filed by the Company on August 4, 2011. As of December 31, 2011 the Condensed Balance Sheet Information presented in the "As Originally Filed" table corresponds to Form 10-K for the fiscal year ended December 31, 2011 filed by the Company on February 23, 2012.

Before consideration of the Parent Company's and Guarantor Subsidiaries' proportionate share of their respective equity adjustments for net income (loss) applicable to Company common shareholders and other comprehensive income (loss), each of the errors described above and in further detail in Note 23 impact the condensed financial information of the Non-Guarantor Subsidiaries and has been reflected in the "Effect of Restatement #1" and "Effect of Restatement #2" tables.

The Condensed Statements of Operations and Comprehensive Income (Loss) information for the Parent Company and Guarantor Subsidiaries for the three and six months ended June 29, 2012 and July 1, 2011 have been restated in the respective "Effect of Restatement #2" tables to reflect the portion of its subsidiaries' equity in earnings of other comprehensive income (loss), including the appropriate adjustment to eliminations, which were previously omitted from the prior filings.

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended June 29, 2012 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	535.5		$	942.6		$	—		$	1,478.1
Intercompany	21.6			—			11.5			(33.1		)	—
	21.6			535.5			954.1			(33.1		)	1,478.1
Cost of sales	—			462.5			850.1			(11.5		)	1,301.1
Gross profit	21.6			73.0			104.0			(21.6		)	177.0
Selling, general and administrative expenses	11.4			40.4			74.2			(21.6		)	104.4
Operating income	10.2			32.6			29.8			—			72.6
Other income (expense)	—			(1.2		)	(12.3		)	—			(13.5		)
Interest income (expense):
Interest expense	(16.1		)	(22.8		)	(11.6		)	25.3			(25.2		)
Interest income	21.9			3.1			1.9			(25.3		)	1.6
	5.8			(19.7		)	(9.7		)	—			(23.6		)
Income before income taxes	16.0			11.7			7.8			—			35.5
Income tax (provision) benefit	(5.6		)	(3.7		)	(2.7		)	—			(12.0		)
Equity in net income of subsidiaries and affiliated companies	11.5			3.5			—			(14.5		)	0.5
Net income including non-controlling interest	21.9			11.5			5.1			(14.5		)	24.0
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income attributable to non-controlling interest	—			—			2.1			—			2.1
Net income attributable to Company common shareholders	$	21.8		$	11.5		$	3.0		$	(14.5	)	$	21.8
Comprehensive income (loss):
Net income (loss)	$	21.9		$	11.5		$	5.1		$	(14.5	)	$	24.0
Currency translation gain (loss)	(0.5		)	(5.4		)	(58.3		)	—			(64.2		)
Defined benefit plan adjustments, net of tax	—			—			(2.1		)	—			(2.1		)
Change in fair value of derivatives, net of tax	—			(1.2		)	(2.2		)	—			(3.4		)
Comprehensive income (loss), net of tax	21.4			4.9			(57.5		)	(14.5		)	(45.7		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(0.7		)	—			(0.7		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	21.4		$	4.9		$	(56.8	)	$	(14.5	)	$	(45.0	)

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended June 29, 2012 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	—		$	—	$	—
Intercompany	—			—			—			—		—
	—			—			—			—		—
Cost of sales	—			—			3.5			—		3.5
Gross profit	—			—			(3.5		)	—		(3.5		)
Selling, general and administrative expenses	—			—			—			—		—
Operating income	—			—			(3.5		)	—		(3.5		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income before income taxes	—			—			(3.5		)	—		(3.5		)
Income tax (provision) benefit	—			—			0.5			—		0.5
Equity in net income of subsidiaries and affiliated companies	(3.0		)	(3.0		)	—			6.0		—
Net income including non-controlling interest	(3.0		)	(3.0		)	(3.0		)	6.0		(3.0		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income attributable to non-controlling interest	—			—			—			—		—
Net income attributable to Company common shareholders	$	(3.0	)	$	(3.0	)	$	(3.0	)	$	6.0	$	(3.0	)
Comprehensive income (loss):
Net income (loss)	$	(3.0	)	$	(3.0	)	$	(3.0	)	$	6.0	$	(3.0	)
Currency translation gain (loss)	—			—			4.1			—		4.1
Defined benefit plan adjustments, net of tax	—			—			—			—		—
Change in fair value of derivatives, net of tax	—			—			—			—		—
Comprehensive income (loss), net of tax	(3.0		)	(3.0		)	1.1			6.0		1.1
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—		—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(3.0	)	$	(3.0	)	$	1.1		$	6.0	$	1.1

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended June 29, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(51.6	)	$	51.6		$	—		$	—
Intercompany	—		32.8			43.8			(76.6		)	—
	—		(18.8		)	95.4			(76.6		)	—
Cost of sales	—		(15.1		)	91.7			(76.6		)	—
Gross profit	—		(3.7		)	3.7			—			—
Selling, general and administrative expenses	—		(2.8		)	2.8			—			—
Operating income	—		(0.9		)	0.9			—			—
Other income (expense)	—		0.7			(0.7		)	—			—
Interest income (expense):
Interest expense	—		0.2			(0.9		)	0.7			—
Interest income	—		0.7			—			(0.7		)	—
	—		0.9			(0.9		)	—			—
Income before income taxes	—		0.7			(0.7		)	—			—
Income tax (provision) benefit	—		(0.2		)	0.2			—			—
Equity in net income of subsidiaries and affiliated companies	—		(0.5		)	0.4			0.1			—
Net income including non-controlling interest	—		—			(0.1		)	0.1			—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income attributable to Company common shareholders	$	—	$	—		$	(0.1	)	$	0.1		$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	(0.1	)	$	0.1		$	—
Currency translation gain (loss)	—		(8.8		)	8.8			—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		(8.8		)	8.7			0.1			—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	(8.8	)	$	8.7		$	0.1		$	—

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended June 29, 2012 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	(2.9	)	$	—	$	(2.9	)
Intercompany	—			—			—			—		—
	—			—			(2.9		)	—		(2.9		)
Cost of sales	—			—			(3.1		)	—		(3.1		)
Gross profit	—			—			0.2			—		0.2
Selling, general and administrative expenses	—			—			1.7			—		1.7
Operating income	—			—			(1.5		)	—		(1.5		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income before income taxes	—			—			(1.5		)	—		(1.5		)
Income tax (provision) benefit	—			—			0.3			—		0.3
Equity in net income of subsidiaries and affiliated companies	(1.1		)	(1.1		)	—			2.2		—
Net income including non-controlling interest	(1.1		)	(1.1		)	(1.2		)	2.2		(1.2		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income attributable to non-controlling interest	—			—			(0.1		)	—		(0.1		)
Net income attributable to Company common shareholders	$	(1.1	)	$	(1.1	)	$	(1.1	)	$	2.2	$	(1.1	)
Comprehensive income (loss):
Net income (loss)	$	(1.1	)	$	(1.1	)	$	(1.2	)	$	2.2	$	(1.2	)
Currency translation gain (loss)	(55.1		)	(40.9		)	1.6			96.0		1.6
Defined benefit plan adjustments, net of tax	(2.2		)	(2.2		)	—			4.4		—
Change in fair value of derivatives, net of tax	(3.4		)	(2.2		)	—			5.6		—
Comprehensive income (loss), net of tax	(61.8		)	(46.4		)	0.4			108.2		0.4
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(0.1		)	—		(0.1		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(61.8	)	$	(46.4	)	$	0.5		$	108.2	$	0.5

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended June 29, 2012 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	483.9		$	991.3		$	—		$	1,475.2
Intercompany	21.6			32.8			55.3			(109.7		)	—
	21.6			516.7			1,046.6			(109.7		)	1,475.2
Cost of sales	—			447.4			942.2			(88.1		)	1,301.5
Gross profit	21.6			69.3			104.4			(21.6		)	173.7
Selling, general and administrative expenses	11.4			37.6			78.7			(21.6		)	106.1
Operating income	10.2			31.7			25.7			—			67.6
Other income (expense)	—			(0.5		)	(13.0		)	—			(13.5		)
Interest income (expense):
Interest expense	(16.1		)	(22.6		)	(12.5		)	26.0			(25.2		)
Interest income	21.9			3.8			1.9			(26.0		)	1.6
	5.8			(18.8		)	(10.6		)	—			(23.6		)
Income before income taxes	16.0			12.4			2.1			—			30.5
Income tax (provision) benefit	(5.6		)	(3.9		)	(1.7		)	—			(11.2		)
Equity in net income of subsidiaries and affiliated companies	7.4			(1.1		)	0.4			(6.2		)	0.5
Net income including non-controlling interest	17.8			7.4			0.8			(6.2		)	19.8
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income attributable to non-controlling interest	—			—			2.0			—			2.0
Net income attributable to Company common shareholders	$	17.7		$	7.4		$	(1.2	)	$	(6.2	)	$	17.7
Comprehensive income (loss):
Net income (loss)	$	17.8		$	7.4		$	0.8		$	(6.2	)	$	19.8
Currency translation gain (loss)	(55.6		)	(55.1		)	(43.8		)	96.0			(58.5		)
Defined benefit plan adjustments, net of tax	(2.2		)	(2.2		)	(2.1		)	4.4			(2.1		)
Change in fair value of derivatives, net of tax	(3.4		)	(3.4		)	(2.2		)	5.6			(3.4		)
Comprehensive income (loss), net of tax	(43.4		)	(53.3		)	(47.3		)	99.8			(44.2		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(0.8		)	—			(0.8		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(43.4	)	$	(53.3	)	$	(46.5	)	$	99.8		$	(43.4	)

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended June 29, 2012 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	1,066.8		$	1,843.8		$	—		$	2,910.6
Intercompany	28.9			—			23.1			(52.0		)	—
	28.9			1,066.8			1,866.9			(52.0		)	2,910.6
Cost of sales	—			928.3			1,681.2			(23.1		)	2,586.4
Gross profit	28.9			138.5			185.7			(28.9		)	324.2
Selling, general and administrative expenses	23.1			71.6			132.4			(28.9		)	198.2
Operating income	5.8			66.9			53.3			—			126.0
Other income (expense)	—			(0.8		)	(5.9		)	—			(6.7		)
Interest income (expense):
Interest expense	(31.9		)	(45.9		)	(22.8		)	50.7			(49.9		)
Interest income	43.9			6.3			3.8			(50.7		)	3.3
	12.0			(39.6		)	(19.0		)	—			(46.6		)
Income (loss) before income taxes	17.8			26.5			28.4			—			72.7
Income tax (provision) benefit	(6.4		)	(10.9		)	(5.6		)	—			(22.9		)
Equity in net income of subsidiaries	35.5			19.9			—			(54.9		)	0.5
Net income including non-controlling interest	46.9			35.5			22.8			(54.9		)	50.3
Less: preferred stock dividends	0.2			—			—			—			0.2
Less: net income attributable to non-controlling interest	—			—			3.4			—			3.4
Net income applicable to Company common shareholders	$	46.7		$	35.5		$	19.4		$	(54.9	)	$	46.7
Comprehensive income (loss):
Net income (loss)	$	46.9		$	35.5		$	22.8		$	(54.9	)	$	50.3
Currency translation gain (loss)	0.2			(6.1		)	(14.2		)	—			(20.1		)
Defined benefit plan adjustments, net of tax	—			—			(2.1		)	—			(2.1		)
Change in fair value of derivatives, net of tax	—			1.3			1.3			—			2.6
Comprehensive income (loss), net of tax	47.1			30.7			7.8			(54.9		)	30.7
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			3.7			—			3.7
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	47.1		$	30.7		$	4.1		$	(54.9	)	$	27.0

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended June 29, 2012 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	—		$	—	$	—
Intercompany	—			—			—			—		—
	—			—			—			—		—
Cost of sales	—			—			6.2			—		6.2
Gross profit	—			—			(6.2		)	—		(6.2		)
Selling, general and administrative expenses	—			—			—			—		—
Operating income	—			—			(6.2		)	—		(6.2		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income (loss) before income taxes	—			—			(6.2		)	—		(6.2		)
Income tax (provision) benefit	—			—			1.0			—		1.0
Equity in net income of subsidiaries	(5.2		)	(5.2		)	—			10.4		—
Net income including non-controlling interest	(5.2		)	(5.2		)	(5.2		)	10.4		(5.2		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income attributable to non-controlling interest	—			—			—			—		—
Net income applicable to Company common shareholders	$	(5.2	)	$	(5.2	)	$	(5.2	)	$	10.4	$	(5.2	)
Comprehensive income (loss):
Net income (loss)	$	(5.2	)	$	(5.2	)	$	(5.2	)	$	10.4	$	(5.2	)
Currency translation gain (loss)	—			—			2.3			—		2.3
Defined benefit plan adjustments, net of tax	—			—			—			—		—
Change in fair value of derivatives, net of tax	—			—			—			—		—
Comprehensive income (loss), net of tax	(5.2		)	(5.2		)	(2.9		)	10.4		(2.9		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—		—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(5.2	)	$	(5.2	)	$	(2.9	)	$	10.4	$	(2.9	)

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended June 29, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(109.8	)	$	109.8		$	—		$	—
Intercompany	—		61.2			80.8			(142.0		)	—
	—		(48.6		)	190.6			(142.0		)	—
Cost of sales	—		(41.7		)	183.7			(142.0		)	—
Gross profit	—		(6.9		)	6.9			—			—
Selling, general and administrative expenses	—		(6.0		)	6.0			—			—
Operating income	—		(0.9		)	0.9			—			—
Other income (expense)	—		0.1			(0.1		)	—			—
Interest income (expense):
Interest expense	—		0.2			(1.6		)	1.4			—
Interest income	—		1.4			—			(1.4		)	—
	—		1.6			(1.6		)	—			—
Income (loss) before income taxes	—		0.8			(0.8		)	—			—
Income tax (provision) benefit	—		(0.2		)	0.2			—			—
Equity in net income of subsidiaries	—		(0.6		)	0.4			0.2			—
Net income including non-controlling interest	—		—			(0.2		)	0.2			—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income applicable to Company common shareholders	$	—	$	—		$	(0.2	)	$	0.2		$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	(0.2	)	$	0.2		$	—
Currency translation gain (loss)	—		(0.7		)	0.7			—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		(0.7		)	0.5			0.2			—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	(0.7	)	$	0.5		$	0.2		$	—

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended June 29, 2012 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	14.1		$	—		$	14.1
Intercompany	—			—			—			—			—
	—			—			14.1			—			14.1
Cost of sales	—			—			9.3			—			9.3
Gross profit	—			—			4.8			—			4.8
Selling, general and administrative expenses	—			—			2.7			—			2.7
Operating income	—			—			2.1			—			2.1
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income (loss) before income taxes	—			—			2.1			—			2.1
Income tax (provision) benefit	—			—			(1.1		)	—			(1.1		)
Equity in net income of subsidiaries	1.1			1.1			—			(2.2		)	—
Net income including non-controlling interest	1.1			1.1			1.0			(2.2		)	1.0
Less: preferred stock dividends	—			—			—			—			—
Less: net income attributable to non-controlling interest	—			—			(0.1		)	—			(0.1		)
Net income applicable to Company common shareholders	$	1.1		$	1.1		$	1.1		$	(2.2	)	$	1.1
Comprehensive income (loss):
Net income (loss)	$	1.1		$	1.1		$	1.0		$	(2.2	)	$	1.0
Currency translation gain (loss)	(17.2		)	(10.4		)	1.0			27.6			1.0
Defined benefit plan adjustments, net of tax	(2.1		)	(2.1		)	—			4.2			—
Change in fair value of derivatives, net of tax	2.5			1.2			—			(3.7		)	—
Comprehensive income (loss), net of tax	(15.7		)	(10.2		)	2.0			25.9			2.0
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(0.1		)	—			(0.1		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(15.7	)	$	(10.2	)	$	2.1		$	25.9		$	2.1

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended June 29, 2012 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	957.0		$	1,967.7		$	—		$	2,924.7
Intercompany	28.9			61.2			103.9			(194.0		)	—
	28.9			1,018.2			2,071.6			(194.0		)	2,924.7
Cost of sales	—			886.6			1,880.4			(165.1		)	2,601.9
Gross profit	28.9			131.6			191.2			(28.9		)	322.8
Selling, general and administrative expenses	23.1			65.6			141.1			(28.9		)	200.9
Operating income	5.8			66.0			50.1			—			121.9
Other income (expense)	—			(0.7		)	(6.0		)	—			(6.7		)
Interest income (expense):
Interest expense	(31.9		)	(45.7		)	(24.4		)	52.1			(49.9		)
Interest income	43.9			7.7			3.8			(52.1		)	3.3
	12.0			(38.0		)	(20.6		)	—			(46.6		)
Income (loss) before income taxes	17.8			27.3			23.5			—			68.6
Income tax (provision) benefit	(6.4		)	(11.1		)	(5.5		)	—			(23.0		)
Equity in net income of subsidiaries	31.4			15.2			0.4			(46.5		)	0.5
Net income including non-controlling interest	42.8			31.4			18.4			(46.5		)	46.1
Less: preferred stock dividends	0.2			—			—			—			0.2
Less: net income attributable to non-controlling interest	—			—			3.3			—			3.3
Net income applicable to Company common shareholders	$	42.6		$	31.4		$	15.1		$	(46.5	)	$	42.6
Comprehensive income (loss):
Net income (loss)	$	42.8		$	31.4		$	18.4		$	(46.5	)	$	46.1
Currency translation gain (loss)	(17.0		)	(17.2		)	(10.2		)	27.6			(16.8		)
Defined benefit plan adjustments, net of tax	(2.1		)	(2.1		)	(2.1		)	4.2			(2.1		)
Change in fair value of derivatives, net of tax	2.5			2.5			1.3			(3.7		)	2.6
Comprehensive income (loss), net of tax	26.2			14.6			7.4			(18.4		)	29.8
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			3.6			—			3.6
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	26.2		$	14.6		$	3.8		$	(18.4	)	$	26.2

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended July 1, 2011 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	554.0		$	978.2		$	—		$	1,532.2
Intercompany	13.6			—			11.9			(25.5		)	—
	13.6			554.0			990.1			(25.5		)	1,532.2
Cost of sales	—			479.8			889.7			(11.9		)	1,357.6
Gross profit	13.6			74.2			100.4			(13.6		)	174.6
Selling, general and administrative expenses	10.7			36.6			61.1			(13.6		)	94.8
Operating income	2.9			37.6			39.3			—			79.8
Other income (expense)	—			(0.4		)	(3.5		)	—			(3.9		)
Interest income (expense):
Interest expense	(15.6		)	(17.9		)	(10.6		)	20.5			(23.6		)
Interest income	17.3			3.1			2.1			(20.5		)	2.0
	1.7			(14.8		)	(8.5		)	—			(21.6		)
Income (loss) before income taxes	4.6			22.4			27.3			—			54.3
Income tax (provision) benefit	(1.7		)	(10.6		)	(4.9		)	—			(17.2		)
Equity in net income of subsidiaries	34.7			22.9			—			(56.6		)	1.0
Net income including non-controlling interest	37.6			34.7			22.4			(56.6		)	38.1
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income attributable to non-controlling interest	—			—			0.5			—			0.5
Net income applicable to Company common shareholders	$	37.5		$	34.7		$	21.9		$	(56.6	)	$	37.5
Comprehensive income (loss):
Net income (loss)	$	37.6		$	34.7		$	22.4		$	(56.6	)	$	38.1
Currency translation gain (loss)	0.2			4.0			20.7			—			24.9
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	—			—			(5.5		)	—			(5.5		)
Comprehensive income (loss), net of tax	37.8			38.7			37.6			(56.6		)	57.5
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			1.7			—			1.7
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	37.8		$	38.7		$	35.9		$	(56.6	)	$	55.8

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended July 1, 2011 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	—		$	—	$	—
Intercompany	—			—			—			—		—
	—			—			—			—		—
Cost of sales	—			—			4.3			—		4.3
Gross profit	—			—			(4.3		)	—		(4.3		)
Selling, general and administrative expenses	—			—			—			—		—
Operating income	—			—			(4.3		)	—		(4.3		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income (loss) before income taxes	—			—			(4.3		)	—		(4.3		)
Income tax (provision) benefit	—			—			—			—		—
Equity in net income of subsidiaries	(4.3		)	(4.3		)	—			8.6		—
Net income including non-controlling interest	(4.3		)	(4.3		)	(4.3		)	8.6		(4.3		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income attributable to non-controlling interest	—			—			—			—		—
Net income applicable to Company common shareholders	$	(4.3	)	$	(4.3	)	$	(4.3	)	$	8.6	$	(4.3	)
Comprehensive income (loss):
Net income (loss)	$	(4.3	)	$	(4.3	)	$	(4.3	)	$	8.6	$	(4.3	)
Currency translation gain (loss)	—			—			(1.0		)	—		(1.0		)
Defined benefit plan adjustments, net of tax	—			—			—			—		—
Change in fair value of derivatives, net of tax	—			—			—			—		—
Comprehensive income (loss), net of tax	(4.3		)	(4.3		)	(5.3		)	8.6		(5.3		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—		—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(4.3	)	$	(4.3	)	$	(5.3	)	$	8.6	$	(5.3	)

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended July 1, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(48.9	)	$	48.9		$	—		$	—
Intercompany	—		29.8			41.2			(71.0		)	—
	—		(19.1		)	90.1			(71.0		)	—
Cost of sales	—		(16.0		)	87.0			(71.0		)	—
Gross profit	—		(3.1		)	3.1			—			—
Selling, general and administrative expenses	—		(3.1		)	3.1			—			—
Operating income	—		—			—			—			—
Other income (expense)	—		(0.2		)	0.2			—			—
Interest income (expense):
Interest expense	—		(0.1		)	(0.6		)	0.7			—
Interest income	—		0.7			—			(0.7		)	—
	—		0.6			(0.6		)	—			—
Income (loss) before income taxes	—		0.4			(0.4		)	—			—
Income tax (provision) benefit	—		—			—			—			—
Equity in net income of subsidiaries	—		(0.4		)	0.9			(0.5		)	—
Net income including non-controlling interest	—		—			0.5			(0.5		)	—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income applicable to Company common shareholders	$	—	$	—		$	0.5		$	(0.5	)	$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	0.5		$	(0.5	)	$	—
Currency translation gain (loss)	—		4.7			(4.7		)	—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		4.7			(4.2		)	(0.5		)	—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	4.7		$	(4.2	)	$	(0.5	)	$	—

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended July 1, 2011 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	1.3		$	—		$	1.3
Intercompany	—			—			—			—			—
	—			—			1.3			—			1.3
Cost of sales	—			—			(2.0		)	—			(2.0		)
Gross profit	—			—			3.3			—			3.3
Selling, general and administrative expenses	—			—			0.2			—			0.2
Operating income	—			—			3.1			—			3.1
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income (loss) before income taxes	—			—			3.1			—			3.1
Income tax (provision) benefit	—			—			(1.7		)	—			(1.7		)
Equity in net income of subsidiaries	1.4			1.4			—			(2.8		)	—
Net income including non-controlling interest	1.4			1.4			1.4			(2.8		)	1.4
Less: preferred stock dividends	—			—			—			—			—
Less: net income attributable to non-controlling interest	—			—			—			—			—
Net income applicable to Company common shareholders	$	1.4		$	1.4		$	1.4		$	(2.8	)	$	1.4
Comprehensive income (loss):
Net income (loss)	$	1.4		$	1.4		$	1.4		$	(2.8	)	$	1.4
Currency translation gain (loss)	21.9			13.2			(0.3		)	(35.1		)	(0.3		)
Defined benefit plan adjustments, net of tax	0.3			0.3			—			(0.6		)	—
Change in fair value of derivatives, net of tax	(5.5		)	(5.5		)	—			11.0			—
Comprehensive income (loss), net of tax	18.1			9.4			1.1			(27.5		)	1.1
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	18.1		$	9.4		$	1.1		$	(27.5	)	$	1.1

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Three Fiscal Months Ended July 1, 2011 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	505.1		$	1,028.4		$	—		$	1,533.5
Intercompany	13.6			29.8			53.1			(96.5		)	—
	13.6			534.9			1,081.5			(96.5		)	1,533.5
Cost of sales	—			463.8			979.0			(82.9		)	1,359.9
Gross profit	13.6			71.1			102.5			(13.6		)	173.6
Selling, general and administrative expenses	10.7			33.5			64.4			(13.6		)	95.0
Operating income	2.9			37.6			38.1			—			78.6
Other income (expense)	—			(0.6		)	(3.3		)	—			(3.9		)
Interest income (expense):
Interest expense	(15.6		)	(18.0		)	(11.2		)	21.2			(23.6		)
Interest income	17.3			3.8			2.1			(21.2		)	2.0
	1.7			(14.2		)	(9.1		)	—			(21.6		)
Income (loss) before income taxes	4.6			22.8			25.7			—			53.1
Income tax (provision) benefit	(1.7		)	(10.6		)	(6.6		)	—			(18.9		)
Equity in net income of subsidiaries	31.8			19.6			0.9			(51.3		)	1.0
Net income including non-controlling interest	34.7			31.8			20.0			(51.3		)	35.2
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income attributable to non-controlling interest	—			—			0.5			—			0.5
Net income applicable to Company common shareholders	$	34.6		$	31.8		$	19.5		$	(51.3	)	$	34.6
Comprehensive income (loss):
Net income (loss)	$	34.7		$	31.8		$	20.0		$	(51.3	)	$	35.2
Currency translation gain (loss)	22.1			21.9			14.7			(35.1		)	23.6
Defined benefit plan adjustments, net of tax	0.3			0.3			—			(0.6		)	—
Change in fair value of derivatives, net of tax	(5.5		)	(5.5		)	(5.5		)	11.0			(5.5		)
Comprehensive income (loss), net of tax	51.6			48.5			29.2			(76.0		)	53.3
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			1.7			—			1.7
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	51.6		$	48.5		$	27.5		$	(76.0	)	$	51.6

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended July 1, 2011 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	1,082.4		$	1,897.4		$	—		$	2,979.8
Intercompany	27.8			—			23.0			(50.8		)	—
	27.8			1,082.4			1,920.4			(50.8		)	2,979.8
Cost of sales	—			938.7			1,722.5			(23.0		)	2,638.2
Gross profit	27.8			143.7			197.9			(27.8		)	341.6
Selling, general and administrative expenses	22.0			74.1			120.4			(27.8		)	188.7
Operating income	5.8			69.6			77.5			—			152.9
Other income (expense)	—			0.6			2.5			—			3.1
Interest income (expense):
Interest expense	(31.3		)	(38.0		)	(21.3		)	43.0			(47.6		)
Interest income	36.8			6.0			4.2			(43.0		)	4.0
	5.5			(32.0		)	(17.1		)	—			(43.6		)
Income (loss) before income taxes	11.3			38.2			62.9			—			112.4
Income tax (provision) benefit	(4.2		)	(18.2		)	(14.2		)	—			(36.6		)
Equity in net income of subsidiaries	68.8			48.8			—			(116.2		)	1.4
Net income including non-controlling interest	75.9			68.8			48.7			(116.2		)	77.2
Less: preferred stock dividends	0.2			—			—			—			0.2
Less: net income attributable to non-controlling interest	—			—			1.3			—			1.3
Net income applicable to Company common shareholders	$	75.7		$	68.8		$	47.4		$	(116.2	)	$	75.7
Comprehensive income (loss):
Net income (loss)	$	75.9		$	68.8		$	48.7		$	(116.2	)	$	77.2
Currency translation gain (loss)	1.3			23.3			43.4			—			68.0
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	—			—			(20.0		)	—			(20.0		)
Comprehensive income (loss), net of tax	77.2			92.1			72.1			(116.2		)	125.2
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			1.9			—			1.9
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	77.2		$	92.1		$	70.2		$	(116.2	)	$	123.3

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended July 1, 2011 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	—		$	—	$	—
Intercompany	—			—			—			—		—
	—			—			—			—		—
Cost of sales	—			—			8.3			—		8.3
Gross profit	—			—			(8.3		)	—		(8.3		)
Selling, general and administrative expenses	—			—			—			—		—
Operating income	—			—			(8.3		)	—		(8.3		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income (loss) before income taxes	—			—			(8.3		)	—		(8.3		)
Income tax (provision) benefit	—			—			(0.2		)	—		(0.2		)
Equity in net income of subsidiaries	(8.5		)	(8.5		)	—			17.0		—
Net income including non-controlling interest	(8.5		)	(8.5		)	(8.5		)	17.0		(8.5		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income attributable to non-controlling interest	—			—			—			—		—
Net income applicable to Company common shareholders	$	(8.5	)	$	(8.5	)	$	(8.5	)	$	17.0	$	(8.5	)
Comprehensive income (loss):
Net income (loss)	$	(8.5	)	$	(8.5	)	$	(8.5	)	$	17.0	$	(8.5	)
Currency translation gain (loss)	—			—			(2.5		)	—		(2.5		)
Defined benefit plan adjustments, net of tax	—			—			—			—		—
Change in fair value of derivatives, net of tax	—			—			—			—		—
Comprehensive income (loss), net of tax	(8.5		)	(8.5		)	(11.0		)	17.0		(11.0		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—		—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(8.5	)	$	(8.5	)	$	(11.0	)	$	17.0	$	(11.0	)

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended July 1, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(102.1	)	$	102.1		$	—		$	—
Intercompany	—		55.1			87.6			(142.7		)	—
	—		(47.0		)	189.7			(142.7		)	—
Cost of sales	—		(35.8		)	178.5			(142.7		)	—
Gross profit	—		(11.2		)	11.2			—			—
Selling, general and administrative expenses	—		(6.2		)	6.2			—			—
Operating income	—		(5.0		)	5.0			—			—
Other income (expense)	—		(0.9		)	0.9			—			—
Interest income (expense):
Interest expense	—		—			(1.5		)	1.5			—
Interest income	—		1.5			—			(1.5		)	—
	—		1.5			(1.5		)	—			—
Income (loss) before income taxes	—		(4.4		)	4.4			—			—
Income tax (provision) benefit	—		1.4			(1.4		)	—			—
Equity in net income of subsidiaries	—		3.0			1.3			(4.3		)	—
Net income including non-controlling interest	—		—			4.3			(4.3		)	—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income applicable to Company common shareholders	$	—	$	—		$	4.3		$	(4.3	)	$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	4.3		$	(4.3	)	$	—
Currency translation gain (loss)	—		4.0			(4.0		)	—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		4.0			0.3			(4.3		)	—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	4.0		$	0.3		$	(4.3	)	$	—

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended July 1, 2011 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	(8.6	)	$	—		$	(8.6	)
Intercompany	—			—			—			—			—
	—			—			(8.6		)	—			(8.6		)
Cost of sales	—			—			(7.7		)	—			(7.7		)
Gross profit	—			—			(0.9		)	—			(0.9		)
Selling, general and administrative expenses	—			—			0.8			—			0.8
Operating income	—			—			(1.7		)	—			(1.7		)
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income (loss) before income taxes	—			—			(1.7		)	—			(1.7		)
Income tax (provision) benefit	—			—			(0.4		)	—			(0.4		)
Equity in net income of subsidiaries	(1.1		)	(1.1		)	—			2.2			—
Net income including non-controlling interest	(1.1		)	(1.1		)	(2.1		)	2.2			(2.1		)
Less: preferred stock dividends	—			—			—			—			—
Less: net income attributable to non-controlling interest	—			—			(1.0		)	—			(1.0		)
Net income applicable to Company common shareholders	$	(1.1	)	$	(1.1	)	$	(1.1	)	$	2.2		$	(1.1	)
Comprehensive income (loss):
Net income (loss)	$	(1.1	)	$	(1.1	)	$	(2.1	)	$	2.2		$	(2.1	)
Currency translation gain (loss)	62.2			34.9			(0.7		)	(97.1		)	(0.7		)
Defined benefit plan adjustments, net of tax	0.7			0.7			—			(1.4		)	—
Change in fair value of derivatives, net of tax	(20.0		)	(20.0		)	—			40.0			—
Comprehensive income (loss), net of tax	41.8			14.5			(2.8		)	(56.3		)	(2.8		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(1.0		)	—			(1.0		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	41.8		$	14.5		$	(1.8	)	$	(56.3	)	$	(1.8	)

Condensed Statements of Operations and Comprehensive Income (Loss) Information

Six Fiscal Months Ended July 1, 2011 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	980.3		$	1,990.9		$	—		$	2,971.2
Intercompany	27.8			55.1			110.6			(193.5		)	—
	27.8			1,035.4			2,101.5			(193.5		)	2,971.2
Cost of sales	—			902.9			1,901.6			(165.7		)	2,638.8
Gross profit	27.8			132.5			199.9			(27.8		)	332.4
Selling, general and administrative expenses	22.0			67.9			127.4			(27.8		)	189.5
Operating income	5.8			64.6			72.5			—			142.9
Other income (expense)	—			(0.3		)	3.4			—			3.1
Interest income (expense):
Interest expense	(31.3		)	(38.0		)	(22.8		)	44.5			(47.6		)
Interest income	36.8			7.5			4.2			(44.5		)	4.0
	5.5			(30.5		)	(18.6		)	—			(43.6		)
Income (loss) before income taxes	11.3			33.8			57.3			—			102.4
Income tax (provision) benefit	(4.2		)	(16.8		)	(16.2		)	—			(37.2		)
Equity in net income of subsidiaries	59.2			42.2			1.3			(101.3		)	1.4
Net income including non-controlling interest	66.3			59.2			42.4			(101.3		)	66.6
Less: preferred stock dividends	0.2			—			—			—			0.2
Less: net income attributable to non-controlling interest	—			—			0.3			—			0.3
Net income applicable to Company common shareholders	$	66.1		$	59.2		$	42.1		$	(101.3	)	$	66.1
Comprehensive income (loss):
Net income (loss)	$	66.3		$	59.2		$	42.4		$	(101.3	)	$	66.6
Currency translation gain (loss)	63.5			62.2			36.2			(97.1		)	64.8
Defined benefit plan adjustments, net of tax	0.7			0.7			—			(1.4		)	—
Change in fair value of derivatives, net of tax	(20.0		)	(20.0		)	(20.0		)	40.0			(20.0		)
Comprehensive income (loss), net of tax	110.5			102.1			58.6			(159.8		)	111.4
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			0.9			—			0.9
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	110.5		$	102.1		$	57.7		$	(159.8	)	$	110.5

Condensed Balance Sheets Information

June 29, 2012 - As Originally Filed



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	0.1	$	10.2		$	428.5	$	—		$	438.8
Receivables, net of allowances	—		306.6			907.0		—			1,213.6
Inventories, net	—		448.0			811.6		—			1,259.6
Deferred income taxes	—		25.8			13.2		—			39.0
Prepaid expenses and other	1.8		19.8			83.6		—			105.2
Total current assets	1.9		810.4			2,243.9		—			3,056.2
Property, plant and equipment, net	0.3		180.1			831.8		—			1,012.2
Deferred income taxes	—		2.0			22.9		—			24.9
Intercompany accounts	1,249.1		373.0			38.8		(1,660.9		)	—
Investment in subsidiaries	1,162.5		1,407.5			—		(2,570.0		)	—
Goodwill	—		0.8			164.2		—			165.0
Intangible assets, net	—		3.2			176.3		—			179.5
Unconsolidated affiliated companies	—		13.1			5.9		—			19.0
Other non-current assets	7.3		23.6			24.8		—			55.7
Total assets	$	2,421.1	$	2,813.7		$	3,508.6	$	(4,230.9	)	$	4,512.5
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	106.9		$	862.7	$	—		$	969.6
Accrued liabilities	6.2		96.4			288.0		—			390.6
Current portion of long-term debt	10.4		—			218.3		—			228.7
Total current liabilities	16.6		203.3			1,369.0		—			1,588.9
Long-term debt	824.1		61.3			32.8		—			918.2
Deferred income taxes	148.0		(13.5		)	76.2		—			210.7
Intercompany accounts	—		1,287.9			373.0		(1,660.9		)	—
Other liabilities	—		112.2			135.0		—			247.2
Total liabilities	988.7		1,651.2			1,986.0		(1,660.9		)	2,965.0
Total Company shareholders’ equity	1,432.4		1,162.5			1,407.5		(2,570.0		)	1,432.4
Non-controlling interest	—		—			115.1		—			115.1
Total liabilities and equity	$	2,421.1	$	2,813.7		$	3,508.6	$	(4,230.9	)	$	4,512.5

Condensed Balance Sheets Information

June 29, 2012 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	—		$	—		$	—	$	—
Receivables, net of allowances	—			—			—			—		—
Inventories, net	—			—			(46.7		)	—		(46.7		)
Deferred income taxes	—			—			(0.2		)	—		(0.2		)
Prepaid expenses and other	—			—			—			—		—
Total current assets	—			—			(46.9		)	—		(46.9		)
Property, plant and equipment, net	—			—			(5.1		)	—		(5.1		)
Deferred income taxes	—			—			(2.3		)	—		(2.3		)
Intercompany accounts	—			—			—			—		—
Investment in subsidiaries	(52.0		)	(50.2		)	—			102.2		—
Goodwill	—			—			3.0			—		3.0
Intangible assets, net	—			—			—			—		—
Unconsolidated affiliated companies	—			—			—			—		—
Other non-current assets	—			—			—			—		—
Total assets	$	(52.0	)	$	(50.2	)	$	(51.3	)	$	102.2	$	(51.3	)
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—		$	—		$	—		$	—	$	—
Accrued liabilities	—			—			—			—		—
Current portion of long-term debt	—			—			—			—		—
Total current liabilities	—			—			—			—		—
Long-term debt	—			—			—			—		—
Deferred income taxes	—			—			(1.0		)	—		(1.0		)
Intercompany accounts	—			—			—			—		—
Other liabilities	1.1			1.8			(0.1		)	—		2.8
Total liabilities	1.1			1.8			(1.1		)	—		1.8
Total Company shareholders’ equity	(53.1		)	(52.0		)	(50.2		)	102.2		(53.1		)
Non-controlling interest	—			—			—			—		—
Total liabilities and equity	$	(52.0	)	$	(50.2	)	$	(51.3	)	$	102.2	$	(51.3	)

Condensed Balance Sheets Information

June 29, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	(6.5	)	$	6.5		$	—		$	—
Receivables, net of allowances	—		(48.8		)	48.8			—			—
Inventories, net	—		(36.6		)	36.6			—			—
Deferred income taxes	—		(0.2		)	0.2			—			—
Prepaid expenses and other	—		(1.8		)	1.8			—			—
Total current assets	—		(93.9		)	93.9			—			—
Property, plant and equipment, net	—		(9.3		)	9.3			—			—
Deferred income taxes	—		(2.0		)	2.0			—			—
Intercompany accounts	—		16.9			(9.5		)	(7.4		)	—
Investment in subsidiaries	—		7.3			—			(7.3		)	—
Goodwill	—		—			—			—			—
Intangible assets, net	—		—			—			—			—
Unconsolidated affiliated companies	—		(5.8		)	5.8			—			—
Other non-current assets	—		—			—			—			—
Total assets	$	—	$	(86.8	)	$	101.5		$	(14.7	)	$	—
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	(6.9	)	$	6.9		$	—		$	—
Accrued liabilities	—		(29.9		)	29.9			—			—
Current portion of long-term debt	—		—			—			—			—
Total current liabilities	—		(36.8		)	36.8			—			—
Long-term debt	—		—			—			—			—
Deferred income taxes	—		—			—			—			—
Intercompany accounts	—		(40.2		)	47.6			(7.4		)	—
Other liabilities	—		(9.8		)	9.8			—			—
Total liabilities	—		(86.8		)	94.2			(7.4		)	—
Total Company shareholders’ equity	—		—			7.3			(7.3		)	—
Non-controlling interest	—		—			—			—			—
Total liabilities and equity	$	—	$	(86.8	)	$	101.5		$	(14.7	)	$	—

Condensed Balance Sheets Information

June 29, 2012 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	—		$	—		$	—	$	—
Receivables, net of allowances	—			—			(6.5		)	—		(6.5		)
Inventories, net	—			—			47.5			—		47.5
Deferred income taxes	—			—			0.4			—		0.4
Prepaid expenses and other	—			—			2.4			—		2.4
Total current assets	—			—			43.8			—		43.8
Property, plant and equipment, net	—			—			(5.7		)	—		(5.7		)
Deferred income taxes	—			—			—			—		—
Intercompany accounts	—			—			—			—		—
Investment in subsidiaries	(20.9		)	(20.9		)	—			41.8		—
Goodwill	—			—			3.3			—		3.3
Intangible assets, net	—			—			(0.2		)	—		(0.2		)
Unconsolidated affiliated companies	—			—			(0.3		)	—		(0.3		)
Other non-current assets	—			—			—			—		—
Total assets	$	(20.9	)	$	(20.9	)	$	40.9		$	41.8	$	40.9
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—		$	—		$	—		$	—	$	—
Accrued liabilities	—			—			64.4			—		64.4
Current portion of long-term debt	—			—			—			—		—
Total current liabilities	—			—			64.4			—		64.4
Long-term debt	—			—			—			—		—
Deferred income taxes	—			—			(1.7		)	—		(1.7		)
Intercompany accounts	—			—			—			—		—
Other liabilities	—			—			—			—		—
Total liabilities	—			—			62.7			—		62.7
Total Company shareholders’ equity	(20.9		)	(20.9		)	(20.9		)	41.8		(20.9		)
Non-controlling interest	—			—			(0.9		)	—		(0.9		)
Total liabilities and equity	$	(20.9	)	$	(20.9	)	$	40.9		$	41.8	$	40.9

Condensed Balance Sheets Information

June 29, 2012 - As Restated and Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	0.1	$	3.7		$	435.0	$	—		$	438.8
Receivables, net of allowances	—		257.8			949.3		—			1,207.1
Inventories, net	—		411.4			849.0		—			1,260.4
Deferred income taxes	—		25.6			13.6		—			39.2
Prepaid expenses and other	1.8		18.0			87.8		—			107.6
Total current assets	1.9		716.5			2,334.7		—			3,053.1
Property, plant and equipment, net	0.3		170.8			830.3		—			1,001.4
Deferred income taxes	—		—			22.6		—			22.6
Intercompany accounts	1,249.1		389.9			29.3		(1,668.3		)	—
Investment in subsidiaries	1,089.6		1,343.7			—		(2,433.3		)	—
Goodwill	—		0.8			170.5		—			171.3
Intangible assets, net	—		3.2			176.1		—			179.3
Unconsolidated affiliated companies	—		7.3			11.4		—			18.7
Other non-current assets	7.3		23.6			24.8		—			55.7
Total assets	$	2,348.2	$	2,655.8		$	3,599.7	$	(4,101.6	)	$	4,502.1
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	100.0		$	869.6	$	—		$	969.6
Accrued liabilities	6.2		66.5			382.3		—			455.0
Current portion of long-term debt	10.4		—			218.3		—			228.7
Total current liabilities	16.6		166.5			1,470.2		—			1,653.3
Long-term debt	824.1		61.3			32.8		—			918.2
Deferred income taxes	148.0		(13.5		)	73.5		—			208.0
Intercompany accounts	—		1,247.7			420.6		(1,668.3		)	—
Other liabilities	1.1		104.2			144.7		—			250.0
Total liabilities	989.8		1,566.2			2,141.8		(1,668.3		)	3,029.5
Total Company shareholders’ equity	1,358.4		1,089.6			1,343.7		(2,433.3		)	1,358.4
Non-controlling interest	—		—			114.2		—			114.2
Total liabilities and equity	$	2,348.2	$	2,655.8		$	3,599.7	$	(4,101.6	)	$	4,502.1

Condensed Balance Sheets Information

December 31, 2011 - As Originally Filed



	Parent		Guarantor Subsidiaries			Non- Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash	$	0.1	$	12.4		$	421.6	$	—		$	434.1
Receivables, net of allowances	—		247.0			833.9		—			1,080.9
Inventories	—		436.3			792.4		—			1,228.7
Deferred income taxes	—		25.4			18.0		—			43.4
Prepaid expenses and other	1.8		23.5			74.7		—			100.0
Total current assets	1.9		744.6			2,140.6		—			2,887.1
Property, plant and equipment, net	0.4		186.3			841.9		—			1,028.6
Deferred income taxes	—		1.9			16.7		—			18.6
Intercompany accounts	1,210.4		378.4			40.1		(1,628.9		)	—
Investment in subsidiaries	1,147.1		1,374.3			—		(2,521.4		)	—
Goodwill	—		0.8			164.1		—			164.9
Intangible assets, net	—		3.3			178.3		—			181.6
Unconsolidated affiliated companies	—		12.6			6.0		—			18.6
Other non-current assets	8.2		23.4			39.4		—			71.0
Total assets	$	2,368.0	$	2,725.6		$	3,427.1	$	(4,150.3	)	$	4,370.4
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	100.1		$	846.4	$	—		$	946.5
Accrued liabilities	6.4		102.8			310.8		—			420.0
Current portion of long-term debt	10.1		—			146.2		—			156.3
Total current liabilities	16.5		202.9			1,303.4		—			1,522.8
Long-term debt	813.5		34.9			44.2		—			892.6
Deferred income taxes	139.4		(18.1		)	78.7		—			200.0
Intercompany accounts	—		1,250.5			378.4		(1,628.9		)	—
Other liabilities	—		108.3			134.8		—			243.1
Total liabilities	969.4		1,578.5			1,939.5		(1,628.9		)	2,858.5
Total Company shareholders’ equity	1,398.6		1,147.1			1,374.3		(2,521.4		)	1,398.6
Non-controlling interest	—		—			113.3		—			113.3
Total liabilities and equity	$	2,368.0	$	2,725.6		$	3,427.1	$	(4,150.3	)	$	4,370.4

Condensed Balance Sheets Information

December 31, 2011 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations		Total
Assets
Current assets:
Cash	$	—		$	—		$	—		$	—	$	—
Receivables, net of allowances	—			—			—			—		—
Inventories	—			—			(43.2		)	—		(43.2		)
Deferred income taxes	—			—			(0.2		)	—		(0.2		)
Prepaid expenses and other	—			—			—			—		—
Total current assets	—			—			(43.4		)	—		(43.4		)
Property, plant and equipment, net	—			—			(4.8		)	—		(4.8		)
Deferred income taxes	—			—			(2.4		)	—		(2.4		)
Intercompany accounts	—			—			—			—		—
Investment in subsidiaries	(49.1		)	(47.2		)	—			96.3		—
Goodwill	—			—			3.2			—		3.2
Intangible assets, net	—			—			—			—		—
Unconsolidated affiliated companies	—			—			—			—		—
Other non-current assets	—			—			—			—		—
Total assets	$	(49.1	)	$	(47.2	)	$	(47.4	)	$	96.3	$	(47.4	)
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—		$	—		$	—		$	—	$	—
Accrued liabilities	—			—			—			—		—
Current portion of long-term debt	—			—			—			—		—
Total current liabilities	—			—			—			—		—
Long-term debt	—			—			—			—		—
Deferred income taxes	—			—			—			—		—
Intercompany accounts	—			—			—			—		—
Other liabilities	1.1			1.9			(0.2		)	—		2.8
Total liabilities	1.1			1.9			(0.2		)	—		2.8
Total Company shareholders’ equity	(50.2		)	(49.1		)	(47.2		)	96.3		(50.2		)
Non-controlling interest	—			—			—			—		—
Total liabilities and equity	$	(49.1	)	$	(47.2	)	$	(47.4	)	$	96.3	$	(47.4	)

Condensed Balance Sheets Information

December 31, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash	$	—	$	(3.9	)	$	3.9		$	—		$	—
Receivables, net of allowances	—		(42.9		)	42.9			—			—
Inventories	—		(43.2		)	43.2			—			—
Deferred income taxes	—		(0.2		)	0.2			—			—
Prepaid expenses and other	—		(2.0		)	2.0			—			—
Total current assets	—		(92.2		)	92.2			—			—
Property, plant and equipment, net	—		(9.5		)	9.5			—			—
Deferred income taxes	—		(1.9		)	1.9			—			—
Intercompany accounts	—		17.6			(3.2		)	(14.4		)	—
Investment in subsidiaries	—		0.1			—			(0.1		)	—
Goodwill	—		—			—			—			—
Intangible assets, net	—		—			—			—			—
Unconsolidated affiliated companies	—		(5.4		)	5.4			—			—
Other non-current assets	—		—			—			—			—
Total assets	$	—	$	(91.3	)	$	105.8		$	(14.5	)	$	—
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	(6.9	)	$	6.9		$	—		$	—
Accrued liabilities	—		(34.0		)	34.0			—			—
Current portion of long-term debt	—		—			—			—			—
Total current liabilities	—		(40.9		)	40.9			—			—
Long-term debt	—		—			—			—			—
Deferred income taxes	—		—			—			—			—
Intercompany accounts	—		(32.0		)	46.4			(14.4		)	—
Other liabilities	—		(18.4		)	18.4			—			—
Total liabilities	—		(91.3		)	105.7			(14.4		)	—
Total Company shareholders’ equity	—		—			0.1			(0.1		)	—
Non-controlling interest	—		—			—			—			—
Total liabilities and equity	$	—	$	(91.3	)	$	105.8		$	(14.5	)	$	—

Condensed Balance Sheets Information

December 31, 2011 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations		Total
Assets
Current assets:
Cash	$	—		$	—		$	—		$	—	$	—
Receivables, net of allowances	—			—			(6.2		)	—		(6.2		)
Inventories	—			—			58.2			—		58.2
Deferred income taxes	—			—			0.5			—		0.5
Prepaid expenses and other	—			—			2.8			—		2.8
Total current assets	—			—			55.3			—		55.3
Property, plant and equipment, net	—			—			(5.3		)	—		(5.3		)
Deferred income taxes	—			—			—			—		—
Intercompany accounts	—			—			—			—		—
Investment in subsidiaries	(23.0		)	(23.0		)	—			46.0		—
Goodwill	—			—			3.3			—		3.3
Intangible assets, net	—			—			(0.1		)	—		(0.1		)
Unconsolidated affiliated companies	—			—			(0.3		)	—		(0.3		)
Other non-current assets	—			—			—			—		—
Total assets	$	(23.0	)	$	(23.0	)	$	52.9		$	46.0	$	52.9
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—		$	—		$	—		$	—	$	—
Accrued liabilities	—			—			78.5			—		78.5
Current portion of long-term debt	—			—			—			—		—
Total current liabilities	—			—			78.5			—		78.5
Long-term debt	—			—			—			—		—
Deferred income taxes	—			—			(1.8		)	—		(1.8		)
Intercompany accounts	—			—			—			—		—
Other liabilities	—			—			—			—		—
Total liabilities	—			—			76.7			—		76.7
Total Company shareholders’ equity	(23.0		)	(23.0		)	(23.0		)	46.0		(23.0		)
Non-controlling interest	—			—			(0.8		)	—		(0.8		)
Total liabilities and equity	$	(23.0	)	$	(23.0	)	$	52.9		$	46.0	$	52.9

Condensed Balance Sheets Information

December 31, 2011 - As Restated and Recast



	Parent		Guarantor Subsidiaries			Non- Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash	$	0.1	$	8.5		$	425.5	$	—		$	434.1
Receivables, net of allowances	—		204.1			870.6		—			1,074.7
Inventories	—		393.1			850.6		—			1,243.7
Deferred income taxes	—		25.2			18.5		—			43.7
Prepaid expenses and other	1.8		21.5			79.5		—			102.8
Total current assets	1.9		652.4			2,244.7		—			2,899.0
Property, plant and equipment, net	0.4		176.8			841.3		—			1,018.5
Deferred income taxes	—		—			16.2		—			16.2
Intercompany accounts	1,210.4		396.0			36.9		(1,643.3		)	—
Investment in subsidiaries	1,075.0		1,304.2			—		(2,379.2		)	—
Goodwill	—		0.8			170.6		—			171.4
Intangible assets, net	—		3.3			178.2		—			181.5
Unconsolidated affiliated companies	—		7.2			11.1		—			18.3
Other non-current assets	8.2		23.4			39.4		—			71.0
Total assets	$	2,295.9	$	2,564.1		$	3,538.4	$	(4,022.5	)	$	4,375.9
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	93.2		$	853.3	$	—		$	946.5
Accrued liabilities	6.4		68.8			423.3		—			498.5
Current portion of long-term debt	10.1		—			146.2		—			156.3
Total current liabilities	16.5		162.0			1,422.8		—			1,601.3
Long-term debt	813.5		34.9			44.2		—			892.6
Deferred income taxes	139.4		(18.1		)	76.9		—			198.2
Intercompany accounts	—		1,218.5			424.8		(1,643.3		)	—
Other liabilities	1.1		91.8			153.0		—			245.9
Total liabilities	970.5		1,489.1			2,121.7		(1,643.3		)	2,938.0
Total Company shareholders’ equity	1,325.4		1,075.0			1,304.2		(2,379.2		)	1,325.4
Non-controlling interest	—		—			112.5		—			112.5
Total liabilities and equity	$	2,295.9	$	2,564.1		$	3,538.4	$	(4,022.5	)	$	4,375.9

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended June 29, 2012 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	33.1		$	(42.6	)	$	(7.6	)	$	—	$	(17.1	)
Cash flows of investing activities:
Capital expenditures	—			(12.1		)	(51.8		)	—		(63.9		)
Proceeds from properties sold	—			—			4.2			—		4.2
Acquisitions, net of cash acquired	—			—			(7.3		)	—		(7.3		)
Other	—			(13.6		)	13.5			—		(0.1		)
Net cash flows of investing activities	—			(25.7		)	(41.4		)	—		(67.1		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.2		)	—			—			—		(0.2		)
Excess tax benefits from stock-based compensation	0.1			—			—			—		0.1
Intercompany accounts	(33.2		)	44.5			(11.3		)	—		—
Proceeds from other debt	—			466.3			411.5			—		877.8
Repayments of other debt	—			(439.9		)	(350.9		)	—		(790.8		)
Dividends paid to non-controlling interest	—			—			(1.9		)	—		(1.9		)
Proceeds from exercise of stock options	0.1			—			—			—		0.1
Net cash flows of financing activities	(33.2		)	70.9			47.4			—		85.1
Effect of exchange rate changes on cash and cash equivalents	0.1			(4.8		)	8.5			—		3.8
Increase (decrease) in cash and cash equivalents	—			(2.2		)	6.9			—		4.7
Cash and cash equivalents – beginning of period	0.1			12.4			421.6			—		434.1
Cash and cash equivalents – end of period	$	0.1		$	10.2		$	428.5		$	—	$	438.8

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended June 29, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	(1.1	)	$	1.1		$	—	$	—
Cash flows of investing activities:						—
Capital expenditures	—		0.4			(0.4		)	—		—
Proceeds from properties sold	—		—			—			—		—
Acquisitions, net of cash acquired	—		—			—			—		—
Other	—		—			—			—		—
Net cash flows of investing activities	—		0.4			(0.4		)	—		—
Cash flows of financing activities:
Preferred stock dividends paid	—		—			—			—		—
Excess tax benefits from stock-based compensation	—		—			—			—		—
Intercompany accounts	—		(1.7		)	1.7			—		—
Proceeds from other debt	—		—			—			—		—
Repayments of other debt	—		—			—			—		—
Dividends paid to non-controlling interest	—		—			—			—		—
Proceeds from exercise of stock options	—		—			—			—		—
Net cash flows of financing activities	—		(1.7		)	1.7			—		—
Effect of exchange rate changes on cash and cash equivalents	—		(0.2		)	0.2			—		—
Increase (decrease) in cash and cash equivalents	—		(2.6		)	2.6			—		—
Cash and cash equivalents – beginning of period	—		(3.9		)	3.9			—		—
Cash and cash equivalents – end of period	$	—	$	(6.5	)	$	6.5		$	—	$	—

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended June 29, 2012 - Effect of Restatement #2



	Parent		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	—	$	(0.2	)	$	—	$	(0.2	)
Cash flows of investing activities:					—
Capital expenditures	—		—		0.2			—		0.2
Proceeds from properties sold	—		—		—			—		—
Acquisitions, net of cash acquired	—		—		—			—		—
Other	—		—		—			—		—
Net cash flows of investing activities	—		—		0.2			—		0.2
Cash flows of financing activities:
Preferred stock dividends paid	—		—		—			—		—
Excess tax benefits from stock-based compensation	—		—		—			—		—
Intercompany accounts	—		—		—			—		—
Proceeds from other debt	—		—		—			—		—
Repayments of other debt	—		—		—			—		—
Dividends paid to non-controlling interest	—		—		—			—		—
Proceeds from exercise of stock options	—		—		—			—		—
Net cash flows of financing activities	—		—		—			—		—
Effect of exchange rate changes on cash and cash equivalents	—		—		—			—		—
Increase (decrease) in cash and cash equivalents	—		—		—			—		—
Cash and cash equivalents – beginning of period	—		—		—			—		—
Cash and cash equivalents – end of period	$	—	$	—	$	—		$	—	$	—

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended June 29, 2012 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	33.1		$	(43.7	)	$	(6.7	)	$	—	$	(17.3	)
Cash flows of investing activities:
Capital expenditures	—			(11.7		)	(52.0		)	—		(63.7		)
Proceeds from properties sold	—			—			4.2			—		4.2
Acquisitions, net of cash acquired	—			—			(7.3		)	—		(7.3		)
Other	—			(13.6		)	13.5			—		(0.1		)
Net cash flows of investing activities	—			(25.3		)	(41.6		)	—		(66.9		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.2		)	—			—			—		(0.2		)
Excess tax benefits from stock-based compensation	0.1			—			—			—		0.1
Intercompany accounts	(33.2		)	42.8			(9.6		)	—		—
Proceeds from other debt	—			466.3			411.5			—		877.8
Repayments of other debt	—			(439.9		)	(350.9		)	—		(790.8		)
Dividends paid to non-controlling interest	—			—			(1.9		)	—		(1.9		)
Proceeds from exercise of stock options	0.1			—			—			—		0.1
Net cash flows of financing activities	(33.2		)	69.2			49.1			—		85.1
Effect of exchange rate changes on cash and cash equivalents	0.1			(5.0		)	8.7			—		3.8
Increase (decrease) in cash and cash equivalents	—			(4.8		)	9.5			—		4.7
Cash and cash equivalents – beginning of period	0.1			8.5			425.5			—		434.1
Cash and cash equivalents – end of period	$	0.1		$	3.7		$	435.0		$	—	$	438.8

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended July 1, 2011 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	19.3		$	(20.1	)	$	(81.7	)	$	—	$	(82.5	)
Cash flows of investing activities:							—
Capital expenditures	(0.2		)	(9.2		)	(46.1		)	—		(55.5		)
Proceeds from properties sold	—			0.1			2.7			—		2.8
Acquisitions, net of cash acquired	—			—			—			—		—
Other	—			(16.8		)	17.6			—		0.8
Net cash flows of investing activities	(0.2		)	(25.9		)	(25.8		)	—		(51.9		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.2		)	—			—			—		(0.2		)
Excess tax benefits from stock-based compensation	0.7			—			—			—		0.7
Intercompany accounts	(49.2		)	3.6			45.6			—		—
Proceeds from other debt	—			484.6			387.0			—		871.6
Repayments of other debt	—			(442.5		)	(316.8		)	—		(759.3		)
Dividends paid to non-controlling interests	—			—			(2.8		)	—		(2.8		)
Proceeds from exercise of stock options	0.7			—			—			—		0.7
Net cash flows of financing activities	(48.0		)	45.7			113.0			—		110.7
Effect of exchange rate changes on cash and cash equivalents	—			0.2			(13.2		)	—		(13.0		)
Increase (decrease) in cash and cash equivalents	(28.9		)	(0.1		)	(7.7		)	—		(36.7		)
Cash and cash equivalents - beginning of period	29.0			8.0			421.7			—		458.7
Cash and cash equivalents - end of period	$	0.1		$	7.9		$	414.0		$	—	$	422.0

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended July 1, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	22.9		$	(22.9	)	$	—	$	—
Cash flows of investing activities:						—
Capital expenditures	—		0.6			(0.6		)	—		—
Proceeds from properties sold	—		(0.1		)	0.1			—		—
Acquisitions, net of cash acquired	—		—			—			—		—
Other	—		0.1			(0.1		)	—		—
Net cash flows of investing activities	—		0.6			(0.6		)	—		—
Cash flows of financing activities:
Preferred stock dividends paid	—		—			—			—		—
Excess tax benefits from stock-based compensation	—		—			—			—		—
Intercompany accounts	—		(28.2		)	28.2			—		—
Proceeds from other debt	—		—			—			—		—
Repayments of other debt	—		—			—			—		—
Dividends paid to non-controlling interests	—		—			—			—		—
Proceeds from exercise of stock options	—		—			—			—		—
Net cash flows of financing activities	—		(28.2		)	28.2			—		—
Effect of exchange rate changes on cash and cash equivalents	—		(0.2		)	0.2			—		—
Increase (decrease) in cash and cash equivalents	—		(4.9		)	4.9			—		—
Cash and cash equivalents - beginning of period	—		—			—			—		—
Cash and cash equivalents - end of period	$	—	$	(4.9	)	$	4.9		$	—	$	—

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended July 1, 2011 - Effect of Restatement #2



	Parent		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	—	$	0.8		$	—	$	0.8
Cash flows of investing activities:					—
Capital expenditures	—		—		—			—		—
Proceeds from properties sold	—		—		—			—		—
Acquisitions, net of cash acquired	—		—		—			—		—
Other	—		—		(0.8		)	—		(0.8		)
Net cash flows of investing activities	—		—		(0.8		)	—		(0.8		)
Cash flows of financing activities:
Preferred stock dividends paid	—		—		—			—		—
Excess tax benefits from stock-based compensation	—		—		—			—		—
Intercompany accounts	—		—		—			—		—
Proceeds from other debt	—		—		—			—		—
Repayments of other debt	—		—		—			—		—
Dividends paid to non-controlling interests	—		—		—			—		—
Proceeds from exercise of stock options	—		—		—			—		—
Net cash flows of financing activities	—		—		—			—		—
Effect of exchange rate changes on cash and cash equivalents	—		—		—			—		—
Increase (decrease) in cash and cash equivalents	—		—		—			—		—
Cash and cash equivalents - beginning of period	—		—		—			—		—
Cash and cash equivalents - end of period	$	—	$	—	$	—		$	—	$	—

Condensed Statements of Cash Flows Information

Six Fiscal Months Ended July 1, 2011 As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	19.3		$	2.8		$	(103.8	)	$	—	$	(81.7	)
Cash flows of investing activities:
Capital expenditures	(0.2		)	(8.6		)	(46.7		)	—		(55.5		)
Proceeds from properties sold	—			—			2.8			—		2.8
Acquisitions, net of cash acquired	—			—			—			—		—
Other	—			(16.7		)	16.7			—		—
Net cash flows of investing activities	(0.2		)	(25.3		)	(27.2		)	—		(52.7		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.2		)	—			—			—		(0.2		)
Excess tax benefits from stock-based compensation	0.7			—			—			—		0.7
Intercompany accounts	(49.2		)	(24.6		)	73.8			—		—
Proceeds from other debt	—			484.6			387.0			—		871.6
Repayments of other debt	—			(442.5		)	(316.8		)	—		(759.3		)
Dividends paid to non-controlling interests	—			—			(2.8		)	—		(2.8		)
Proceeds from exercise of stock options	0.7			—			—			—		0.7
Net cash flows of financing activities	(48.0		)	17.5			141.2			—		110.7
Effect of exchange rate changes on cash and cash equivalents	—			—			(13.0		)	—		(13.0		)
Increase (decrease) in cash and cash equivalents	(28.9		)	(5.0		)	(2.8		)	—		(36.7		)
Cash and cash equivalents - beginning of period	29.0			8.0			421.7			—		458.7
Cash and cash equivalents - end of period	$	0.1		$	3.0		$	418.9		$	—	$	422.0

Notes to Parent Company Condensed Financial Information

Basis of Presentation

In accordance with the requirements of Regulation S-X of the Securities and Exchange Commission, restricted net assets of the Company’s subsidiaries exceeded 25% of the Company’s total consolidated net assets. The Company’s Spanish Term Loans include covenants that require its Spanish subsidiary to maintain minimum net assets of 197 million euros. This financial information is condensed and omits many disclosures presented in the Condensed Consolidated Financial Statements and Notes thereto.

New Accounting Pronouncements

The Company’s significant accounting policies are described in Note 2 - Accounting Standards to the audited annual consolidated financial statements in the 2011 Amended Annual Report on Form 10-K/A. In the six months ended June 29, 2012, there have been no significant changes to these policies. In the six months ended June 29, 2012, there have been no accounting pronouncements issued that are expected to have a significant effect on the condensed consolidated financial statements. The following accounting pronouncements were adopted and became effective with respect to the Company in 2012 and 2011:

In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2011-04 accounting guidance related to fair value measurements ASC 820 - Fair Value Measurement. The new guidance provides clarification to existing standards, and also provides new required disclosures, primarily related to Level 3 fair value measurements. This guidance became effective for the Company on January 1, 2012. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements.

In June 2011, the FASB issued ASU No. 2011-05 accounting guidance related to the presentation requirements for components of comprehensive income ASC 220 - Comprehensive Income. This update defers only those changes in update ASU No. 2011-05 that relate to the presentation of reclassification adjustments. All other requirements in update ASU No. 2011-05 are not affected by this update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. We have adopted this guidance with retrospective application as of January 1, 2012 and have presented total comprehensive income in our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

In December 2011, the FASB issued ASU No. 2011-11, "Disclosures about Offsetting Assets and Liabilities." The amendments in this update require enhanced disclosures around financial instruments and derivative instruments that are either (1) offset in accordance with either ASC 210-20-45 or ASC 815-10-45 or (2) subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with either ASC 210-20-45 or ASC 815-10-45. The Company provided the disclosures required by those amendments retrospectively for all comparative periods presented. We have adopted the required disclosure under this guidance with retrospective application as of January 1, 2013, see Note 10.

Intercompany Activity

The Parent Company and its Guarantor Subsidiaries participate in a cash pooling program. As part of this program, cash balances are generally swept on a daily basis between the Guarantor Subsidiaries’ bank accounts and those of the Parent Company. There are a significant number of the Company’s subsidiaries that participate in this cash pooling arrangement and there are thousands of transactions per week that occur between the Parent Company and Guarantor Subsidiaries, all of which are accounted for through the intercompany accounts.

Parent Company transactions include interest, dividend, tax payments and intercompany sales transactions related to administrative costs incurred by the Parent Company, which are billed to Guarantor Subsidiaries on a cost-plus basis. These costs are reported in the Parent’s “Selling, general and administrative expenses” on the Condensed Consolidated Statement of Operations for the respective period(s). All intercompany transactions are presumed to be settled in cash when they occur and are included in operating activities on the statement of cash flows.

A summary of cash and non-cash transactions of the Parent Company’s intercompany account is provided below for the six fiscal months ended June 29, 2012 and the twelve months ended December 31, 2011:



(in millions)	June 29, 2012			December 31, 2011
Beginning Balance	$	1,210.4		$	1,169.7
Non-cash transactions
Deferred tax	2.1			8.0
Equity based awards	7.1			12.7
Foreign currency and other	(3.7		)	(1.0		)
Cash transactions	33.2			21.0
Ending Balance	$	1,249.1		$	1,210.4

Dividends

There were no cash dividend payments to the Parent Company from the Guarantor Subsidiaries in the six fiscal months ended June 29, 2012 or July 1, 2011.

Parent Company Long-Term Debt

At June 29, 2012 and December 31, 2011, the Parent Company was party to the following long-term financing arrangements:



(in millions)	June 29, 2012			December 31, 2011
Subordinated Convertible Notes due 2029	$	429.5		$	429.5
Debt discount on Subordinated Convertible Notes due 2029	(263.7		)	(264.4		)
1.00% Senior Convertible Notes due 2012	10.6			10.6
Debt discount on 1.00% Senior Convertible Notes due 2012	(0.2		)	(0.5		)
0.875% Convertible Notes due 2013	355.0			355.0
Debt discount on 0.875% Convertible Notes due 2013	(30.7		)	(40.6		)
7.125% Senior Notes due 2017	200.0			200.0
Senior Floating Rate Notes	125.0			125.0
Other	9.0			9.0
Total Parent Company debt	834.5			823.6
Less current maturities	10.4			10.1
Parent Company Long-term debt	$	824.1		$	813.5



(in millions)	Q2 2013		Q2 2014		Q2 2015		Q2 2016		Q2 2017
Debt maturities twelve month period ending	$	10.4	$	324.3	$	—	$	125.0	$	—

For long-term debt related to the Parent Company, refer to Note 9 - Long-Term Debt of the Notes to the Condensed Consolidated Financial Statements.

Commitments and Contingencies

For contingencies and guarantees related to the Parent Company, refer to Note 18 - Commitments and Contingencies of the Notes to the Condensed Consolidated Financial Statements.