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 $600.0 million of 5.75% senior notes due in 2022, 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 nine months ended September 28, 2012 and September 30, 2011 Condensed Statements of Operations and Comprehensive Income (Loss) Information, the September 28, 2012 and December 31, 2011 Condensed Balance Sheet Information and the nine months ended September 28, 2012 and September 30, 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 nine fiscal months ended September 30, 2011 and overstated inventory balances as of 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 its previously issued consolidated financial statements and the quarterly operating results (unaudited), included in its Amendment No. 1 to the Company's 2011 Annual Report on Form 10-K/A, and the previously issued condensed consolidated financial statements included in its Amendment No. 1 to the Company's Quarterly Reports on Form 10-Q/A for the quarterly periods ended March 30, 2012 and June 29, 2012 filed on March 1, 2013.

The Quarterly Report on Form 10-Q for the quarterly period ended September 28, 2012 filed with the Securities and Exchange Commission on March 1, 2013 (the “Original Filing”) and this Amendment No. 2 on its Quarterly Report on Form 10-Q/A (the “Amended Quarterly Report on Form10-Q/A”) include the restated Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) Information for the three and nine months ended September 30, 2011, the restated Condensed Consolidated Statement of Cash Flows Information for the nine months ended September 30, 2011 and the restated Condensed Consolidated Balance Sheet Information as of December 31, 2011. 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 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 September 28, 2012 and December 31, 2011 and for the three and nine months ended September 28, 2012 and September 30, 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 nine months ended September 28, 2012, the Condensed Balance Sheet Information as of September 28, 2012 and the Condensed Statements of Cash Flow Information for the nine months ended September 28, 2012 presented in the "As Originally Filed" tables correspond to Form 10-Q for the three and nine months ended September 28, 2012 filed by the Company on March 1, 2013. The Condensed Statements of Operations and Comprehensive Income (Loss) Information for the three and nine months ended September 30, 2011 and the Condensed Statements of Cash Flow Information for the nine months ended September 30, 2011 presented in the "As Originally Filed" tables correspond to Form 10-Q for the three and nine months ended September 30, 2011 filed by the Company on November 3, 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 nine months ended September 28, 2012 and September 30, 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)

Three Fiscal Months Ended September 28, 2012 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	548.7		$	951.9		$	—		$	1,500.6
Intercompany	13.5			—			45.8			(59.3		)	—
	13.5			548.7			997.7			(59.3		)	1,500.6
Cost of sales	—			485.6			897.8			(45.8		)	1,337.6
Gross profit	13.5			63.1			99.9			(13.5		)	163.0
Selling, general and administrative expenses	11.1			39.1			56.8			(13.5		)	93.5
Operating income	2.4			24.0			43.1			—			69.5
Other income (expense)	—			1.0			8.3			—			9.3
Interest income (expense):
Interest expense	(16.5		)	(24.3		)	(10.3		)	26.1			(25.0		)
Interest income	22.8			3.3			1.3			(26.1		)	1.3
	6.3			(21.0		)	(9.0		)	—			(23.7		)
Income before income taxes	8.7			4.0			42.4			—			55.1
Income tax (provision) benefit	(3.9		)	(6.3		)	(63.6		)	—			(73.8		)
Equity in net income of subsidiaries and affiliated companies	(25.3		)	(23.0		)	—			48.8			0.5
Net income (loss) including non-controlling interest	(20.5		)	(25.3		)	(21.2		)	48.8			(18.2		)
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income attributable to non-controlling interest	—			—			2.3			—			2.3
Net income (loss) attributable to Company common shareholders	$	(20.6	)	$	(25.3	)	$	(23.5	)	$	48.8		$	(20.6	)
Comprehensive income (loss):
Net income (loss)	$	(20.5	)	$	(25.3	)	$	(21.2	)	$	48.8		$	(18.2	)
Currency translation gain (loss)	1.0			(19.8		)	39.6			—			20.8
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	—			2.2			1.9			—			4.1
Comprehensive income (loss), net of tax	(19.5		)	(42.9		)	20.3			48.8			6.7
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			3.3			—			3.3
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(19.5	)	$	(42.9	)	$	17.0		$	48.8		$	3.4

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 28, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(67.9	)	$	67.9		$	—		$	—
Intercompany	—		35.3			62.6			(97.9		)	—
	—		(32.6		)	130.5			(97.9		)	—
Cost of sales	—		(27.7		)	125.6			(97.9		)	—
Gross profit	—		(4.9		)	4.9			—			—
Selling, general and administrative expenses	—		(3.7		)	3.7			—			—
Operating income	—		(1.2		)	1.2			—			—
Other income (expense)	—		(0.3		)	0.3			—			—
Interest income (expense):
Interest expense	—		—			(0.7		)	0.7			—
Interest income	—		0.7			—			(0.7		)	—
	—		0.7			(0.7		)	—			—
Income before income taxes	—		(0.8		)	0.8			—			—
Income tax (provision) benefit	—		0.1			(0.1		)	—			—
Equity in net income of subsidiaries and affiliated companies	—		0.7			0.3			(1.0		)	—
Net income (loss) including non-controlling interest	—		—			1.0			(1.0		)	—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income (loss) attributable to Company common shareholders	$	—	$	—		$	1.0		$	(1.0	)	$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	1.0		$	(1.0	)	$	—
Currency translation gain (loss)	—		24.8			(24.8		)	—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		24.8			(23.8		)	(1.0		)	—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	24.8		$	(23.8	)	$	(1.0	)	$	—

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 28, 2012 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	12.0		$	—		$	12.0
Intercompany	—			—			—			—			—
	—			—			12.0			—			12.0
Cost of sales	—			—			9.6			—			9.6
Gross profit	—			—			2.4			—			2.4
Selling, general and administrative expenses	—			—			1.7			—			1.7
Operating income	—			—			0.7			—			0.7
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income before income taxes	—			—			0.7			—			0.7
Income tax (provision) benefit	—			—			(3.0		)	—			(3.0		)
Equity in net income of subsidiaries and affiliated companies	(2.3		)	(2.3		)	—			4.6			—
Net income (loss) including non-controlling interest	(2.3		)	(2.3		)	(2.3		)	4.6			(2.3		)
Less: preferred stock dividends	—			—			—			—			—
Less: net income attributable to non-controlling interest	—			—			—			—			—
Net income (loss) attributable to Company common shareholders	$	(2.3	)	$	(2.3	)	$	(2.3	)	$	4.6		$	(2.3	)
Comprehensive income (loss):
Net income (loss)	$	(2.3	)	$	(2.3	)	$	(2.3	)	$	4.6		$	(2.3	)
Currency translation gain (loss)	18.9			13.9			—			(32.8		)	—
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	4.0			1.8			—			(5.8		)	—
Comprehensive income (loss), net of tax	20.6			13.4			(2.3		)	(34.0		)	(2.3		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	20.6		$	13.4		$	(2.3	)	$	(34.0	)	$	(2.3	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 28, 2012 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	480.8		$	1,031.8		$	—		$	1,512.6
Intercompany	13.5			35.3			108.4			(157.2		)	—
	13.5			516.1			1,140.2			(157.2		)	1,512.6
Cost of sales	—			457.9			1,033.0			(143.7		)	1,347.2
Gross profit	13.5			58.2			107.2			(13.5		)	165.4
Selling, general and administrative expenses	11.1			35.4			62.2			(13.5		)	95.2
Operating income	2.4			22.8			45.0			—			70.2
Other income (expense)	—			0.7			8.6			—			9.3
Interest income (expense):
Interest expense	(16.5		)	(24.3		)	(11.0		)	26.8			(25.0		)
Interest income	22.8			4.0			1.3			(26.8		)	1.3
	6.3			(20.3		)	(9.7		)	—			(23.7		)
Income before income taxes	8.7			3.2			43.9			—			55.8
Income tax (provision) benefit	(3.9		)	(6.2		)	(66.7		)	—			(76.8		)
Equity in net income of subsidiaries and affiliated companies	(27.6		)	(24.6		)	0.3			52.4			0.5
Net income (loss) including non-controlling interest	(22.8		)	(27.6		)	(22.5		)	52.4			(20.5		)
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income attributable to non-controlling interest	—			—			2.3			—			2.3
Net income (loss) attributable to Company common shareholders	$	(22.9	)	$	(27.6	)	$	(24.8	)	$	52.4		$	(22.9	)
Comprehensive income (loss):
Net income (loss)	$	(22.8	)	$	(27.6	)	$	(22.5	)	$	52.4		$	(20.5	)
Currency translation gain (loss)	19.9			18.9			14.8			(32.8		)	20.8
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	4.0			4.0			1.9			(5.8		)	4.1
Comprehensive income (loss), net of tax	1.1			(4.7		)	(5.8		)	13.8			4.4
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			3.3			—			3.3
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	1.1		$	(4.7	)	$	(9.1	)	$	13.8		$	1.1

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 28, 2012 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	1,615.5		$	2,795.7		$	—		$	4,411.2
Intercompany	42.4			—			68.9			(111.3		)	—
	42.4			1,615.5			2,864.6			(111.3		)	4,411.2
Cost of sales	—			1,413.9			2,585.2			(68.9		)	3,930.2
Gross profit	42.4			201.6			279.4			(42.4		)	481.0
Selling, general and administrative expenses	34.2			110.7			189.2			(42.4		)	291.7
Operating income	8.2			90.9			90.2			—			189.3
Other income (expense)	—			0.2			2.4			—			2.6
Interest income (expense):
Interest expense	(48.4		)	(70.2		)	(33.1		)	76.8			(74.9		)
Interest income	66.7			9.6			5.1			(76.8		)	4.6
	18.3			(60.6		)	(28.0		)	—			(70.3		)
Income (loss) before income taxes	26.5			30.5			64.6			—			121.6
Income tax (provision) benefit	(10.3		)	(17.2		)	(68.2		)	—			(95.7		)
Equity in net income (loss) of subsidiaries	5.0			(8.3		)	—			4.3			1.0
Net income (loss) including non-controlling interest	21.2			5.0			(3.6		)	4.3			26.9
Less: preferred stock dividends	0.3			—			—			—			0.3
Less: net income attributable to non-controlling interest	—			—			5.7			—			5.7
Net income (loss) applicable to Company common shareholders	$	20.9		$	5.0		$	(9.3	)	$	4.3		$	20.9
Comprehensive income (loss):
Net income (loss)	$	21.2		$	5.0		$	(3.6	)	$	4.3		$	26.9
Currency translation gain (loss)	1.2			(25.9		)	27.7			—			3.0
Defined benefit plan adjustments, net of tax	—			—			(2.1		)	—			(2.1		)
Change in fair value of derivatives, net of tax	—			3.5			3.2			—			6.7
Comprehensive income (loss), net of tax	22.4			(17.4		)	25.2			4.3			34.5
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			7.0			—			7.0
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	22.4		$	(17.4	)	$	18.2		$	4.3		$	27.5

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 28, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(177.7	)	$	177.7		$	—		$	—
Intercompany	—		96.5			143.4			(239.9		)	—
	—		(81.2		)	321.1			(239.9		)	—
Cost of sales	—		(69.4		)	309.3			(239.9		)	—
Gross profit	—		(11.8		)	11.8			—			—
Selling, general and administrative expenses	—		(9.7		)	9.7			—			—
Operating income	—		(2.1		)	2.1			—			—
Other income (expense)	—		(0.2		)	0.2			—			—
Interest income (expense):
Interest expense	—		0.2			(2.3		)	2.1			—
Interest income	—		2.1			—			(2.1		)	—
	—		2.3			(2.3		)	—			—
Income (loss) before income taxes	—		—			—			—			—
Income tax (provision) benefit	—		(0.1		)	0.1			—			—
Equity in net income (loss) of subsidiaries	—		0.1			0.7			(0.8		)	—
Net income (loss) including non-controlling interest	—		—			0.8			(0.8		)	—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income (loss) applicable to Company common shareholders	$	—	$	—		$	0.8		$	(0.8	)	$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	0.8		$	(0.8	)	$	—
Currency translation gain (loss)	—		24.1			(24.1		)	—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		24.1			(23.3		)	(0.8		)	—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	24.1		$	(23.3	)	$	(0.8	)	$	—

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 28, 2012 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	26.1		$	—		$	26.1
Intercompany	—			—			—			—			—
	—			—			26.1			—			26.1
Cost of sales	—			—			18.9			—			18.9
Gross profit	—			—			7.2			—			7.2
Selling, general and administrative expenses	—			—			4.4			—			4.4
Operating income	—			—			2.8			—			2.8
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income (loss) before income taxes	—			—			2.8			—			2.8
Income tax (provision) benefit	—			—			(4.1		)	—			(4.1		)
Equity in net income (loss) of subsidiaries	(1.2		)	(1.2		)	—			2.4			—
Net income (loss) including non-controlling interest	(1.2		)	(1.2		)	(1.3		)	2.4			(1.3		)
Less: preferred stock dividends	—			—			—			—			—
Less: net income attributable to non-controlling interest	—			—			(0.1		)	—			(0.1		)
Net income (loss) applicable to Company common shareholders	$	(1.2	)	$	(1.2	)	$	(1.2	)	$	2.4		$	(1.2	)
Comprehensive income (loss):
Net income (loss)	$	(1.2	)	$	(1.2	)	$	(1.3	)	$	2.4		$	(1.3	)
Currency translation gain (loss)	1.7			3.5			1.0			(5.2		)	1.0
Defined benefit plan adjustments, net of tax	(2.1		)	(2.1		)	—			4.2			—
Change in fair value of derivatives, net of tax	6.5			3.0			—			(9.5		)	—
Comprehensive income (loss), net of tax	4.9			3.2			(0.3		)	(8.1		)	(0.3		)
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	$	4.9		$	3.2		$	(0.2	)	$	(8.1	)	$	(0.2	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 28, 2012 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	1,437.8		$	2,999.5		$	—		$	4,437.3
Intercompany	42.4			96.5			212.3			(351.2		)	—
	42.4			1,534.3			3,211.8			(351.2		)	4,437.3
Cost of sales	—			1,344.5			2,913.4			(308.8		)	3,949.1
Gross profit	42.4			189.8			298.4			(42.4		)	488.2
Selling, general and administrative expenses	34.2			101.0			203.3			(42.4		)	296.1
Operating income	8.2			88.8			95.1			—			192.1
Other income (expense)	—			—			2.6			—			2.6
Interest income (expense):
Interest expense	(48.4		)	(70.0		)	(35.4		)	78.9			(74.9		)
Interest income	66.7			11.7			5.1			(78.9		)	4.6
	18.3			(58.3		)	(30.3		)	—			(70.3		)
Income (loss) before income taxes	26.5			30.5			67.4			—			124.4
Income tax (provision) benefit	(10.3		)	(17.3		)	(72.2		)	—			(99.8		)
Equity in net income (loss) of subsidiaries	3.8			(9.4		)	0.7			5.9			1.0
Net income (loss) including non-controlling interest	20.0			3.8			(4.1		)	5.9			25.6
Less: preferred stock dividends	0.3			—			—			—			0.3
Less: net income attributable to non-controlling interest	—			—			5.6			—			5.6
Net income (loss) applicable to Company common shareholders	$	19.7		$	3.8		$	(9.7	)	$	5.9		$	19.7
Comprehensive income (loss):
Net income (loss)	$	20.0		$	3.8		$	(4.1	)	$	5.9		$	25.6
Currency translation gain (loss)	2.9			1.7			4.6			(5.2		)	4.0
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	6.5			6.5			3.2			(9.5		)	6.7
Comprehensive income (loss), net of tax	27.3			9.9			1.6			(4.6		)	34.2
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			6.9			—			6.9
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	27.3		$	9.9		$	(5.3	)	$	(4.6	)	$	27.3

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 30, 2011 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	518.4		$	999.4		$	—		$	1,517.8
Intercompany	14.4			—			15.7			(30.1		)	—
	14.4			518.4			1,015.1			(30.1		)	1,517.8
Cost of sales	—			459.2			917.9			(15.7		)	1,361.4
Gross profit	14.4			59.2			97.2			(14.4		)	156.4
Selling, general and administrative expenses	11.5			34.5			61.4			(14.4		)	93.0
Operating income	2.9			24.7			35.8			—			63.4
Other income (expense)	(0.1		)	(2.4		)	(29.0		)	—			(31.5		)
Interest income (expense):
Interest expense	(15.8		)	(17.4		)	(11.1		)	18.9			(25.4		)
Interest income	15.8			3.0			2.3			(18.9		)	2.2
	—			(14.4		)	(8.8		)	—			(23.2		)
Income (loss) before income taxes	2.8			7.9			(2.0		)	—			8.7
Income tax (provision) benefit	(1.0		)	(0.2		)	(4.3		)	—			(5.5		)
Equity in net income (loss) of subsidiaries	1.9			(5.8		)	0.1			4.6			0.8
Net income (loss) including non-controlling interest	3.7			1.9			(6.2		)	4.6			4.0
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income (loss) attributable to non-controlling interest	—			—			0.3			—			0.3
Net income (loss) applicable to Company common shareholders	$	3.6		$	1.9		$	(6.5	)	$	4.6		$	3.6
Comprehensive income (loss):
Net income (loss)	$	3.7		$	1.9		$	(6.2	)	$	4.6		$	4.0
Currency translation gain (loss)	(2.6		)	(27.6		)	(67.6		)	—			(97.8		)
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	—			(6.5		)	(43.2		)	—			(49.7		)
Comprehensive income (loss), net of tax	1.1			(32.2		)	(117.0		)	4.6			(143.5		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(3.3		)	—			(3.3		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	1.1		$	(32.2	)	$	(113.7	)	$	4.6		$	(140.2	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 30, 2011 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	—		$	—	$	—
Intercompany	—			—			—			—		—
	—			—			—			—		—
Cost of sales	—			—			4.7			—		4.7
Gross profit	—			—			(4.7		)	—		(4.7		)
Selling, general and administrative expenses	—			—			—			—		—
Operating income	—			—			(4.7		)	—		(4.7		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income (loss) before income taxes	—			—			(4.7		)	—		(4.7		)
Income tax (provision) benefit	—			—			(1.0		)	—		(1.0		)
Equity in net income (loss) of subsidiaries	(5.7		)	(5.7		)	—			11.4		—
Net income (loss) including non-controlling interest	(5.7		)	(5.7		)	(5.7		)	11.4		(5.7		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income (loss) attributable to non-controlling interest	—			—			—			—		—
Net income (loss) applicable to Company common shareholders	$	(5.7	)	$	(5.7	)	$	(5.7	)	$	11.4	$	(5.7	)
Comprehensive income (loss):
Net income (loss)	$	(5.7	)	$	(5.7	)	$	(5.7	)	$	11.4	$	(5.7	)
Currency translation gain (loss)	—			—			7.4			—		7.4
Defined benefit plan adjustments, net of tax	—			—			—			—		—
Change in fair value of derivatives, net of tax	—			—			—			—		—
Comprehensive income (loss), net of tax	(5.7		)	(5.7		)	1.7			11.4		1.7
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—		—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(5.7	)	$	(5.7	)	$	1.7		$	11.4	$	1.7

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 30, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(64.0	)	$	64.0		$	—		$	—
Intercompany	—		29.8			31.1			(60.9		)	—
	—		(34.2		)	95.1			(60.9		)	—
Cost of sales	—		(28.9		)	89.8			(60.9		)	—
Gross profit	—		(5.3		)	5.3			—			—
Selling, general and administrative expenses	—		(2.7		)	2.7			—			—
Operating income	—		(2.6		)	2.6			—			—
Other income (expense)	—		1.7			(1.7		)	—			—
Interest income (expense):
Interest expense	—		—			(0.8		)	0.8			—
Interest income	—		0.8			—			(0.8		)	—
	—		0.8			(0.8		)	—			—
Income (loss) before income taxes	—		(0.1		)	0.1			—			—
Income tax (provision) benefit	—		0.1			(0.1		)	—			—
Equity in net income (loss) of subsidiaries	—		—			0.6			(0.6		)	—
Net income (loss) including non-controlling interest	—		—			0.6			(0.6		)	—
Less: preferred stock dividends	—		—			—			—			—
Less: net income (loss) attributable to non-controlling interest	—		—			—			—			—
Net income (loss) applicable to Company common shareholders	$	—	$	—		$	0.6		$	(0.6	)	$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	0.6		$	(0.6	)	$	—
Currency translation gain (loss)	—		1.2			(1.2		)	—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		1.2			(0.6		)	(0.6		)	—
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—		—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	—	$	1.2		$	(0.6	)	$	(0.6	)	$	—

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 30, 2011 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	(26.7	)	$	—		$	(26.7	)
Intercompany	—			—			—			—			—
	—			—			(26.7		)	—			(26.7		)
Cost of sales	—			—			(18.7		)	—			(18.7		)
Gross profit	—			—			(8.0		)	—			(8.0		)
Selling, general and administrative expenses	—			—			0.7			—			0.7
Operating income	—			—			(8.7		)	—			(8.7		)
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income (loss) before income taxes	—			—			(8.7		)	—			(8.7		)
Income tax (provision) benefit	—			—			2.4			—			2.4
Equity in net income (loss) of subsidiaries	(6.3		)	(6.3		)	—			12.6			—
Net income (loss) including non-controlling interest	(6.3		)	(6.3		)	(6.3		)	12.6			(6.3		)
Less: preferred stock dividends	—			—			—			—			—
Less: net income (loss) attributable to non-controlling interest	—			—			—			—			—
Net income (loss) applicable to Company common shareholders	$	(6.3	)	$	(6.3	)	$	(6.3	)	$	12.6		$	(6.3	)
Comprehensive income (loss):
Net income (loss)	$	(6.3	)	$	(6.3	)	$	(6.3	)	$	12.6		$	(6.3	)
Currency translation gain (loss)	(82.3		)	(55.9		)	2.3			138.2			2.3
Defined benefit plan adjustments, net of tax	0.2			0.2			—			(0.4		)	—
Change in fair value of derivatives, net of tax	(49.5		)	(43.0		)	—			92.5			—
Comprehensive income (loss), net of tax	(137.9		)	(105.0		)	(4.0		)	242.9			(4.0		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—			—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(137.9	)	$	(105.0	)	$	(4.0	)	$	242.9		$	(4.0	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Three Fiscal Months Ended September 30, 2011 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	454.4		$	1,036.7		$	—		$	1,491.1
Intercompany	14.4			29.8			46.8			(91.0		)	—
	14.4			484.2			1,083.5			(91.0		)	1,491.1
Cost of sales	—			430.3			993.7			(76.6		)	1,347.4
Gross profit	14.4			53.9			89.8			(14.4		)	143.7
Selling, general and administrative expenses	11.5			31.8			64.8			(14.4		)	93.7
Operating income	2.9			22.1			25.0			—			50.0
Other income (expense)	(0.1		)	(0.7		)	(30.7		)	—			(31.5		)
Interest income (expense):
Interest expense	(15.8		)	(17.4		)	(11.9		)	19.7			(25.4		)
Interest income	15.8			3.8			2.3			(19.7		)	2.2
	—			(13.6		)	(9.6		)	—			(23.2		)
Income (loss) before income taxes	2.8			7.8			(15.3		)	—			(4.7		)
Income tax (provision) benefit	(1.0		)	(0.1		)	(3.0		)	—			(4.1		)
Equity in net income (loss) of subsidiaries	(10.1		)	(17.8		)	0.7			28.0			0.8
Net income (loss) including non-controlling interest	(8.3		)	(10.1		)	(17.6		)	28.0			(8.0		)
Less: preferred stock dividends	0.1			—			—			—			0.1
Less: net income (loss) attributable to non-controlling interest	—			—			0.3			—			0.3
Net income (loss) applicable to Company common shareholders	$	(8.4	)	$	(10.1	)	$	(17.9	)	$	28.0		$	(8.4	)
Comprehensive income (loss):
Net income (loss)	$	(8.3	)	$	(10.1	)	$	(17.6	)	$	28.0		$	(8.0	)
Currency translation gain (loss)	(84.9		)	(82.3		)	(59.1		)	138.2			(88.1		)
Defined benefit plan adjustments, net of tax	0.2			0.2			—			(0.4		)	—
Change in fair value of derivatives, net of tax	(49.5		)	(49.5		)	(43.2		)	92.5			(49.7		)
Comprehensive income (loss), net of tax	(142.5		)	(141.7		)	(119.9		)	258.3			(145.8		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(3.3		)	—			(3.3		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(142.5	)	$	(141.7	)	$	(116.6	)	$	258.3		$	(142.5	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 30, 2011 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	1,600.8		$	2,896.8		$	—		$	4,497.6
Intercompany	42.2			—			38.7			(80.9		)	—
	42.2			1,600.8			2,935.5			(80.9		)	4,497.6
Cost of sales	—			1,397.9			2,640.4			(38.7		)	3,999.6
Gross profit	42.2			202.9			295.1			(42.2		)	498.0
Selling, general and administrative expenses	33.5			108.6			181.8			(42.2		)	281.7
Operating income	8.7			94.3			113.3			—			216.3
Other income (expense)	(0.1		)	(1.8		)	(26.5		)	—			(28.4		)
Interest income (expense):							—
Interest expense	(47.1		)	(55.4		)	(32.4		)	61.9			(73.0		)
Interest income	52.6			9.0			6.5			(61.9		)	6.2
	5.5			(46.4		)	(25.9		)	—			(66.8		)
Income (loss) before income taxes	14.1			46.1			60.9			—			121.1
Income tax (provision) benefit	(5.2		)	(18.4		)	(18.5		)	—			(42.1		)
Equity in net income of subsidiaries	70.7			43.0			0.1			(111.6		)	2.2
Net income including non-controlling interest	79.6			70.7			42.5			(111.6		)	81.2
Less: preferred stock dividends	0.3			—			—			—			0.3
Less: net income attributable to non-controlling interest	—			—			1.6			—			1.6
Net income applicable to Company common shareholders	$	79.3		$	70.7		$	40.9		$	(111.6	)	$	79.3
Comprehensive income (loss):
Net income (loss)	$	79.6		$	70.7		$	42.5		$	(111.6	)	$	81.2
Currency translation gain (loss)	(1.3		)	(4.3		)	(24.2		)	—			(29.8		)
Defined benefit plan adjustments, net of tax	—			—			—			—			—
Change in fair value of derivatives, net of tax	—			(6.5		)	(63.2		)	—			(69.7		)
Comprehensive income (loss), net of tax	78.3			59.9			(44.9		)	(111.6		)	(18.3		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(1.4		)	—			(1.4		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	78.3		$	59.9		$	(43.5	)	$	(111.6	)	$	(16.9	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 30, 2011 - Effect of Restatement #1



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net sales:
Customers	$	—		$	—		$	—		$	—	$	—
Intercompany	—			—			—			—		—
	—			—			—			—		—
Cost of sales	—			—			13.0			—		13.0
Gross profit	—			—			(13.0		)	—		(13.0		)
Selling, general and administrative expenses	—			—			—			—		—
Operating income	—			—			(13.0		)	—		(13.0		)
Other income (expense)	—			—			—			—		—
Interest income (expense):
Interest expense	—			—			—			—		—
Interest income	—			—			—			—		—
	—			—			—			—		—
Income (loss) before income taxes	—			—			(13.0		)	—		(13.0		)
Income tax (provision) benefit	—			—			(1.2		)	—		(1.2		)
Equity in net income of subsidiaries	(14.2		)	(14.2		)	—			28.4		—
Net income including non-controlling interest	(14.2		)	(14.2		)	(14.2		)	28.4		(14.2		)
Less: preferred stock dividends	—			—			—			—		—
Less: net income attributable to non-controlling interest	—			—			—			—		—
Net income applicable to Company common shareholders	$	(14.2	)	$	(14.2	)	$	(14.2	)	$	28.4	$	(14.2	)
Comprehensive income (loss):
Net income (loss)	$	(14.2	)	$	(14.2	)	$	(14.2	)	$	28.4	$	(14.2	)
Currency translation gain (loss)	—			—			4.9			—		4.9
Defined benefit plan adjustments, net of tax	—			—			—			—		—
Change in fair value of derivatives, net of tax	—			—			—			—		—
Comprehensive income (loss), net of tax	(14.2		)	(14.2		)	(9.3		)	28.4		(9.3		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			—			—		—
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(14.2	)	$	(14.2	)	$	(9.3	)	$	28.4	$	(9.3	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 30, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—	$	(166.1	)	$	166.1		$	—		$	—
Intercompany	—		84.9			118.7			(203.6		)	—
	—		(81.2		)	284.8			(203.6		)	—
Cost of sales	—		(64.7		)	268.3			(203.6		)	—
Gross profit	—		(16.5		)	16.5			—			—
Selling, general and administrative expenses	—		(8.9		)	8.9			—			—
Operating income	—		(7.6		)	7.6			—			—
Other income (expense)	—		0.8			(0.8		)	—			—
Interest income (expense):
Interest expense	—		—			(2.3		)	2.3			—
Interest income	—		2.3			—			(2.3		)	—
	—		2.3			(2.3		)	—			—
Income (loss) before income taxes	—		(4.5		)	4.5			—			—
Income tax (provision) benefit	—		1.5			(1.5		)	—			—
Equity in net income of subsidiaries	—		3.0			1.9			(4.9		)	—
Net income including non-controlling interest	—		—			4.9			(4.9		)	—
Less: preferred stock dividends	—		—			—			—			—
Less: net income attributable to non-controlling interest	—		—			—			—			—
Net income applicable to Company common shareholders	$	—	$	—		$	4.9		$	(4.9	)	$	—
Comprehensive income (loss):
Net income (loss)	$	—	$	—		$	4.9		$	(4.9	)	$	—
Currency translation gain (loss)	—		5.2			(5.2		)	—			—
Defined benefit plan adjustments, net of tax	—		—			—			—			—
Change in fair value of derivatives, net of tax	—		—			—			—			—
Comprehensive income (loss), net of tax	—		5.2			(0.3		)	(4.9		)	—
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		$	(0.3	)	$	(4.9	)	$	—

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 30, 2011 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	—		$	(35.3	)	$	—		$	(35.3	)
Intercompany	—			—			—			—			—
	—			—			(35.3		)	—			(35.3		)
Cost of sales	—			—			(26.4		)	—			(26.4		)
Gross profit	—			—			(8.9		)	—			(8.9		)
Selling, general and administrative expenses	—			—			1.5			—			1.5
Operating income	—			—			(10.4		)	—			(10.4		)
Other income (expense)	—			—			—			—			—
Interest income (expense):
Interest expense	—			—			—			—			—
Interest income	—			—			—			—			—
	—			—			—			—			—
Income (loss) before income taxes	—			—			(10.4		)	—			(10.4		)
Income tax (provision) benefit	—			—			2.0			—			2.0
Equity in net income of subsidiaries	(7.4		)	(7.4		)	—			14.8			—
Net income including non-controlling interest	(7.4		)	(7.4		)	(8.4		)	14.8			(8.4		)
Less: preferred stock dividends	—			—			—			—			—
Less: net income attributable to non-controlling interest	—			—			(1.0		)	—			(1.0		)
Net income applicable to Company common shareholders	$	(7.4	)	$	(7.4	)	$	(7.4	)	$	14.8		$	(7.4	)
Comprehensive income (loss):
Net income (loss)	$	(7.4	)	$	(7.4	)	$	(8.4	)	$	14.8		$	(8.4	)
Currency translation gain (loss)	(20.1		)	(21.0		)	1.6			41.1			1.6
Defined benefit plan adjustments, net of tax	0.9			0.9			—			(1.8		)	—
Change in fair value of derivatives, net of tax	(69.5		)	(63.0		)	—			132.5			—
Comprehensive income (loss), net of tax	(96.1		)	(90.5		)	(6.8		)	186.6			(6.8		)
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	$	(96.1	)	$	(90.5	)	$	(5.8	)	$	186.6		$	(5.8	)

Condensed Statements of Operations and Comprehensive Income (Loss)

Nine Fiscal Months Ended September 30, 2011 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales:
Customers	$	—		$	1,434.7		$	3,027.6		$	—		$	4,462.3
Intercompany	42.2			84.9			157.4			(284.5		)	—
	42.2			1,519.6			3,185.0			(284.5		)	4,462.3
Cost of sales	—			1,333.2			2,895.3			(242.3		)	3,986.2
Gross profit	42.2			186.4			289.7			(42.2		)	476.1
Selling, general and administrative expenses	33.5			99.7			192.2			(42.2		)	283.2
Operating income	8.7			86.7			97.5			—			192.9
Other income (expense)	(0.1		)	(1.0		)	(27.3		)	—			(28.4		)
Interest income (expense):
Interest expense	(47.1		)	(55.4		)	(34.7		)	64.2			(73.0		)
Interest income	52.6			11.3			6.5			(64.2		)	6.2
	5.5			(44.1		)	(28.2		)	—			(66.8		)
Income (loss) before income taxes	14.1			41.6			42.0			—			97.7
Income tax (provision) benefit	(5.2		)	(16.9		)	(19.2		)	—			(41.3		)
Equity in net income of subsidiaries	49.1			24.4			2.0			(73.3		)	2.2
Net income including non-controlling interest	58.0			49.1			24.8			(73.3		)	58.6
Less: preferred stock dividends	0.3			—			—			—			0.3
Less: net income attributable to non-controlling interest	—			—			0.6			—			0.6
Net income applicable to Company common shareholders	$	57.7		$	49.1		$	24.2		$	(73.3	)	$	57.7
Comprehensive income (loss):
Net income (loss)	$	58.0		$	49.1		$	24.8		$	(73.3	)	$	58.6
Currency translation gain (loss)	(21.4		)	(20.1		)	(22.9		)	41.1			(23.3		)
Defined benefit plan adjustments, net of tax	0.9			0.9			—			(1.8		)	—
Change in fair value of derivatives, net of tax	(69.5		)	(69.5		)	(63.2		)	132.5			(69.7		)
Comprehensive income (loss), net of tax	(32.0		)	(39.6		)	(61.3		)	98.5			(34.4		)
Comprehensive income (loss) attributable to non-controlling interest, net of tax	—			—			(2.4		)	—			(2.4		)
Comprehensive income (loss) attributable to Company common shareholders interest, net of tax	$	(32.0	)	$	(39.6	)	$	(58.9	)	$	98.5		$	(32.0	)

Condensed Balance Sheets

September 28, 2012 - As Originally Filed



	Parent		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	394.5	$	28.9	$	462.1	$	—		$	885.5
Receivables, net of allowances	—		376.9		941.1		—			1,318.0
Inventories, net	—		498.9		737.2		—			1,236.1
Deferred income taxes	—		23.8		10.6		—			34.4
Prepaid expenses and other	2.9		21.2		92.3		—			116.4
Total current assets	397.4		949.7		2,243.3		—			3,590.4
Property, plant and equipment, net	0.3		254.4		832.6		—			1,087.3
Deferred income taxes	—		1.9		24.4		—			26.3
Intercompany accounts	1,463.5		387.9		46.2		(1,897.6		)	—
Investment in subsidiaries	1,108.2		1,382.2		—		(2,490.4		)	—
Goodwill	—		0.8		169.5		—			170.3
Intangible assets, net	—		9.0		175.7		—			184.7
Unconsolidated affiliated companies	—		13.8		5.9		—			19.7
Other non-current assets	17.5		26.1		26.3		—			69.9
Total assets	$	2,986.9	$	3,025.8	$	3,523.9	$	(4,388.0	)	$	5,148.6
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	149.4	$	852.5	$	—		$	1,001.9
Accrued liabilities	8.6		138.2		265.8		—			412.6
Current portion of long-term debt	10.6		—		220.7		—			231.3
Total current liabilities	19.2		287.6		1,339.0		—			1,645.8
Long-term debt	1,429.6		—		36.2		—			1,465.8
Deferred income taxes	152.2		2.6		123.4		—			278.2
Intercompany accounts	—		1,509.7		387.9		(1,897.6		)	—
Other liabilities	1.1		117.7		137.2		—			256.0
Total liabilities	1,602.1		1,917.6		2,023.7		(1,897.6		)	3,645.8
Total Company shareholders’ equity	1,384.8		1,108.2		1,382.2		(2,490.4		)	1,384.8
Non-controlling interest	—		—		118.0		—			118.0
Total liabilities and equity	$	2,986.9	$	3,025.8	$	3,523.9	$	(4,388.0	)	$	5,148.6

Condensed Balance Sheets

September 28, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	(16.7	)	$	16.7	$	—		$	—
Receivables, net of allowances	—		(78.8		)	78.8		—			—
Inventories, net	—		(53.9		)	53.9		—			—
Deferred income taxes	—		(0.2		)	0.2		—			—
Prepaid expenses and other	—		(2.9		)	2.9		—			—
Total current assets	—		(152.5		)	152.5		—			—
Property, plant and equipment, net	—		(33.3		)	33.3		—			—
Deferred income taxes	—		(1.9		)	1.9		—			—
Intercompany accounts	—		78.5			8.4		(86.9		)	—
Investment in subsidiaries	—		8.4			—		(8.4		)	—
Goodwill	—		—			—		—			—
Intangible assets, net	—		(2.6		)	2.6		—			—
Unconsolidated affiliated companies	—		(6.3		)	6.3		—			—
Other non-current assets	—		—			—		—			—
Total assets	$	—	$	(109.7	)	$	205.0	$	(95.3	)	$	—
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	(22.8	)	$	22.8	$	—		$	—
Accrued liabilities	—		(51.1		)	51.1		—			—
Current portion of long-term debt	—		—			—		—			—
Total current liabilities	—		(73.9		)	73.9		—			—
Long-term debt	—		—			—		—			—
Deferred income taxes	—		—			—		—			—
Intercompany accounts	—		(24.3		)	111.2		(86.9		)	—
Other liabilities	—		(11.5		)	11.5		—			—
Total liabilities	—		(109.7		)	196.6		(86.9		)	—
Total Company shareholders’ equity	—		—			8.4		(8.4		)	—
Non-controlling interest	—		—			—		—			—
Total liabilities and equity	$	—	$	(109.7	)	$	205.0	$	(95.3	)	$	—

Condensed Balance Sheets

September 28, 2012 - Effect of Restatement #2



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	—		$	—		$	—	$	—
Receivables, net of allowances	—			—			(6.9		)	—		(6.9		)
Inventories, net	—			—			38.3			—		38.3
Deferred income taxes	—			—			0.4			—		0.4
Prepaid expenses and other	—			—			1.7			—		1.7
Total current assets	—			—			33.5			—		33.5
Property, plant and equipment, net	—			—			(5.8		)	—		(5.8		)
Deferred income taxes	—			—			—			—		—
Intercompany accounts	—			—			—			—		—
Investment in subsidiaries	(23.2		)	(23.2		)	—			46.4		—
Goodwill	—			—			3.2			—		3.2
Intangible assets, net	—			—			(0.2		)	—		(0.2		)
Unconsolidated affiliated companies	—			—			(0.3		)	—		(0.3		)
Other non-current assets	—			—			—			—		—
Total assets	$	(23.2	)	$	(23.2	)	$	30.4		$	46.4	$	30.4
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—		$	—		$	—		$	—	$	—
Accrued liabilities	—			—			52.4			—		52.4
Current portion of long-term debt	—			—			—			—		—
Total current liabilities	—			—			52.4			—		52.4
Long-term debt	—			—			—			—		—
Deferred income taxes	—			—			2.1			—		2.1
Intercompany accounts	—			—			—			—		—
Other liabilities	—			—			—			—		—
Total liabilities	—			—			54.5			—		54.5
Total Company shareholders’ equity	(23.2		)	(23.2		)	(23.2		)	46.4		(23.2		)
Non-controlling interest	—			—			(0.9		)	—		(0.9		)
Total liabilities and equity	$	(23.2	)	$	(23.2	)	$	30.4		$	46.4	$	30.4

Condensed Balance Sheets

September 28, 2012 - As Restated and Recast



	Parent		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	394.5	$	12.2	$	478.8	$	—		$	885.5
Receivables, net of allowances	—		298.1		1,013.0		—			1,311.1
Inventories, net	—		445.0		829.4		—			1,274.4
Deferred income taxes	—		23.6		11.2		—			34.8
Prepaid expenses and other	2.9		18.3		96.9		—			118.1
Total current assets	397.4		797.2		2,429.3		—			3,623.9
Property, plant and equipment, net	0.3		221.1		860.1		—			1,081.5
Deferred income taxes	—		—		26.3		—			26.3
Intercompany accounts	1,463.5		466.4		54.6		(1,984.5		)	—
Investment in subsidiaries	1,085.0		1,367.4		—		(2,452.4		)	—
Goodwill	—		0.8		172.7		—			173.5
Intangible assets, net	—		6.4		178.1		—			184.5
Unconsolidated affiliated companies	—		7.5		11.9		—			19.4
Other non-current assets	17.5		26.1		26.3		—			69.9
Total assets	$	2,963.7	$	2,892.9	$	3,759.3	$	(4,436.9	)	$	5,179.0
Liabilities and Total Equity
Current liabilities:
Accounts payable	$	—	$	126.6	$	875.3	$	—		$	1,001.9
Accrued liabilities	8.6		87.1		369.3		—			465.0
Current portion of long-term debt	10.6		—		220.7		—			231.3
Total current liabilities	19.2		213.7		1,465.3		—			1,698.2
Long-term debt	1,429.6		—		36.2		—			1,465.8
Deferred income taxes	152.2		2.6		125.5		—			280.3
Intercompany accounts	—		1,485.4		499.1		(1,984.5		)	—
Other liabilities	1.1		106.2		148.7		—			256.0
Total liabilities	1,602.1		1,807.9		2,274.8		(1,984.5		)	3,700.3
Total Company shareholders’ equity	1,361.6		1,085.0		1,367.4		(2,452.4		)	1,361.6
Non-controlling interest	—		—		117.1		—			117.1
Total liabilities and equity	$	2,963.7	$	2,892.9	$	3,759.3	$	(4,436.9	)	$	5,179.0

Condensed Balance Sheets

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

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

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

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

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

Nine Fiscal Months Ended September 28, 2012 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	37.3		$	13.9		$	31.0		$	—	$	82.2
Cash flows of investing activities:
Capital expenditures	—			(18.4		)	(71.6		)	—		(90.0		)
Proceeds from properties sold	—			0.2			4.2			—		4.4
Acquisitions, net of cash acquired	—			(172.6		)	(6.9		)	—		(179.5		)
Other	—			(45.8		)	45.7			—		(0.1		)
Net cash flows of investing activities	—			(236.6		)	(28.6		)	—		(265.2		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.3		)	—			—			—		(0.3		)
Excess tax benefits from stock-based compensation	0.1			—			—			—		0.1
Intercompany accounts	(242.7		)	272.9			(30.2		)	—		—
Proceeds from other debt	—			692.4			571.9			—		1,264.3
Repayments of other debt	—			(727.3		)	(512.5		)	—		(1,239.8		)
Issuance of long-term debt	600.0			—			—			—		600.0
Dividends paid to non-controlling interest	—			—			(2.3		)	—		(2.3		)
Purchase of treasury shares	(1.2		)	—			—			—		(1.2		)
Proceeds from exercise of stock options	0.1			—			—			—		0.1
Net cash flows of financing activities	356.0			238.0			26.9			—		620.9
Effect of exchange rate changes on cash and cash equivalents	1.1			1.2			11.2			—		13.5
Increase (decrease) in cash and cash equivalents	394.4			16.5			40.5			—		451.4
Cash and cash equivalents – beginning of period	0.1			12.4			421.6			—		434.1
Cash and cash equivalents – end of period	$	394.5		$	28.9		$	462.1		$	—	$	885.5

Condensed Statements of Cash Flows

Nine Fiscal Months Ended September 28, 2012 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	(6.3	)	$	6.3		$	—	$	—
Cash flows of investing activities:
Capital expenditures	—		0.7			(0.7		)	—		—
Proceeds from properties sold	—		—			—			—		—
Acquisitions, net of cash acquired	—		56.2			(56.2		)	—		—
Other	—		—			—			—		—
Net cash flows of investing activities	—		56.9			(56.9		)	—		—
Cash flows of financing activities:
Preferred stock dividends paid	—		—			—			—		—
Excess tax benefits from stock-based compensation	—		—			—			—		—
Intercompany accounts	—		(63.0		)	63.0			—		—
Proceeds from other debt	—		—			—			—		—
Repayments of other debt	—		—			—			—		—
Issuance of long-term debt	—		—			—			—		—
Dividends paid to non-controlling interest	—		—			—			—		—
Purchase of treasury shares	—		—			—			—		—
Proceeds from exercise of stock options	—		—			—			—		—
Net cash flows of financing activities	—		(63.0		)	63.0			—		—
Effect of exchange rate changes on cash and cash equivalents	—		(0.4		)	0.4			—		—
Increase (decrease) in cash and cash equivalents	—		(12.8		)	12.8			—		—
Cash and cash equivalents – beginning of period	—		(3.9		)	3.9			—		—
Cash and cash equivalents – end of period	$	—	$	(16.7	)	$	16.7		$	—	$	—

Condensed Statements of Cash Flows

Nine Fiscal Months Ended September 28, 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	—		—		—			—		—
Issuance of long-term debt	—		—		—			—		—
Dividends paid to non-controlling interest	—		—		—			—		—
Purchase of treasury shares	—		—		—			—		—
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

Nine Fiscal Months Ended September 28, 2012 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	37.3		$	7.6		$	37.1		$	—	$	82.0
Cash flows of investing activities:
Capital expenditures	—			(17.7		)	(72.1		)	—		(89.8		)
Proceeds from properties sold	—			0.2			4.2			—		4.4
Acquisitions, net of cash acquired	—			(116.4		)	(63.1		)	—		(179.5		)
Other	—			(45.8		)	45.7			—		(0.1		)
Net cash flows of investing activities	—			(179.7		)	(85.3		)	—		(265.0		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.3		)	—			—			—		(0.3		)
Excess tax benefits from stock-based compensation	0.1			—			—			—		0.1
Intercompany accounts	(242.7		)	209.9			32.8			—		—
Proceeds from other debt	—			692.4			571.9			—		1,264.3
Repayments of other debt	—			(727.3		)	(512.5		)	—		(1,239.8		)
Issuance of long-term debt	600.0			—			—			—		600.0
Dividends paid to non-controlling interest	—			—			(2.3		)	—		(2.3		)
Purchase of treasury shares	(1.2		)	—			—			—		(1.2		)
Proceeds from exercise of stock options	0.1			—			—			—		0.1
Net cash flows of financing activities	356.0			175.0			89.9			—		620.9
Effect of exchange rate changes on cash and cash equivalents	1.1			0.8			11.6			—		13.5
Increase (decrease) in cash and cash equivalents	394.4			3.7			53.3			—		451.4
Cash and cash equivalents – beginning of period	0.1			8.5			425.5			—		434.1
Cash and cash equivalents – end of period	$	394.5		$	12.2		$	478.8		$	—	$	885.5

Condensed Statements of Cash Flows

Nine Fiscal Months Ended September 30, 2011 - As Originally Filed



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	27.5		$	9.7		$	(76.4	)	$	—	$	(39.2	)
Cash flows of investing activities:
Capital expenditures	(0.2		)	(14.5		)	(71.5		)	—		(86.2		)
Proceeds from properties sold	—			0.1			2.8			—		2.9
Acquisitions, net of cash acquired	—			—			—			—		—
Other	—			(16.9		)	17.6			—		0.7
Net cash flows of investing activities	(0.2		)	(31.3		)	(51.1		)	—		(82.6		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.3		)	—			—			—		(0.3		)
Excess tax benefits from stock-based compensation	1.0			—			—			—		1.0
Intercompany accounts	(58.1		)	8.9			49.2			—		—
Proceeds from other debt	—			687.6			518.8			—		1,206.4
Repayments of other debt	—			(666.7		)	(467.5		)	—		(1,134.2		)
Dividends paid to non-controlling interests	—			—			(3.8		)	—		(3.8		)
Proceeds from exercise of stock options	1.2			—			—			—		1.2
Net cash flows of financing activities	(56.2		)	29.8			96.7			—		70.3
Effect of exchange rate changes on cash and cash equivalents	—			(0.6		)	10.0			—		9.4
Increase (decrease) in cash and cash equivalents	(28.9		)	7.6			(20.8		)	—		(42.1		)
Cash and cash equivalents - beginning of period	29.0			8.0			421.7			—		458.7
Cash and cash equivalents - end of period	$	0.1		$	15.6		$	400.9		$	—	$	416.6

Condensed Statements of Cash Flows

Nine Fiscal Months Ended September 30, 2011 - Effect of Recast



	Parent		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	11.8		$	(11.8	)	$	—	$	—
Cash flows of investing activities:
Capital expenditures	—		0.5			(0.5		)	—		—
Proceeds from properties sold	—		(0.1		)	0.1			—		—
Acquisitions, net of cash acquired	—		—			—			—		—
Other	—		0.1			(0.1		)	—		—
Net cash flows of investing activities	—		0.5			(0.5		)	—		—
Cash flows of financing activities:
Preferred stock dividends paid	—		—			—			—		—
Excess tax benefits from stock-based compensation	—		—			—			—		—
Intercompany accounts	—		(24.6		)	24.6			—		—
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	—		(24.6		)	24.6			—		—
Effect of exchange rate changes on cash and cash equivalents	—		0.6			(0.6		)	—		—
Increase (decrease) in cash and cash equivalents	—		(11.7		)	11.7			—		—
Cash and cash equivalents - beginning of period	—		—			—			—		—
Cash and cash equivalents - end of period	$	—	$	(11.7	)	$	11.7		$	—	$	—

Condensed Statements of Cash Flows

Nine Fiscal Months Ended September 30, 2011 - Effect of Restatement #2



	Parent		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	—	$	—	$	0.7		$	—	$	0.7
Cash flows of investing activities:
Capital expenditures	—		—		0.1			—		0.1
Proceeds from properties sold	—		—		—			—		—
Acquisitions, net of cash acquired	—		—		—			—		—
Other	—		—		(0.8		)	—		(0.8		)
Net cash flows of investing activities	—		—		(0.7		)	—		(0.7		)
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

Nine Fiscal Months Ended September 30, 2011 - As Restated and Recast



	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash flows of operating activities	$	27.5		$	21.5		$	(87.5	)	$	—	$	(38.5	)
Cash flows of investing activities:
Capital expenditures	(0.2		)	(14.0		)	(71.9		)	—		(86.1		)
Proceeds from properties sold	—			—			2.9			—		2.9
Acquisitions, net of cash acquired	—			—			—			—		—
Other	—			(16.8		)	16.7			—		(0.1		)
Net cash flows of investing activities	(0.2		)	(30.8		)	(52.3		)	—		(83.3		)
Cash flows of financing activities:
Preferred stock dividends paid	(0.3		)	—			—			—		(0.3		)
Excess tax benefits from stock-based compensation	1.0			—			—			—		1.0
Intercompany accounts	(58.1		)	(15.7		)	73.8			—		—
Proceeds from other debt	—			687.6			518.8			—		1,206.4
Repayments of other debt	—			(666.7		)	(467.5		)	—		(1,134.2		)
Dividends paid to non-controlling interests	—			—			(3.8		)	—		(3.8		)
Proceeds from exercise of stock options	1.2			—			—			—		1.2
Net cash flows of financing activities	(56.2		)	5.2			121.3			—		70.3
Effect of exchange rate changes on cash and cash equivalents	—			—			9.4			—		9.4
Increase (decrease) in cash and cash equivalents	(28.9		)	(4.1		)	(9.1		)	—		(42.1		)
Cash and cash equivalents - beginning of period	29.0			8.0			421.7			—		458.7
Cash and cash equivalents - end of period	$	0.1		$	3.9		$	412.6		$	—	$	416.6

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 to the audited annual consolidated financial statements in the 2011 Amended Annual Report on Form 10-K/A. In the nine months ended September 28, 2012, there have been no significant changes to these policies. In the nine months ended September 28, 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 was amended in December 2011 by ASU No. 2011-12, Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in ASU No. 2011-05. 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. ASU No. 2011-05 and 2011-12 are effective for fiscal years (including interim periods) beginning after December 15, 2011. This guidance is effective for the Company and the Company has presented other comprehensive income in a single continuous financial statement, which was previously presented within the consolidated statements of changes in total equity.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”. The objective of this ASU is to improve reporting by requiring entities to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in the statement of operations. The amendments in this ASU are required to be applied prospectively and are effective for reporting periods beginning after December 15, 2012. The adoption of this ASU will not have any impact on the Company's consolidated financial statements other than revising the presentation relating to items reclassified from accumulated other comprehensive income to the statement 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 nine fiscal months ended September 28, 2012 and the twelve months ended December 31, 2011:



(in millions)	September 28, 2012			December 31, 2011
Beginning Balance	$	1,210.4		$	1,169.7
Non-cash transactions
Deferred tax	2.5			8.0
Equity based awards	10.6			12.7
Foreign currency and other	(2.7		)	(1.0		)
Cash transactions	242.7			21.0
Ending Balance	$	1,463.5		$	1,210.4

Dividends

There were no cash dividend payments to the Parent Company from the Guarantor Subsidiaries in the nine fiscal months ended September 28, 2012 or September 30, 2011.

Parent Company Long-Term Debt

At September 28, 2012 and December 31, 2011, the Parent Company was party to the following long-term financing arrangements:



(in millions)	September 28, 2012			December 31, 2011
5.75% Senior Notes due 2022	$	600.0		$	—
Subordinated Convertible Notes due 2029	429.5			429.5
Debt discount on Subordinated Convertible Notes due 2029	(263.4		)	(264.4		)
1.00% Senior Convertible Notes due 2012	10.6			10.6
Debt discount on 1.00% Senior Convertible Notes due 2012	—			(0.5		)
0.875% Convertible Notes due 2013	355.0			355.0
Debt discount on 0.875% Convertible Notes due 2013	(25.5		)	(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	1,440.2			823.6
Less current maturities	10.6			10.1
Parent Company Long-term debt	$	1,429.6		$	813.5



(in millions)	Q3 2013		Q3 2014		Q3 2015		Q3 2016		Q3 2017
Debt maturities twelve month period ending	$	10.6	$	329.5	$	125.0	$	—	$	—

For long-term debt related to the Parent Company, refer to Footnote 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.