2002 COGNIZANT FINANCIAL REVIEW Consolidated Statements of Financial Position (in thousands, except par values) The accompanying notes are an integral part of the consolidated financial statements. (2) The number of Class B shares issued and outstanding are shown on a pro forma (“as if split”) basis to reflect the Company’s three-for-one stock split. On February 13, 2003 all Class B shares held by IMS Health were converted to Class A shares as a result of an exchange offer initiated by IMS Health. Since the conversion of all Class B shares to Class A shares is not reflected herein, the “as if split” number of Class B shares issued and outstanding exceeds the number of Class B shares authorized.  24 (1) See Notes 13 and 14 to the Consolidated Financial Statements. At December 31, 2002 2001 Assets Current assets: Cash and cash equivalents $1 26,211 $ 84,977 Trade accounts receivable, net of allowances of $861 and $882, respectively 35,092 21,063 Trade accounts receivable – related party 1,605 1,481 Unbilled accounts receivable 4,159 5,005 Unbilled accounts receivable – related party 149 417 Current tax asset 3,711 1,451 Other current assets 4,907 2,941 Total current assets 175,834 117,335 Property and equipment, net of accumulated depreciation of  $24,559 and $16,805, respectively 39,090 24,339 Goodwill, net 878 878 Other intangible assets, net 12,870 – Other assets 2,801 2,431 Total assets $231,473 $1 44,983 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 6,948 $ 3,652 Accrued expenses and other liabilities 34,539 18,046 Total current liabilities 41,487 21,698 Deferred income taxes 24,505 24,493 Total liabilities 65,992 46,191 Commitments and contingencies (See Notes 10 and 11) Stockholders’ equity: (See Notes 7, 13 and 14) Preferred stock, $.10 par value, 15,000 shares authorized, none issued – – Class A common stock, $.01 par value, 100,000 shares authorized, 27,390 and 24,195 shares issued and outstanding at December 31, 2002 and 2001, respectively (1)(2) 273 240 Class B common stock, $.01 par value, 25,000 shares authorized, 33,870 shares issued and outstanding at December 31, 2002 and 2001, respectively (1) (2) 339 339 Additional paid-in capital (1) 71,446 39,325 Retained earnings 93,608 59,046 Cumulative translation adjustment (185) (158) Total stockholders’ equity 165,481 98,792 Total liabilities and stockholders’ equity $231,473 $1 44,983