Free Exhibit List - District Court of Connecticut - Connecticut

Case 3:02-cr-00264-AHN

Document 1429

Filed 01/04/2005

Page 1 of 9

UNITED STATES DISTRICT COURT DISTRICT OF CONNECTICUT UNITED STATES OF AMERICA v. WALTER A. FORBES and E. KIRK SHELTON : : : CASE NO. 3:02CR264 (AWT)

DEFENDANTS' DEMONSTRATIVE EXHIBITS

Exh. No.

Date Offered (all 2004) 7/19

Admitted

Description of Exhibit

1

ID only

Cosmo Corigliano Stock Sales Chart (BLOWUP)

2

7/20

ID only

Money Spent by Cosmo Corigliano under Budget Agreement (BLOWUP)

3

7/19

ID only

Benefits to Cosmo Corigliano (BLOWUP)

1347

5/24

ID only

March 6 Friday March 7 Saturday March 8 Sunday March 9 Monday (A) 8:00am (B) 10am (C) 3:00pm/Auditor

2145

8/3

ID only

Comparable 2 250 4 Bed 3.5 Bath 1.32

/

Your Property 4 Bed 5.5 11.5 acres

2146

8/3

ID only

3-31-04 \ 7-7-04

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 8/5 Admitted

Document 1429

Filed 01/04/2005

Page 2 of 9

Description of Exhibit

2147

ID only

93 - 94 = 5

2148

8/5

ID only

$32,000 + $8,000 = 40,000 35,000 penalty

2149

8/4

ID only

CC KS WF

SARKE LIPTON McLEOD

9500A

6/17

ID only

Summary of Quarterly Adjustments FY 1/31/96 (huge chart) offered - decision reserved

9600A

6/17

ID only

Summary of Quarterly Adjustments FY 1/31/97 (huge chart) offered - decision reserved

9700A

6/17

ID only

Summary of Quarterly Adjustments FY 1/31/98 (huge chart) offered - decision reserved

30,334

5/25

ID only

HFS (S. Forbes) - CUC (Anne Pember) Controller Controller

30,777

9/7

ID only

Organizational Chart for CUC Int'l. (1997)

30,779

7/21

ID only

1) 2) 3) 4)

CANCEL RESERVE UNDERFUNDED 3 MONTHS REJECTS INCOME RECOGNITION PRACTICE MT RESERVES

30,780

7/21

ID only

Company Goal - 25% growth use of reserves to meet that goal

30,781

7/21

ID only

Shortfall \ Reserves

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 7/21 Admitted

Document 1429

Filed 01/04/2005

Page 3 of 9

Description of Exhibit

30,782

ID only

RESERVES 1) Proper use of reserves 2) Improper use of reserves

30,783

7/21

ID only

1/31/97 CHEAT SHEET TOPSIDE NO MENTION EPS PER Q - NO MENTION UNDERFUNDED CANCEL RESERVES - NO MENTION REJECTS IN TRANSIT - NO MENTION ALLOCATIONS NO MENTION CUSHION NO MENTION

30,784

7/22

ID only

CONSOLIDATED SPREADSHEETS DIVISIONS COMP-U-CARD ACTUAL RESULTS 50M 60M

30,785

7/22

ID only

1995 1st Q - 18.3 2nd Q - 13.0 3rd Q - .8 TOTAL 30.5

30,786

7/26

ID only

IDEON RESERVE 125M 45 - 55M - CUSHION

30,787

7/26

ID only

IMPROPER CUSHION 200M cushion in a 400M reserve

30,788

7/26

ID only

IDEON 100M 20-30 cushion 125M 45-55M cushion total Ideon res (incl software) - 175M

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 7/26 Admitted

Document 1429

Filed 01/04/2005

Page 4 of 9

Description of Exhibit

30,789

ID only

HALMOS SETTLEMENT 1) CASH 70M PRES V 60 - 65 ? 2) CREDIT LINE 45M

30,790

7/26

ID only

IDEON - PART OF IDEON RESERVE Halmos settlement 1) int cushion - 45-55M (bad cushion) 2) 45M + for pres val (good cushion) LATER MISUSED

30,791

7/27

ID only

Exh D 30,530 - 2/9/98 DX 30702 - 2/10/98 stock sale - 2/13/98 $222,000 DX 30531 - 2/18/98 stock sale - 2/19/98 $517,000

30,792

7/27

ID only

DX 30537 stock sale 1,900,000 DX 30535 stock sale 2,100,000

3/20/98 3/11/98 3/17/98 3/18/98

30,793

7/27

ID only

DX 30706 - 3/23/98 stock sale - 3/27/98 3,000,000

35,155

5/11

ID only

1. No knowledge 2. Relied a) auditors b) Co. CPA 3. CFO TEST FALSE

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 5/11 Admitted

Document 1429

Filed 01/04/2005

Page 5 of 9

Description of Exhibit

35,156

ID only

Feb Mar 11 18 27 27 30 30

221,000 517,000 1.9 2.0 2.9 2.9 6.1 6.0

35,157

5/11

ID only

HFS + CUC = Cendant 1. New CFO 2. New CEO

35,158

5/11

ID only

2000 2001 2002 2003 2004

102,000 274,000 212,000 250,000 __?____ 850,000

35,159

5/11

ID only

R E 1995

R E 1996

R E 1997

35,160

5/11

ID only

Sale of Stock 33M 9 Mo C

3M A 0 KS

35,161

7/15

ID only

38 Watrous 3,220,900 Lot 8 441,800 Lot 7

35,162

7/15

ID only

CT River

G 8 acres 3 acres

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 9/2 Admitted

Document 1429

Filed 01/04/2005

Page 6 of 9

Description of Exhibit

35,163

ID only

EPS2.XLS

HD - created 1/13/98

35,164

9/2

ID only

Walter ACCT. ORG.doc

35,165

9/8

ID only

1) Allocations - approx June 1998 2) Topside Adjustments - Aug-Sept 1998 3) Understatement of Cancel Reserve - Aug-Sept 1998

35,165A

9/8

ID only

above chart cont'd . . . 4) Rejects in transit 1) 1996 - 1997 - Cosmo, Anne, KS

35,166

8/28

ID only

1/31/96 - 1995 Cancel Allocations

M. Reserves

35,167

9/23

ID only

FMV

3,220,900 2,254,600

35,168

10/4

ID only

WRONG DATES

WRONG NAMES

35,169

7/19

ID only

Stock Sales Chart

35,170

7/15

ID only

Stock Sales Chart

50,000

6/8

ID only

Merger Reversal (Drawn by Atty. Keeley)

50,001

6/8

ID only

1/31/97 Earnings = 276,741,000 Adjustments = 68,000,000 24.26% $208,000,000 Earnings w/no adjustments

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 6/8 Admitted

Document 1429

Filed 01/04/2005

Page 7 of 9

Description of Exhibit

50,002

ID only

Expenses 1/31/97 Ideon $44M Cancel Reserve ­ $13.4M Total Exp. $2.0 Billion - 2.87% Revenue Cancel Reserve $1.6 M Commissions Pay 9 M Total Revenue $2.3B .46%

50,003

6/8

ID only

Expenses 57,400,000 ÷ 2,000,000,000 = 2.87% Revenues 10,6000,000 ÷ 2,300,000,000 = .46%

50,004

6/8

ID only

FY 1/31/96 $90 RIT 1/31/97 $100M RIT less $90M

50,005

6/14

ID only

NO KS RIP CHART (drawn by Atty. Puccio)

50,006

6/15

ID only

12/85 - FISI, 1991 - EPUB 1992 - 1 billion rev. 1985-94 CC Controller Bell CFO

50,007

6/15

ID only

early 95 - CC CFO early 95 - 6/97 1995 - CC CFO CS VP of Acctg KK Dr Fin Reporting KM or MS Sup Fin Rept

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 6/15 Admitted

Document 1429

Filed 01/04/2005

Page 8 of 9

Description of Exhibit

50,008

ID only

6/97 - early 98 - CC - CFO (until 12/97) MM - CFO after 12/97 6/97 - AP Controller CUC CS - VP of Acctg KK - ? MS - Sup Fin Reporting

50,009

6/15

ID only

4/95 - 12/97 CC - CFO CS KK - AP MS or KM

50,010

6/16

ID only

CompUCard 10 mil + 5 mil 15 mil

50,011

6/16

ID only

CC, CS, KK, MS or KM 1. unadjusted consolidation 2. P&L w/adjusts. (maybe not CC) 3. HW notes re: adjs. (not CC) 4. CompUCard + corp accrual basis

50,012

6/16

ID only

CS - V P&L Acctg KK, KM/MS - Fin Reporting BP AS - Taxes DPMP - Fin. Services/benefits 6 people - options & payroll

50,013

6/16

ID only

CUC Software Budget - 1/19/98 - $9,682,000 1/20/98 - $90,482,000 1/21/98 - budget to SF

50,014

6/16

ID only

DX 1854 / GX 530 1/20/98 $90,482,000 software budget $586,552,000 CMS total budget

Case 3:02-cr-00264-AHN Exh. No. Date Offered (all 2004) 6/16 Admitted

Document 1429

Filed 01/04/2005

Page 9 of 9

Description of Exhibit

50,015

ID only

CC, AP, CS, KK, MS

50,016

6/17

ID only

7/31/98 no knowledge HFS res into 1998 income no knowledge any res into 1998 income 9/28/99 - AP plea agreement 10/4/99 - didn't know $165 million in 1998 2004 - 1st time know - 16.5 mil in 1998

50,017

6/17

ID only

1 Meeting in KS office - CC, AP, CS, KS

50,018

6/17

ID only

3/9/98 Meeting CS, CC, AP, KS, MM, SF

50,019

6/17

ID only

Revenue - Expenses = Income before taxes, merger costs, and one-time charges

50,020

7/15

ID only

List of documents in which Mr. Corigliano lied

REVISED 11/3/04