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EFTA00307395_sub_001 - EFTA00307395_100

2 mentions1 same-page

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ost of Capital Equily 100.0% 22.7% 22.7% Debi 0.0% 3.6% 0.0% Weighted Average Cost or Capital 22.7% Concluded V. ACC (rounded) 23.0% Now Palm. Inc. rem ~inn by lictleneachnI Company as °frilly 1.2010 Motorola kn. spun in» no pablicly ernOn °moaner. Inkorrtin Soluernris Inc and Mnicnnb Mobility Holdr

Gains for Placing Equity Privately," The Journal of Finance, June 1993, PP- 459-485. 27 From Bruce Johnson, "Restricted Stock Discounts, 1991-95," Shannon Pratt's Business Valuation Update, March 1999, pp. 1.3. CONFIDENTIAL I WTAS LIC 95 EFTA00307490 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As o

EFTA00307294_sub_001 - EFTA00307294_100

2 mentions1 same-page

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Gains for Placing Equity Privately," The Journal of Finance, June 1993, PP- 459-485. 27 From Bruce Johnson, "Restricted Stock Discounts, 1991-95," Shannon Pratt's Business Valuation Update, March 1999, pp. 1.3. CONFIDENTIAL I WTAS LIC 95 EFTA00307389 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As o

EFTA00307193_sub_001 - EFTA00307193_100

2 mentions1 same-page

Page ?Same page

Gains for Placing Equity Privately," The Journal of Finance, June 1993, PP- 459-485. 27 From Bruce Johnson, "Restricted Stock Discounts, 1991-95," Shannon Pratt's Business Valuation Update, March 1999, pp. 1.3. CONFIDENTIAL I WTAS LIC 95 EFTA00307288 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As o

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Entities connected to both Palm. Inc. rem and Shannon Pratt's Business Valuation Update

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