217 S 4.14.4.164.57 0 5 152,378.527.91) 5 Page 5 01 7 EFTA00316952 Case 1:08-cv-02793-RWS Document 102 Filed 02/27/09 Page 240 of 347 bole of MkMiss Ref iremtn1 Syslems Fint-In Fir l -Chit ("FIFO- ) Shire Accounting Gain (Loss) Analysis The Bear Mira rns Companies. Inc. Common Stock ( lass Period: