ocument 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: December 14, 2006 • March 14,2008 Class Period Beginning I 2;14:2006 Class Period End 314'2031 •Lookback Penod