EFTA Document EFTA01366959

Amendment #4 Page 530 of 868 Ale es co! eel S. Income taxes Income tax Stances are determined and reported sex; a 'separate retum' method Use of the separate retisn method may result in differences Wen comparing anoints allocated lo the Company's carve-out tax prov son to historical mnsoldated provison of the Parent. Deferred tax assets and liabilities are recognized for the hive tax 03(Iseqtonces sttrit,Asble to differences between the ?mantel statement canyeg amounts ci existing assets