Oracle Corporation et al v. SAP AG et al

Filing 847

Declaration of Nitin Jindal in Support of 846 Memorandum in Opposition to Defendants' Motion to Exclude Expert Testimony of Paul K. Meyer filed byOracle International Corporation, Oracle USA Inc.. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F, # 7 Exhibit G, # 8 Exhibit H, # 9 Exhibit I, # 10 Exhibit J, # 11 Exhibit K, # 12 Exhibit L, # 13 Exhibit M, # 14 Exhibit N, # 15 Exhibit O)(Related document(s) 846 ) (Pickett, Donn) (Filed on 9/9/2010)

Oracle Corporation et al v. SAP AG et al

Doc. 847 Att. 3

EXHIBIT C
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M Paul K. Meyer, CPA
TM Financial Forensics, LLC 353 Sacramento Street, Suite 2200 San Francisco, CA 94111 Direct: 415.692.6360 Mobile: [phone] Professional History x TM Financial Forensics, LLC Present x Navigant Consulting - 2004 to 2010 x TUCKER ALAN INC. - 1994 to 2004 x Peterson Consulting L.P. & Peterson & Co. - 1981 and 1994 x Arthur Andersen LLP - 1979 to 1981 Education x Bachelor of Science, Commerce; McIntire School of Commerce, University of Virginia, 1979 Professional Associations and Certifications x Consulting Professor at Stanford University, School of Engineering, Department of Civil and Environmental Engineering (1994 ­ Present) x Member of Advisory Board, McIntire School of Commerce, University of Virginia x Certified Public Accountant licensed in Virginia and California* x Certified Fraud Examiner (CFE) x Accredited in Business Valuation (CPA ­ ABV) x Certified in Financial Forensics (CFF) x Certified Licensing Professional (CLP) x Member of Licensing Executive Society Recognitions x Recipient of "2003 Alumnus of the Year" Award, McIntire School of Commerce x Wall Street Journal, March 2007

w r. Meyer is President and Co Founder of TM Financial Forensics, LLC. Mr. Meyer n as recently a Managing Director with Navigant Consulting and co leader of the ational intellectual property practice. Mr. Meyer was previously the President and co founder of Tucker Alan, as well. He is a Certified Public Accountant and A Certified Fraud Examiner, as well as Accredited in Business Valuation (CPA ABV). s a Consulting Professor, Mr. Meyer teaches a graduate course at Stanford a niversity's School of Engineering. Additionally, he frequently lectures on damages U Snd other issues, including presentations at conferences for the Licensing Executives U ciety (LES), the Practicing Law Institute (PLI), Law Seminars International (LSI), o S SC Intellectual Property Institute, Santa Clara University Law School and the edona Patent Conference. Mr. Meyer has 30 years of experience consulting on financial, accounting, economic and damages matters, as well as significant testimony experience. He has testified in over 200 depositions and approximately 70 Pials and major arbitrations, including 35 jury trials. r

rofessional Experience
I ntellectual Property Consulting, including Licensing and Patent Infringement, Copyright, Trade Secret and Trademark Matters Analyzed the impacts due to alleged intellectual property infringements and a isappropriation, including patents, trademarks, copyrights, trade secrets, trade dress m A d confidential information. n nalyzed lost profits related to lost sales, price erosion and convoyed sales. Evaluated and analyzed markets and potential, market share, historical and projected sales, ability to achieve projected sales, company and product profitability, revenue sources and rends, nature of costs and cost allocations, product pricing issues and cost of capital A considerations. s nalyzed sales and profits, product features and other factors, production capacity, pales and distribution capacity, capital expenditures and resources required to bring Aroducts to market. nalyzed and investigated licensing and royalty disputes. Investigated sales reported, guaranteed minimums, deductions from revenue such as returns and volume discounts, and compliance with contractual limitations. a nalyzed and determined reasonable royalties. Determined reasonable royalties using A r hypothetical negotiation approach. Considered cost savings and enhanced earnings aelated to licensing technology, licensing history and other license agreements, design Mound considerations, head start advantages and avoided product development costs. r r. Meyer has experience in the analysis of the Georgia Pacific factors to determine age 1

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reasonable royalties in numerous industries and with a wide variety of technologies. Mr. Meyer has analyzed hundreds of licensing arrangements, bringing a broad perspective to determining r A asonable royalty damages. e V nalyzed the fair market value of intellectual property related to its transfer and disposition. aluation of technology transferred between holding companies and subsidiaries. Analyzed technology sharing agreements, including joint product development agreements and software development projects. Mr. Meyer has been in charge of valuation projects related to patents. Mr. Meyer has participated in licensing negotiations, providing inputs related to market, income and cost A valuation approach metrics. i nalyses and valuation related to intellectual property have included a variety of industries, ncluding high technology products including computer hardware and software, file and data systems, integrated circuits, consumer goods, eye care, pharmaceuticals, medical devices, cosmetics, apparel, office products, plastic bottling, personal hygiene, frozen foods, dental t echnology, spinal implants, utility partitioning software, e commerce networking technology, ( telecommunications equipment, satellite television, web conferencing, light emitting diodes LEDS), liquid crystal displays, optical networking, telephonic billing systems, biotechnology, computer maintenance and servicing, hospitality, cellular communications, energy, aircraft, flash M memory, consumer credit scores, disc drives, CD ROM controllers, flash memory, SLICs, ASICs, p OSFETS, IGBTs, nutritional supplements, software, video games, resettable fuses, knee braces, rofessional sports merchandise, laser measuring devices, PDA's, sporting goods, VCR's, architectural plans, risk microprocessors, toys and games, and automotive diagnostic equipment, s examples. Analysis of pharmaceutical drug sales and market issues. Analysis of computer sales, cost and financial issues related to Apple MAC clones and related manufacturing and supply issues. S aignificant experience in matters involving software, including operating systems, human resource nd time and reporting enterprise applications, business to business software solutions, database s pplications, application diagnostic tool software, natural language search software, web hosting a oftware, customer management solutions, business analytics software, retail software packages, video games and emulation software, online auction software, application management solutions, m e ainframe tools, diagnostic service contracts and support, e commerce, and ETL software, as Sxamples. ignificant experience in pharmaceutical and medical devices matters addressing market competitors, market shares, sales, profits and the costs of development. Technology includes d e rug eluting stents, spinal implants, surgical devices, generic cyclosporine and urinary drugs, as xamples. Analyses and determination of damages. A nalysis of a variety of technology found in PC's and notebook computers including CPU's, a emory devices, inverter controllers, hard drive partitioning, keyboard, graphic and audio m Rcceleration, and computer locking devices, as examples. elated to PC and notebook game play, analysis of financial, economic and royalty rate issues to graphic accelerators and audio acceleration technology. Technology addressed on chip data memory age 2

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utilization to accomplish acceleration, as an example. Analyses of market issues, product refreshening, development costs, incremental margins earned and reasonable royalty rates. Related to video games, analysis of intellectual property damage issues related to emulator software mlowing Playstation games to be played on MAC and Windows' platforms. Analyses of sales, costs, al arket and other issues. Analysis of video game sales on various platforms. Analysis of MAC A ulator software allowing for Windows' utility software to be used on MAC platforms. em I nalyzed patent damages related to the U.S. government's use of Boeing patents in servicing the nternational Space Station with the Space Shuttle. Analysis and determination of reasonable M royalties. H r. Meyer has analyzed the financial and economic impacts of alleged trade secret misappropriation. t e has determined the cost of the development of proprietary technologies and analyzed and valued he economic impact of trade secret misappropriation in a variety of industries. Mr. Meyer has I nalyzed revenues, apportionment issues and deductible costs in copyright and trade secret matters. a ndustries include software, semiconductor, mainframe computer, credit card, web conferencing, A deo games and book publishing, as examples. vi g nalyzed trademark value and alleged diminution in trademark value in matters involving consumer oods, entertainment, food, semiconductor and other high technology, as examples. Analyzed corrective advertising issues, including the nature and amount of advertising, marketing, and selling expenditures, customer data, distribution and sales channels, and geographic considerations. E Aconomic, Financial Condition, Damage and Valuation Analyses c nalyzed the financial condition of corporations, partnerships and individuals under a variety of ircumstances including lost profits claims, business interruption, business valuation, reduced a rofitability, troubled loan and bankruptcy, insolvency, reorganization, business failures, mergers and p A quisitions, and various fraudulent activities. c nalyzed numerous lost profits and loss of use claims including economic analyses of past sales, future projections, costs of goods sold, relevant cost allocations, interest rates, and discount rates. Business analysis and business valuation in a variety of circumstances, including business interruption, lender liability, consumer class action, and other disputes. Industries include: seafood, rhip repair, freight and transportation, high technology, aquaculture, biotechnology, oil, automotive s eepair, wine, automotive sales, computer resellers, restaurants, service, e commerce, and retail, as xamples. Such valuations have involved extensive analysis of past operating results, future projections, comparable companies, capitalization multiples and market risk. Analyzed the variable costs, indirect and overhead costs, and revenues of companies alleging loss of m arket share and revenue impact. Analyses of product pricing and discount issues including high technology, biotechnology, sporting goods, superstores, and insurance. Financial analyses of companies in industries including pharmaceutical, computer and equipment leasing, semiconductor, h retail, maritime, automotive, service, agriculture, e commerce, e procurement, manufacturing, and pigh technology, as examples. Analyses of hotel and resort property financial operations and rofitability. age 3

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Analysis of damages and other financial and economic issues in various class action matters. Prepared asset, economic benefit and business valuations, including the following: x x x x Electric and Gas Utility Asset Transfers, Including Intellectual Property Software Development Company and Software High Capacity Disk Drive Development Joint Venture Wholesale Nursery x x x x Aquaculture Operation Life Sciences/Bio Marker Research Contract Research Organization Real Estate x x x x x x x x Hotel Properties Environmental Remediation Company/ Environmental Permits Concession and Merchandise Contract (NASCAR Speedway Venue) Numerous Retail Businesses, Including Restaurants and Stores Office Equipment Distributor E procurement / E Commerce Freight and Transportation Professional Services E x Various Intellectual Properties

Cntertainment, Sports, Games, Toys and Related Assignments monsulting experience in entertainment and related industries, including motion picture, concert C erchandising, and sporting goods. Analyses of licensing issues related to sports merchandising. Aonsulting assignments related to toy, game and professional sports property licensing. nalysis of producer and director compensation related to the release of major motion pictures by a ceading studio. Analysis of front end compensation as well as various forms of contingent l A mpensation. o nalysis of financial results and changes in financial condition of National Football League Member Club. Analysis of revenue trends including ticket sales, suite income, concessions, parking, R erchandising and TV and radio revenue sources. Comparisons to other NFL club local revenues. m eview of entity capitalization over time. age 4

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Analyses of Major League Baseball memorabilia license contracts and the use of former player "names, likeness, and signature" (rights of publicity). Analyses of license deals, royalty statements a A d royalty payments. n nalysis of trademark and other property in the NFL member club trust in conjunction with lawsuit " rought by the Oakland Raiders. Allegations were made related to diminution in the value of b A aiders Property" including team logos and the colors "Silver and Black." R nalysis related to dispute between Major League Baseball and a former Dodger player related to use of video from a 1940's World Series game for commercial purposes. Rights of publicity issues. A nalyses related to profits and financial issues concerning contract between satellite television provider and major professional sports league. Research and analyses related to sales, markets, and damages related to videogames, video chips and u i nderlying alleged proprietary technology. Issues related to the accused products of a market leader e the supply of performance 3D graphics processors for enhanced PC game performance, as an n C ample. Study of distribution channels including board suppliers, OEM sales and retail sales. x onsideration of products features. Analysis of economic and financial issues related to Creative's Soundblaster Live!TM audio card. Analysis of copyright valuation and apportionment issues in music industry involving Pop Band and International Consumer Electronics Products Company. Addressed sales revenues and deductible A sts. Examined sales and market issues related to songs, albums and online distribution channels. co nalysis of profits, reasonable royalty issues and apportionment related to copyrighted property in the fashion doll industry. Analyses of athletic footwear market and sales issues related to a raw material supplier dispute and midsole shoe technology. Issues included the consideration of alternate design technology, athletic A otwear market trends, and the specific cost structure and facilities of the supplier. fo o nalysis of concessions and merchandise operations and contracts at Sears Point Raceway. Analyses Ff sales, costs and profits related to events such as Kragen 350 NASCAR Winston Cup and NHRA RAM/Autolite National drag races, as examples. Analyses related to major motion picture merchandising tie in deals. Analysis of licensing agreements related to the movie Godzilla for toy distribution. Dispute related to scope of exclusivity A rangements and Classic Godzilla property. r nalyses related to design mark issues concerning a major entertainment company and an internet A arch engine. Dispute related to Disney's Go Network. se a nalysis related to board game property owned by Whiz Kids/The Topps Company concerning plleged use of a patented game dial. Analysis of licensing agreements related to "licensing in" roperty to incorporate into game board themes (e.g., Marvel characters, Major League Baseball, etc.) Analysis related to interactive toys for children. Patent dispute asserted against a former market leader. Study of Leap Pad sales, profits and licensing history. Analysis of technology based e ducational product market, including major competitors.

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S nalysis of hundreds of talent contracts in a major class action related to seven Major Motion Picture A A udios. Analysis of consideration paid to talent. t f s part of special purpose assignment, analysis of advertising expenditures related to a large pizza cranchise operation. Study of costs of producing ad campaign, including TV, radio and print campaigns, and in store displays and giveaways. Analysis of production costs including talent ontracts. Review of media placement costs and media placement. Review of Ad Fund collections and reserves related to franchisee contributions. Financial Institution, Bankruptcy, Workout, Alter Ego, General Management and Accounting P onsulting C erformed general consulting on accounting, economic, financial, management and business c perations matters. Analyzed accounting issues and treatment under a variety of consulting o aircumstances. Analysis of revenue recognition and accounting for long term projects. Experience in ccounting issues related to high technology companies, including software sales, installation and Pupport revenue recognition. s erformed compliance reviews, and determined the propriety of financial summaries and reports c ased upon the investigation of the underlying source documentation for a variety of industries and b Pompanies, including insurance, financial institutions, and Fortune 500 companies. derformed detailed reviews of the sources and uses of cash and funds flow, which uncovered and ocumented check kiting, various investor ponzi type schemes, fraudulent invoices, and other activities involving the misuse of an entity s assets. Assisted in financial statement audits of banks and other financial institutions. Consulted to banks and federal government agencies on management procedures and controls, lender liability matters, troubled loan analyses, bankruptcy issues, compliance with policies and procedures, funds flow reviews and assessment of allegations of impropriety such as check kiting. aignificant experience in bankruptcy matters involving solvency analysis, review of reorganization S nd liquidation plans, reviews for preference items and fraudulent transfers, and analysis of claims. Assisted corporations and other entities on management reviews of corporate departments and aunctions, merger and acquisition matters, cost determination studies, financial statement analyses, f bility to pay analyses, avoiding or reducing the impact of disputes, cost competitiveness, financial statement disclosure and contract administration issues. Significant experience in the analysis of the relationship and operations of companies addressing alter ego issues and single entity theory. R eviews and analyses related to special purpose studies including the verification of account activity, transactions and licensing arrangements. C a onsulting to companies on a variety of issues including profitability analysis, transfer pricing, Eccounting systems, internal controls, account segregation and affiliate issues, as examples. xperience in the review and analysis of licenses, related business documents and records involving the licensing of intellectual property. This experience includes a variety of industries including age 6

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athletic wear, consumer goods, household products, sports merchandising and memorabilia, high t R chnology, biotechnology, telecommunications and entertainment, as examples. e r eview and analysis of hundreds of talent contracts for actors, producers, directors and providers of m hts in motion picture deals. Review and analysis of business and financial data in a variety of ig E atters involving consumer issues and alleged unfair business practices. xperience in the review and analysis of compensation arrangements including contingent and commission structure consideration. Experience includes distributors and salespersons in industries such as high technology, oil and gas, retail, entertainment and financial services. Teach accounting and financial issues at Stanford University in the School of Engineering (over 15 y Sears). ecurities and Related Analyses Performed a variety of analyses in securities and securities related matters including: forensic accounting in connection with criminal investigations and litigation; review and assessment of joint venture activities; analysis of complex related party transactions piercing the corporate veil; s tudy of alleged departures from generally accepted accounting principles; funds tracing; asset valuation analyses; debt service analyses; real estate portfolio analyses; special reviews to assess i nsolvency and related issues; investigation of preference transactions and/or fraudulent conveyances in bankruptcy matters; evaluation of disclosures in financial statements and SEC ailings; analysis of restitution damages and forensic analyses of why entities have not met planned f Pnd/or projected results. erformed analyses of mutual fund trading activities in a variety of funds over an extended period of time. Documented and analyzed timing and nature of trades. Considered specific mutual fund i A vesting objectives and investor prospectus. n E ntitrust a xperience on antitrust matters related to monopolization, tying arrangements, price maintenance C d below cost pricing. Analyses of damages as well as studies of costs related to product pricing. n ost determination including the review of direct, indirect and overhead costs. Analysis of product vnd competitors' revenues, market shares, market issues, prices, costs and profits. Experience in a arious industries including computer hardware, software, diagnostics, spare parts, and documentation. Additional experience in wine, motion picture, sporting goods, insurance, oil and gas, pharmaceutical, construction, electronics and retail industries, as examples. Experience in class action matters requiring detailed forensic analysis of prices, price changes and costs. S Forensic And Record Reconstruction ignificant experience in tracing and in financial and cost record reconstruction engagements. u nalyses have included detailed reconstruction and record reconciliation in a variety of industries A r nder different circumstances, including: bank trust accounts, gas well production and mineral Nghts, general liability insurance policies (dating back to the mid 1930's), incurred cost history of i uclear Power plants, and intellectual property disputes involving audits of historical royalties due. age 7

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These assignments have required various analyses and comparisons of historical production, trends, r sset valuations and detailed transaction reviews. In some instances, third party information has been a elied upon in efforts to gain an understanding of missing data, e.g. various third party disclosures, annual financial filings with regulators, insurance brokers files, beneficiaries portfolio listings, p ublished industry data, and the like. S ignificant experience in fraud and transactions reviews related to check kiting schemes, other asset transfers, fraudulent invoice schemes and alter ego analyses. Testimony given in Federal Court on the results of tracing and reconstruction. Northern California engagement required six days of trial t estimony (Judge Illston, Northern District Court of California, San Francisco). C ertified Fraud Examiner

estimony And Alternative Dispute Resolution Experience
Testimony Experience Testimony in arbitration, state court, federal court, federal bankruptcy court, Court of Federal Claims and International Trade Commission. Testimony has covered intellectual property, licensing and reasonable royalty determination, lost p i rofits, product and technology markets, technology valuation, business interruption, business value, a creased costs, cost allocations, the nature of costs, insurance coverage, cost of capital, business plans n nd forecasts, and the financial operations and relationship of companies. Presentation of damage analysis in mediation. Terved as an arbitrator on damage and financial issues. S eTtimony, depositions and declarations in civil court and arbitration, as follows: s he United States District Courts for: x x x x x x x x The Northern District Of California The District Of Delaware The Eastern District Of Texas The Southern District of Texas The Eastern District Of Massachusetts The Eastern District Of Virginia The District Of Colorado The Eastern District Of California Superior Courts for The State of California in the C ity and Counties of: x x x x x x x x San Francisco San Mateo Santa Clara Sacramento Sonoma Alameda Napa Stanislaus

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x x

The Central District Of California The District Of Montana

x x x x x x x

Tulare Contra Costa Sutter Santa Cruz Martinez Monterey San Luis Obispo Los Angeles

x x

The Northern District Of Illinois The Central District Of Illinois

x x

The Territory Of Guam The Eastern District Of Wisconsin

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estimony, depositions and declarations in civil court and arbitration, (continued): Federal Bankruptcy Court: x x I Mississippi California Arbitration: x x California Hawaii

nternational Trade Commission (Washington D.C.) L ondon Court of International A Arbitration (London, UK)

Court of Federal Claims (Washington, D.C.)

lternative Dispute Resolution Experience e Consulted to companies and law firms on techniques to avoid disputes and to minimize the impact of xisting disputes. Participated in numerous mediations and settlement negotiations presenting accounting, economic and business operations analyses, and assisting in developing alternative methods to resolve disputes. S elected by mediators to assist in mediating financial issues between the parties in dispute. Performed ability to pay analyses in the context of mediations and settlement discussions by analyzing financial statements, cash flows and other accounting and business records.

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Representative Topics Covered In Lectures And Speaking Assignments
Accounting theory and application; finance and economics; financial statement analysis; construction accounting issues; analysis of construction claims and long term contract claims; preparation and analysis of financial and economic damage claims; alternative dispute r esolution / intellectual property; technology valuation and reasonable royalty determination; trademark valuation; intellectual property damages and economics; cost of capital; insurance c ooverage; antitrust economic and financial issues; and employee compensation, including stock ptions.

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electeS Speaking Assignments d
Wanford University Construction Executive Program (1984 1986) t S estern Council of Construction Consumers Hanford in Business / Economics and Damages t S astings College of the Law/Economic Damages (1988, 1989, 1992) Ptanford University, Graduate Program of Construction Management ublic Contract Section of American Bar Association Trial Advocacy Program (1983 1985) San Francisco Chapter of Casualty Insurance Adjusters F idelity and Surety Claims Association of Northern California V Institute of Management Accountants (formerly, National Association of Accountants) ­ Diablo alley Chapter Construction SuperConference (New York City, 1992) T tellectual Property Section of the State Bar of California In I rademark Valuation (Los Angeles, 1993) Intellectual Property Section of the State Bar of California S stitute (Palm Springs, California, 1994) n 19th Annual Intellectual Property Law Valuation of Business Technology

an Francisco Barristers Group, Intellectual Property Damages (1994) Intellectual Property Section of the State Bar of Arizona (1995) American Bar Association Corporate Counsel Committee Workshop (1995) Intellectual Property Section of the Washington, D.C. Bar, Intellectual Property Damages (1995) University of California at Berkeley, Graduate School of Engineering, Damages and Case Study ( 1995, 1996) Computer Software and Semiconductor Chip Infringement Cases, Computer Litigation Section of the American Bar Association, Damage Theories and Approaches (San Francisco, California, 1995) C ontinuing Legal Education, Economic, Financial and Damage Topics, various law firms (1993, 1994, 1995, 1996, 1997, 1998, 1999, 2001, 2002, 2003) age 10

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Intellectual Property Section of the State Bar of California A stitute (San Jose, California, 1996) n R lternative Dispute Resolution SuperConference esolution (Washington, DC, 1997)

21st Annual Intellectual Property Law

Intellectual Property Alternative Dispute

I Sacramento Intellectual Property Section (Sacramento, California, 1999) Intellectual Property Section of the State Bar of California ­ 24th Annual Intellectual Property Law B stitute (Santa Monica, California, 1999) n S ar Association of Colorado, Denver Securities Litigation Subcommittee, Analyses Related To Pecurities Litigation (Denver, Colorado, 2001) ( racticing Law Institute, Protecting Your Intellectual Property Assets, Valuing Intellectual Property Palo Alto, California, 2001) ( Licensing Executive Society Palm Springs, California, 2001) 2001 Annual Meeting, Patent Infringement Damages

L anatt, Phelps & Phillips, LLP M "Strategies For Using Intellectual Property Risk Management As everage, Valuing Intellectual Property," (Palo Alto, California, 2002) International Trademark Association's 124th Annual Meeting Trademark Valuation Issues," (Washington, DC, 2002) "Point / Counterpoint: Global

( racticing Law Institute, Protecting Your Intellectual Property Assets, Valuing Intellectual Property P Palo Alto, California, 2002) F aw Seminars International -- "Calculating and Proving Intellectual Property Damages," (San L rancisco, California, January 2003) Law Seminars International ­ "Calculating And Proving Intellectual Property Damages: S etermining Reasonable And Nondiscriminatory Royalties," (McLean, Virginia, July 2003) D tanford University, Center for Professional Development ­ "Analysis of Business Performance ­ Key Concepts And Analyses," (Palo Alto, California, 2003) K bbott Laboratories, "Valuation of Patent Damages", (Abbott Park, Illinois, September 2003) A S raft Foods ­ "Valuation of Trademark Damages", (Northfield, Illinois, September 2003) Sun Microsystems ­ "Patent Valuation and Damages Issues", (Menlo Park, CA, March 2004) tanford University, Center for Professional Development ­ "Analysis of Business Performance ­ Key Concepts And Analyses," (Palo Alto, California, 2005) Sedona Conference On Patent Litigation F Faculty Member, (Sedona, AZ, October 2005)

oley & Lardner LLP, "Recent Developments in Patent Damages", (Palo Alto, CA, January 2006) Santa Clara University, "Recent Developments in Patent Damages", (Santa Clara, CA, March A 2006) merican Bar Association ("ABA") Section of Litigation Annual Conference, (Los Angeles, CA, April 2006) age 11

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McDermott Will & Emery LLP, "Recent Developments in Patent Damages", (Palo Alto, CA, May S006) 2 U dona Conference On Patent Litigation e Faculty Member, (Sedona, AZ, October 2006)

S SC Gould School of Law, Intellectual Property Institute, (Los Angeles, CA, March 2007) anta Clara University, "Recent Developments in Patent Damages", (Santa Clara, CA, March S007) 2 anta Clara University, "Recent Developments in Patent Damages", (Santa Clara, CA, April S 2008) anta Clara Univeristy, "Recent Developments in Patent Damages", (Santa Clara, CA, February S 2009) ( tanford University, Center for Professional Development, "Financial Issues Related to Fraud," Palo Alto, California, September, 2009)

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PAUL K. MEYER ATTACHMENT 2 TESTIMONY IN LAST TEN YEARS (2000 ­ PRESENT)
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v Over the last ten years, I have testified on the following matters related to damages, Saluation issues, and accounting and financial studies. ehulster / Pre Con v. Traylor Brothers / Obayashi, In the Superior Court of the State F of California in and for the County of San Diego (Deposition, Trial), 2000 Clying J, Inc. v. Central California Kenworth, Inc., et al., In the United States District ourt for the Central District of California (Deposition, Trial), 2000 Elston, et al. v. Tokheim Corporation and Management Solutions, Inc., American A rbitration Association, Denver, Colorado (Deposition), 2000 SPR Acquisition Corporation (Speedway Motor Sports) v. Nicora & Neary, Inc., In ( the Superior Court of the State of California in and for the County of Sonoma Deposition), 2000 SanDisk Corporation v. Lexar Media, Inc., In the United States District Court for the Northern District of California (Deposition), 2000 Caliper Technologies v. Aclara BioSciences, Inc., et al., In the Superior Court of the State of California in and for the County of Santa Clara (Deposition, Trial), 2000 EIE Guam Corporation v. Long Term Credit Bank of Japan, et al., In the United States A District Court of the Territory of Guam (Deposition), 2000 Dvid Identification Systems v. Schering Plough Corporation, In the United States istrict Court for the Central District of California (Deposition), 2000 Oakland Raiders v. National Football League, In the Superior Court of the State of S California in and for the County of Los Angeles (Deposition), 2001 Uony Computer Entertainment of America, Inc. v. Connectix Corporation, In the nited States District Court for the Northern District of California (Deposition), 2001 Sturman Industries, Inc. v. Caterpillar Inc., In the United States District Court for the Central District of Illinois (Deposition), 2001 Sa M feway, Inc. v. Kronos, Inc., In the United States District Court for the District of assachusetts (Deposition), 2001

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TESTIMONY IN LAST TEN YEARS (2000 ­ PRESENT)
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Donchez v. Coors Brewing Company and Foote, Cone & Belding Advertising, Inc., In t he United States District Court for the District of Colorado (Deposition), 2001 C&F Packing Co., Inc. v. IBP, Inc. and Pizza Hut, Inc., In the United States District J Court for the Northern District of Illinois Eastern Division (Deposition), 2001 ames v. Kaiser Foundation Hospitals, In the Superior Court of the State of California E in and for the County of Alameda (Deposition), 2001 IE Guam Corporation v. Long Term Credit Bank of Japan, et al., In the United States D I istrict Court of the Territory of Guam (Deposition), 2001 Sschemia Research Education Foundation, Inc. v. Arthur Andersen LLP, In the ( uperior Court of the State of California in and for the County of San Francisco A eposition, Trial), 2001 D RM Limited v. picoTurbo, Inc., In the United States District Court for the Northern District of California in and for the Division of Oakland (Deposition), 2001 a erry v. Marriott International, Inc., In the Superior Court of the State of California in P A d for the County of San Francisco (Deposition), 2001 n tmel Corporation v. Silicon Storage Technology, Inc., In the United States District P Court for the Northern District of California (Deposition), 2001, (Trial), 2002 feiffer v. Prentice Hall, American Arbitration Association, San Diego, California (Arbitration), 2002 HNC Software, Inc. v. i.e. Wild, Inc., In the Superior Court of the State of California in a J nd for the County of San Diego (Deposition), 2002 RS Products, Inc. v. Panasonic Office Products Company, et al., In the Superior Court R of the State of California in and for the County of Sacramento (Deposition, Trial), 2002 S aytheon Company v. Certain Underwriters at Lloyd's of London, et al., In the ( uperior Court of the State of California in and for the County of San Francisco Deposition), 2002 Coche Diagnostics Corporation v. Bayer Corporation, In the United States District R ourt for the Southern District of Indiana in and for the Division of Indianapolis (Deposition), 2002

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Novartis Pharmaceuticals v. Abbott Laboratories, In the United States District Court f Mr the District of Delaware (Deposition, Trial), 2002, 2001 o C anji v. Loomis Sayles & Company, L.P., et al., In the Superior Court of the State of alifornia in and for the City and County of San Francisco (Deposition, Trial), 2002 Nortel Networks Corporation v. Optical Networks, Inc., In the United States District ( Court for the Northern District of California in and for the Division of San Francisco Deposition), 2002 Thomson Multimedia, Inc. v. Agilent Technologies, Inc., American Arbitration A ssociation (Deposition, Arbitration), 2002 Oak Technology, Incorporated v. United Microelectronics Corporation, In the United States District Court for the Northern District of California in and for the Division of an Jose (Deposition), 2002 Mediatek Inc. v. Oak Technology, Inc., In the United States District Court for the Northern District of California in and for the Division of San Jose (Deposition), 2002 Flood v. Bessemer Trust Company, North America, et al., In the Superior Court of the S Hate of California in and for the City and County of San Francisco (Deposition), 2002 t ui, et al. v. C Cube Microsystems, Inc., et al., In the Superior Court of the State of California in and for the County of Santa Clara (Deposition), 2002 iphergen BioSystems, Inc., et al. v. Molecular Analytical Systems, Inc., et al., In the ( Superior Court of the State of California in and for the County of Santa Clara Deposition), 2003 B DCE Emergis, Inc. v. Ariba, Inc., In the United States District Court for the Northern T istrict of California in and for the Division of San Jose (Deposition), 2003 he Canopy Group, Inc. v. Computer Associates International, Inc., In the United 2 States District Court for the District of Utah in and for the Central Division (Deposition), P003 owerQuest Corporation v. V Communications, Inc. and PowerQuest Corporation v. Quarterdeck Corporation, In the United States District Court for the District of Utah in and for the Central Division (Deposition), 2003

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Oakland Raiders v. National Football League, et al., In the Superior Court of the State of California in and for the County of Santa Clara (Deposition), 2003 a 'Neill Farming Enterprises, Inc. v. Mutual Service Casualty Insurance Company, et O ( l., In the Superior Court of the State of California in and for the County of Fresno Deposition), 2003 02 Micro International Limited v. Monolithic Power Systems, Inc., In the United States District Court for the Northern District of California in and for the Division of an Francisco (Deposition), 2003 Modrovich v. Medical Analysis Systems, Inc. (MAS) and Fisher Scientific In the S uperior Court of the State of California in and for the County of Ventura (Deposition), P003 2 S hanco (Class Action) v. The Columbia House Company In the Superior Court of the Date of California in and for the County of San Diego (Deposition), 2003 t oes v. Reddy, In the United States District Court for the Northern District of D California in and for the Division of San Francisco (Deposition), 2004 Nataquill Limited v Handspring, Inc. In the United States District Court for the orthern District of Illinois (Deposition), 2004 M C iller v. Bank of America, In the Superior Court of the State of California in and for M unty of San Francisco (Deposition, Trial), 2004 o edtronic Sofamore Danek, Inc. v. Gary K. Michelson, M.D. and Karlin Technology, Inc., In the United States District Court for the Western District of Tennessee, Western A Division (Deposition), 2004 C cco Brands, Inc., d/b/a/ Kensington Technology Group v. ABA Locks Manufacturer o., Ltd., and Belkin Components, In the United States District Court for the Eastern District of Texas, Marshall Division (Deposition, Trial), 2004 Compuware Corporation v. International Business Machines Corporation (IBM), In t Ihe Eastern District of Michigan, Southern Division (Deposition), 2004 ntel Corporation v. Intell Management & Investment Co., In the United States F District Court for the Northern District of California in and for the Division of San rancisco (Deposition), 2004

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Pixion, Inc. v. Placeware, Inc. (Microsoft)., In the United States District Court for the T Northern District of California in and for the Division of San Francisco (Deposition, rial), 2005 Samsung Electronics Co. v Inventec Corporation, et al., In the United States District C S ourt for the Southern District of Texas, Houston Division (Deposition), 2005 torage Technologies Corporations v. Cisco Systems Inc., In the United States District C ( ourt for the Northern District of California in and for the Division of San Francisco A eposition), 2002 (Trial), 2005 D uerbach Acquisition Associates, Inc. v. Greg Daily, etc., In the Superior Court of the State of California in and for County of Los Angeles (Deposition), 2005 02 Micro International Limited v. Monolithic Power Systems, Inc., In the United ( States District Court for the Northern District of California, Oakland Division W eposition, Trial), 2005 D altrip, et al. v. Kimberlin, et al., In the Superior Court of the State of California in and for County of San Francisco (Deposition, Trial), 2005 S CEC v. Gary D. Kennedy, In the United States District Court for the District of Utah , entral Division (Deposition), 2005 C cco Brands, Inc., d/b/a/ Kensington Technology Group v. ABA Locks Manufacturer A o., Ltd., and Belkin Components, In the United States District Court for the Eastern District of Texas, Marshall Division (Deposition, Trial), 2005 Samsung Electronics, Inc. v. Quanta Computer, Inc., In the United States District Court f S r the Northern District of California, San Francisco Division (Deposition), 2006 o amsung Electronics, Inc. v. Compal Electronics, Inc., In the United States District Court for the Northern District of California, San Francisco Division (Deposition, Trial), I 2006 R The Matter Of: Certain Baseband Processor Chips and Chipsets, Transmitter And n eceiver (Radio) Chips, Power Control Chips And Products Containing Same, Including Cellular Telephone Handsets (Kyocera Wireless Corporation), United States International Trade Commission Investigation Number 337 TA 543, Washington D.C., (Deposition, Trial), 2006

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In The Matter Of: Certain High Brightness Light Emitting Diodes and Products Containing Same (Lumileds Lighting U.S., L.L.C.), United States International Trade Commission Investigation Number 337 TA 556, Washington D.C., (Deposition), 2006 CGI AMS Inc. v. Fireman's Fund Insurance Company, American Arbitration N Association (Deposition), 2006 S ew World TMT Ltd. v. Prediwave Corporation, et al., In the Superior Court of the tate of California in and for County of Santa Clara (Deposition), 2006 LG.Philips LCD CO., LTD. v. Tatung Co. Of America, Tatung Company And Chunghwa Picture Tubes, LTD., In the United States District Court for the Central D istrict of California, Western Division Los Angeles (Deposition, Trial), 2006 Sputtered Films, Inc. v. Sergey Mishin, Agilent Technologies, Inc., Avago Technologies, Inc., et al., In the Superior Court of the State of California in and for the C ounty of Santa Barbara, Anacapa Division (Deposition), 2006 Mylan v. Procter & Gamble Pharmaceuticals; In the Superior Court of the State of California in and for County of San Francisco (Deposition), 2006 Lexmark International v. Static Control Components, Inc., In the United States District Court for the Eastern District of Kentucky, Lexington Division (Deposition), 2006 Informatica Corporation v. Business Objects Data Integration, Inc., In The United S tates District Court for the Northern District of California, San Francisco Division (Deposition), 2006; (Trial), 2007 The Boeing Company v. The United States, In The United States Court of Federal Claims, Washington D.C. (Deposition, Trial), 2007 Boston Scientific Corporation, et al. v. Johnson & Johnson And Cordis Corporation, In The United States District Court for the Northern District of California, San Francisco Division (Deposition, Trial), 2007 Tinkers & Chance v. LeapFrog Enterprises, Inc. In The United States District Court for the Northern District of California, San Francisco Division (Deposition), 2007 Funai Electric Company, Ltd. v. Daewoo Electronics Corporation, et al., In The United S tates District Court for the Northern District of California, San Francisco Division (Deposition, Trial), 2007, 2008

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First National Mortgage Company v. Federal Realty Investment Trust, In The United States District Court for the Northern District of California, San Jose Division U (Deposition, Trial), 2008 Onilever U.K. Central Resources Ltd., et al. v. Concat L.P.,et al., In The London Court B f International Arbitration, London, U.K. (Arbitration), 2008 ally's Gaming Inc. v. International Game Technology ("IGT"), In the United States C District Court, District of Nevada (Deposition), 2008 Carter Bryant v. Mattel, Inc., and Consolidated Actions, In the United States District ourt for the Central District of California, Eastern Division ­ Riverside, CA, A (Deposition, Trial), 2008 uerbach Acquisition Associates, Inc. v. Greg Daily, etc., In the Superior Court of the B State of California in and for the County of Los Angeles (Deposition), 2008; (Trial), 2009 iogen Idec Inc. v. Genentech, Inc., American Arbitration Association, Commercial Arbitration Division, San Francisco, CA (Deposition, Arbitration), 2008 Tivo, Inc. v. Echostar Communications Corp., et al., In the United States District Court for the Eastern District of Texas, Marshall Division (Deposition), 2008 E o mptoris, Inc. v. Ariba, Inc., In the United States District Court for the Eastern District W Texas, Lufkin Division, (Deposition, Trial), 2008 f istron Corporation v. Samsung Electronics Co., Ltd., In the United States District Court for the Northern District of California, San Francisco Division (Deposition), 2008 Fair Isaac Corporation; and myFICO Consumer Services, Inc. v. Equifax, Inc.; Equifax Information Services LLC; Experian Information Solutions, Inc., et al., In the United States District Court, District of Minnesota (Deposition), 2008; (Trial), 2009 M C osaic Systems, Inc. v. Cisco Systems, Inc., In the Superior Court of the State of California in and for the County of Santa Clara (Deposition), 2009 entillion Data Systems, LLC v. Qwest Corporation, et al., In the United States District R Court for the Southern District of Indiana, Indianapolis Division (Deposition), 2009 embrandt Data Technologies, LP v. DirecTV Group Inc., et al., In the United States D 2 istrict Court for the Eastern District of Virginia, Alexandria Division (Deposition), 009

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Linear Technology Corp. v. Applied Materials, Inc., In the Superior Court of the State of California in and for the County of Santa Clara (Deposition), 2009 STMicroelectronics, Inc. v. Eliyahou Harari, SanDisk Corporation, et al. In the ( uperior Court of the State of California in and for the County of Santa Clara Deposition), 2009 Applied Materials, Inc. v. Advanced Micro Fabrication Equipment (Shanghai) Co., LTD., et al., In The United States District Court for the Northern District of California, S an Jose Division (Deposition), 2009

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