ID NETINCOME PRETAXINCOME OPERATINGINCOME GROSSMARGIN TOTREV EXTSALES ICSALES COSTOFGOODS 3RDPARTY RAWMATERIALS DIRECTLABOR INDIRECTLABOR OVERHEADCOSTS ICCOST TOTOPEXP

SMEXP GAEXP TOTALDEPTEXP TOTALPERSONNELEXP SALARIES SALARIES.CAT1 SALARIES.CAT2 FRINGEBENEFIT COMMISSION TRAVELENT.CAT1 TRAVELENT.CAT2 TRAVELENT SUBCONTRACTORS SUPPLIES ICDIFF NONDEPTEXP DEPRECIATION AMORT DIVEXP OTHEREXP TAXES BALANCESHEET TOTALASSETS TOTALCURRENTASSETS CASH ACCREC ICACCREC INVENTORY NETPPE PPE ACCUMDEPR TOTALLIABEQUITY TOTALLIABILITIES TOTALCURRENTLIAB ACCPAY ICACCPAY ACCRUEDEXP INTERESTPAY STPORTIONLTDEBT ICBAL OTHERCURRENTLIAB LTDEBT MININT

EVDESCRIPTION Net Income Pretax Income Operating Income Gross Margin Total Revenue External Sales Inter-company sales Cost of Goods Sold 3rd Party Product Raw Materials Direct Labor IndirectLabor Overhead Costs Inter-company Cost of Sales Total Operating Expense Sales & Marketing Expense General & Administrative Expense Total Dept Expense Total Personnel Exp Salaries Salaries - Category 1 Salaries - Category 2 Fringe Benefit Commission Travel & Ent Exp - Category 1 Travel & Ent Exp - Category 2 Travel & Ent Exp Subcontractors Exp. Supplies Exp. Inter-company out of balance Total Non-departmental Expense Depreciation Amortization Dividend Expense Other Exp Taxes Balance Sheet Balancing Account Total Assets Total Current Assets Cash in Bank Accounts Receivable Inter-company Accounts Receivable Inventory Net Property, Plant & Equp Property Plant & Equipment Accumulated Depreciation Total Liabilities and Equity Total Liabilites Total Current Liabilities Account Payable Inter-company Account Payable Accrued Expenses Interest Payable Short Term Portion of Long Term Debt Inter-company out of balance Other Current Liabilities Long Term Debt Investment in Minority Interests

PARENTH1

ACCTYPE INC NETINCOME INC PRETAXINCOME INC OPERATINGINCOME INC GROSSMARGIN INC TOTREV INC TOTREV INC GROSSMARGIN EXP COSTOFGOODS EXP COSTOFGOODS EXP COSTOFGOODS EXP COSTOFGOODS EXP COSTOFGOODS EXP COSTOFGOODS EXP OPERATINGINCOME EXP TOTOPEXP EXP TOTOPEXP EXP TOTOPEXP EXP TOTALDEPTEXP EXP TOTALPERSONNELEXP EXP SALARIES EXP SALARIES EXP TOTALPERSONNELEXP EXP TOTALPERSONNELEXP EXP TOTALDEPTEXP EXP TOTALDEPTEXP EXP TOTALDEPTEXP EXP TOTALDEPTEXP EXP TOTALDEPTEXP EXP TOTOPEXP EXP TOTOPEXP EXP NONDEPTEXP EXP NONDEPTEXP EXP NONDEPTEXP EXP PRETAXINCOME EXP NETINCOME EXP AST BALANCESHEET AST TOTALASSETS AST TOTALCURRENTASSETS AST TOTALCURRENTASSETS AST TOTALCURRENTASSETS AST TOTALCURRENTASSETS AST TOTALASSETS AST NETPPE AST NETPPE AST BALANCESHEET LEQ TOTALLIABEQUITY LEQ TOTALLIABILITIES LEQ TOTALCURRENTLIAB LEQ TOTALCURRENTLIAB LEQ TOTALCURRENTLIAB LEQ TOTALCURRENTLIAB LEQ TOTALCURRENTLIAB LEQ TOTALCURRENTLIAB LEQ TOTALCURRENTLIAB LEQ TOTALLIABILITIES LEQ TOTALLIABILITIES LEQ

SCALING Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

STOCKHOLDERSEQUITY COMMONSTOCK PREFERREDSTOCK APIC RETAINEDEARN CYNI EPCTA FXRESERVE FXDIFF FXCYNI EXPDETAIL SMEXPDETAIL ADVERTISING DIRECTMKT GAEXPDETAIL RENT IT STATS HEADCOUNT SALESUNITS SALESPRICE MFGUNITS SHARES PRICESHARE DIVIDENDPERSHARE

Stockholder's Equity Common Stock Preferred Stock Additional Paid in Capital Retained Earnings Current Year Net Income Equity prior to Currency Impact Reserve for Foreign Exchange Override FX difference FX difference CYNI Detail Expenses pre-Allocation Sales & Marketing Expense Advertising Direct Marketing General & Administrative Expense Office rental Information Technology Stat Accounts Headcount Sales Units Sales Unit Price Manufactured Units Shares Outstanding Price of Common Stock Dividend Per Common Share

TOTALLIABEQUITY LEQ STOCKHOLDERSEQUITY LEQ STOCKHOLDERSEQUITY LEQ STOCKHOLDERSEQUITY LEQ STOCKHOLDERSEQUITY LEQ STOCKHOLDERSEQUITY LEQ STOCKHOLDERSEQUITY LEQ STOCKHOLDERSEQUITY LEQ FXRESERVE LEQ FXRESERVE LEQ EXP EXPDETAIL EXP SMEXPDETAIL EXP SMEXPDETAIL EXP EXPDETAIL EXP GAEXPDETAIL EXP GAEXPDETAIL EXP EXP STATS LEQ STATS INC STATS AST STATS INC STATS LEQ STATS AST STATS LEQ

Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N Y N Y Y Y Y

RATETYPE AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG AVG END END END END END END END END END END END END END END END END END END END END END

END END END END END END END END END END AVG AVG AVG AVG AVG AVG AVG

ID CONREGION ELIM_CONREGION CONSTORE_TYPE CONUS CONEUROPE ELIM_CONUS ELIM_CONEUROPE CONSMALL CONMID CONLARGE STORE1 STORE2 STORE3 STORE4 STORE5 STORE6 STORE7 STORE8 STORE9 STORE10 STORE11 STORE12 STORE13 STORE14 STORE15 STORE16 STORE17 STORE18 STORE19 STORE20 STORE21 STORE22 STORE23 STORE24

EVDESCRIPTION Regional Consolidation Regional Consolidation Elimination Store Type Consolidation US Consolidated Europe Consolidated US Consolidated Elimination Europe Consolidated Elimination Small Store Consolidated Mid-Size Store Consolidated Large Store Consolidated Store 1 Store 2 Store 3 Store 4 Store 5 Store 6 Store 7 Store 8 Store 9 Store 10 Store 11 Store 12 Store 13 Store 14 Store 15 Store 16 Store 17 Store 18 Store 19 Store 20 Store 21 Store 22 Store 23 Store 24

PARENTH1 CONREGION CONREGION CONREGION CONUS CONEUROPE

PARENTH2

CONUS CONUS CONUS CONUS CONEUROPE CONUS CONEUROPE CONUS CONUS CONUS CONUS CONUS CONUS CONUS CONUS CONUS CONUS CONUS CONUS CONEUROPE CONEUROPE CONUS CONUS CONUS

CURRENCY USD USD USD USD USD USD USD CONSTORE_TYPE USD CONSTORE_TYPE USD CONSTORE_TYPE USD CONSMALL USD CONMID USD CONLARGE USD CONMID USD CONSMALL CHF CONLARGE USD CONMID GBP CONSMALL USD CONMID USD CONLARGE USD CONSMALL USD CONMID USD CONMID USD CONSMALL USD CONLARGE USD CONLARGE USD CONSMALL USD CONMID USD CONMID USD CONSMALL CHF CONLARGE GBP CONSMALL USD CONMID USD CONSMALL USD

OWNER

Reviewer

ID ACTUAL ACTBUD FLASH BUDGET FORECAST NBUDGET NBUDGETV1 NBUDGETV2 PLAN

EVDESCRIPTION Actual from GL Actual at Budget Rates Current Flash Current Budget Current Forecast New Budget New Budget V1 New Budget V2 PLAN

PARENTH1 YEAR 2008 2008 2008 2008 2008 2009 2009 2009 2009

COMPARISON BUDGET BUDGET NBUDGET NBUDGET NBUDGET JunFcst JunFcst JunFcst ACTUAL

STYLE N T1 N N N N N N N

GROUP ACTUAL ACTUAL BUDGET BUDGET BUDGET NBUDGET NBUDGET NBUDGET PLAN

STARTMTH 1 1 1 1 1 1 1 1 1

FX_SOURCE_CATEGORY RATE_CATEGORY ACTUAL BUDGET

RATE_YEAR

RATE_PERIOD

FX_DIFFERENCE_ONLY

CATEGORY_FOR_OPE

OPENING_YEAR

OPENING_PERIOD

STORED_CALC

ID ALL_INTERCO NON_INTERCO INP_INTERCO I_STORE1 I_STORE2 I_STORE3 I_STORE4 I_STORE5 I_STORE6 I_STORE7 I_STORE8 I_STORE9 I_STORE10 I_STORE11 I_STORE12 I_STORE13 I_STORE14 I_STORE15 I_STORE16 I_STORE17 I_STORE18 I_STORE19 I_STORE20 I_STORE21 I_STORE22 I_STORE23 I_STORE24

EVDESCRIPTION All Inter-company Non Inter-company All Input Inter-company Store 1 Store 2 Store 3 Store 4 Store 5 Store 6 Store 7 Store 8 Store 9 Store 10 Store 11 Store 12 Store 13 Store 14 Store 15 Store 16 Store 17 Store 18 Store 19 Store 20 Store 21 Store 22 Store 23 Store 24

PARENTH1 ALL_INTERCO ALL_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO INP_INTERCO

GROUP NoInp NoInp NoInp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp Inp

STYLE T3 N T1 N N N N N N N N N N N N N N N N N N N N N N N N

ENTITY

STORE1 STORE2 STORE3 STORE4 STORE5 STORE6 STORE7 STORE8 STORE9 STORE10 STORE11 STORE12 STORE13 STORE14 STORE15 STORE16 STORE17 STORE18 STORE19 STORE20 STORE21 STORE22 STORE23 STORE24

ID INPUT T_MAN MJ_CREDBAIL MJ_CORRECTION MJ_AMORT MJ_MISC MJ_RECLAS AJ_EQUIMETH AJ_PROP T_ELIM AJ_SHARES AJ_ELIM AJ_GDW T_AUTO AJ_SHEQUITY AJ_REGPROV AJ_DTAXES AJ_FXDIFF AJ_LEASING AJ_SETUPCOST AJ_PROFITINV AJ_INTERNPROF AJ_DIVIDEND AJ_INTPROV CONTRIB AJ_SOLD AJ_NEW MJ_USGAAP MJ_CNDGAAP Adjustment USGAAP CNDGAAP TOTALADJ

EVDESCRIPTION Company Input Manual Journals Leasing Manual Corrections Amortizations Miscellaneous Equity reclassification Eliminations Equity Method Proportional Consolidation Eliminations Shares Elimination (Group Investment) Eliminations Goodwill Total Automatic Stock Holder Equities Regulated provisions Differed taxes Exchange difference Leasing Set-Up Cos Profits on Inventory Internal Profits/loss Dividends Internal provisions Contribution Leaving companies New companies US GAAP Adjustments CND GAAP Adjustments Adjustment US GAAP CND GAAP TOTALADJ

PARENTH1 CONTRIB CONTRIB T_MAN T_MAN T_MAN T_MAN T_MAN CONTRIB CONTRIB CONTRIB T_ELIM T_ELIM T_ELIM CONTRIB T_AUTO T_AUTO T_AUTO T_AUTO T_AUTO T_AUTO T_AUTO T_AUTO T_AUTO T_AUTO TOTALADJ T_AUTO T_AUTO USGAAP CNDGAAP TOTALADJ TOTALADJ TOTALADJ

GROUP INPUT C-ADJ C_ADJ C_ADJ C_ADJ C_ADJ C_ADJ ELIC ELIM YES ELIC ELIC ELIC ELIM ELIM ELIM ELIM ELIM ELIM ELIM ELIM ELIM YES ELIM TOTALADJ ELIM ELIM

STYLE N T3 N N N N N N N T3 N N N T3 N N N N N N N N YES N N N N

IS_CONSOL Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

DATASRC_ORIG SAI

DATASRC_TYPE I M M M M M A A A A A A A A A A A A A A A A A

IS_CONVERTED Y Y Y Y Y Y

SAI

LANGUAGE1 Scaling Liasse N Ecritures Manuelles N Credit bail : Manuel N Corrections Manuelles N Retraitement des Amortissements N Retraitements Divers N Retraitement reserves N Equity method N Proportionnelles N Consolidation Eliminations N Titres N Eliminations N Survaleur N Total Retraitement Automatiques N Capitaux N Provisions Reglementees N Impots Differes N Ecart de Conversion N Crdit bail N Frais D'tablissement N Profits sur stocks N Plus et moins valies Internes N Dividendes N Provisions Intra groupe N Contribution N Entites Sortante N Entites Entrantes N N N N N N N

COPYOPENING

OPENING_DATASRC

ID CON_PET_TYPE CAT DOG FISH BIRD DOGDRYPUPPY DOGDRYADULT DOGCAN DOGACTIVECAN CATSHREDCAN CATGROUNDCAN CATDRYKITTEN CATDRYACTIVE CATDRYLESSACTIVE BIRDSMALL BIRDLARGE BIRDGOURMET FISHPOND FISHTROPICAL FISHANTIPARASITE CATBALL CATNIPMICE CATTEASER DOGBALL DOGTERRYCLOTH DOGROPE BIRDLADDER BIRDVALUEPAK

EVDESCRIPTION Pet Type Consolidation All Cat Products All Dog Products All Fish Products All Bird Products Natural Blend Puppy Food Natural Blend Adult Dog Food Natural Canned Food for Dogs High Energy Food for Active Dogs Shredded Canned Food for Cats Ground Canned Food for Cats Cat Food Kitten Formula Cat Food Active Formula Cat Food Less Active Formula Seeds for Small Birds Seeds for Large Birds Gourmet Bird Food Staple Pond Food Tropical Marine Food Anti-Parasite Medicated Fish Food Beach Ball Cat Toys Catnip Mice Cat Toys Jumbo Cat Teaser Ball with Cotton Ropes Terry Cloth Dog Toy White Rope Dog Toy Select Wooden Ladder Bird Toy Value Pack

PARENTH1 CON_PET_TYPE CON_PET_TYPE CON_PET_TYPE CON_PET_TYPE DOG DOG DOG DOG CAT CAT CAT CAT CAT BIRD BIRD BIRD FISH FISH FISH CAT CAT CAT DOG DOG DOG BIRD BIRD

SCALING Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

PRODTYPE

FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD FOOD TOYS TOYS TOYS TOYS TOYS TOYS TOYS TOYS

ID EUR G_CG1 G_CG2 G_CG3 G_CG4 G_H1 LC TC USD

EVDESCRIPTION Euro PC4You Consolidated PC4You Europe Consolidated PC4You Americas Consolidated PC4You Asia/Pacific Consolidated Investments Local Currency Transaction Currency United States Dollar

REPORTING Y

MD

SCALE

ENTITY E_CG1 E_CG2 E_CG3 E_CG4 E_H1

X X Y

CONSO_TYPE CURRENCY_TYPE DATASRC_LEVEL FIRST_CONS_DATE GROUP_CURRENCY PARENT_GROUP STAGE_ONLY STOREC_CALC STORE_ENTITY R E G 2007.DEC USD G_H1 Y G 2007.DEC USD G_CG1 Y G 2007.DEC USD G_CG1 Y G 2007.DEC USD G_CG1 Y G Y 2007.DEC USD G_H1 Y Y L N N T R

STORE_GROUP_CURR Y Y Y Y Y

ID USD EUR LC

EVDESCRIPTION US Dollar EURO Local Currency

SCALE 0 0 0

REPORTING Y Y

GROUP Report Report LC

STYLE

PARENT_GROUP

CURRENCY_TYPE R R L

ENTITY

ID AUD CAD CHF CNY DZD ESP EUR GBP JPY SGD THB TRL TTD TWD USD VEB ZMK

EVDESCRIPTION Australia Dollars Canada Dollars Switzerland Francs China Yuan Renminbi Algeria Dinars Spain Pesetas Euro United Kingdom Pounds Japan Yen Singapore Dollars Thailand Baht Turkey Liras Trinidad and Tobago Dollars Taiwan New Dollars United States Dollars Venezuela Bolivares Zambia Kwacha

REPORTING

MD M M M M M M M M M M M M M M M M M

SCALE

ENTITY

GROUP

STORED_CALC STYLE