Appendix

SPECIMEN FINANCIAL STATEMENTS:

The Coca-Cola Company

NET OPERATING REVENUES Cost of goods sold GROSS PROFIT Selling, general and administrative expenses Other operating charges OPERATING INCOME Interest income Interest expense Equity incomenet Other income (loss)net Gains on issuances of stock by equity method investees INCOME BEFORE INCOME TAXES Income taxes NET INCOME BASIC NET INCOME PER SHARE DILUTED NET INCOME PER SHARE AVERAGE SHARES OUTSTANDING Effect of dilutive securities AVERAGE SHARES OUTSTANDING ASSUMING DILUTION Refer to Notes to Consolidated Financial Statements.

$ 28,857 10,406 18,451 10,945 254 7,252 236 456 668 173 7,873 1,892 $ 5,981 $ $ 2.59 2.57 2,313 18 2,331

$ 24,088 8,164 15,924 9,431 185 6,308 193 220 102 195 6,578 1,498 $ 5,080 $ $ 2.16 2.16 2,348 2 2,350

$ 23,104 8,195 14,909 8,739 85 6,085 235 240 680 (93) 23 6,690 1,818 $ 4,872 $ $ 2.04 2.04 2,392 1 2,393

The financial information herein is reprinted with permission from The Coca-Cola Company 2007 Annual Report. The accompanying Notes are an integral part of the consolidated financial statements. The complete financial statements are available through a link at the books companion website.

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Appendix B Specimen Financial Statements: The Coca-Cola Company

THE COCA-COLA COMPANY AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

ASSETS CURRENT ASSETS Cash and cash equivalents Marketable securities Trade accounts receivable, less allowances of $56 and $63, respectively Inventories Prepaid expenses and other assets TOTAL CURRENT ASSETS INVESTMENTS Equity method investments: Coca-Cola Enterprises Inc. Coca-Cola Hellenic Bottling Company S.A. Coca-Cola FEMSA, S.A.B. de C.V. Coca-Cola Amatil Limited Other, principally bottling companies and joint ventures Cost method investments, principally bottling companies TOTAL INVESTMENTS OTHER ASSETS PROPERTY, PLANT AND EQUIPMENTnet TRADEMARKS WITH INDEFINITE LIVES GOODWILL OTHER INTANGIBLE ASSETS TOTAL ASSETS LIABILITIES AND SHAREOWNERS EQUITY CURRENT LIABILITIES Accounts payable and accrued expenses Loans and notes payable Current maturities of long-term debt Accrued income taxes TOTAL CURRENT LIABILITIES LONG-TERM DEBT OTHER LIABILITIES DEFERRED INCOME TAXES SHAREOWNERS EQUITY Common stock, $0.25 par value; Authorized5,600 shares; Issued3,519 and 3,511 shares, respectively Capital surplus Reinvested earnings Accumulated other comprehensive income (loss) Treasury stock, at cost1,201 and 1,193 shares, respectively TOTAL SHAREOWNERS EQUITY TOTAL LIABILITIES AND SHAREOWNERS EQUITY Refer to Notes to Consolidated Financial Statements.

4,093 $ 2,440 215 150 3,317 2,587 2,220 1,641 2,260 1,623 12,105 8,441

1,637 1,549 996 806 2,301 488 7,777 2,675 8,493 5,153 4,256 2,810 $ 43,269 $

1,312 1,251 835 817 2,095 473 6,783 2,701 6,903 2,045 1,403 1,687 29,963

6,915 $ 5,919 133 258 13,225 3,277 3,133 1,890

5,055 3,235 33 567 8,890 1,314 2,231 608

880 878 7,378 5,983 36,235 33,468 626 (1,291) (23,375) (22,118) 21,744 16,920 $ 43,269 $ 29,963

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Specimen Financial Statements: The Coca-Cola Company

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THE COCA-COLA COMPANY AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

OPERATING ACTIVITIES Net income Depreciation and amortization Stock-based compensation expense Deferred income taxes Equity income or loss, net of dividends Foreign currency adjustments Gains on issuances of stock by equity investees Gains on sales of assets, including bottling interests Other operating charges Other items Net change in operating assets and liabilities Net cash provided by operating activities INVESTING ACTIVITIES Acquisitions and investments, principally beverage and bottling companies Purchases of other investments Proceeds from disposals of other investments Purchases of property, plant and equipment Proceeds from disposals of property, plant and equipment Other investing activities Net cash used in investing activities FINANCING ACTIVITIES Issuances of debt Payments of debt Issuances of stock Purchases of stock for treasury Dividends Net cash provided by (used in) financing activities EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS Net increase (decrease) during the year Balance at beginning of year Balance at end of year Refer to Notes to Consolidated Financial Statements.

5,981 $ 1,163 313 109 (452) 9 (244) 166 99 6 7,150

5,080 $ 938 324 (35) 124 52 (303) 159 233 (615) 5,957

4,872 932 324 (88) (446) 47 (23) (9) 85 299 430 6,423

(5,653) (99) 448 (1,648) 239 (6) (6,719) 9,979 (5,638) 1,619 (1,838) (3,149) 973 249

(901) (82) 640 (1,407) 112 (62) (1,700) 617 (2,021) 148 (2,416) (2,911) (6,583) 65

(637) (53) 33 (899) 88 (28) (1,496) 178 (2,460) 230 (2,055) (2,678) (6,785) (148)

1,653 (2,261) (2,006) 2,440 4,701 6,707 $ 4,093 $ 2,440 $ 4,701

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Appendix B Specimen Financial Statements: The Coca-Cola Company

THE COCA-COLA COMPANY AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF SHAREOWNERS EQUITY

NUMBER OF COMMON SHARES OUTSTANDING Balance at beginning of year Stock issued to employees exercising stock options Purchases of stock for treasury1 Treasury stock issued to employees exercising stock options Treasury stock issued to former shareholders of glacau Balance at end of year COMMON STOCK Balance at beginning of year Stock issued to employees exercising stock options Balance at end of year CAPITAL SURPLUS Balance at beginning of year Stock issued to employees exercising stock options Tax (charge) benefit from employees stock option and restricted stock plans Stock-based compensation Stock purchased by former shareholders of glacau Balance at end of year REINVESTED EARNINGS Balance at beginning of year Adjustment for the cumulative effect on prior years of the adoption of Interpretation No. 48 Net income Dividends (per share$1.36, $1.24 and $1.12 in 2007, 2006 and 2005, respectively) Balance at end of year ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Balance at beginning of year Net foreign currency translation adjustment Net gain (loss) on derivatives Net change in unrealized gain on available-for-sale securities Net change in pension liability Net change in pension liability, prior to adoption of SFAS No. 158 Net other comprehensive income adjustments Adjustment to initially apply SFAS No. 158 Balance at end of year TREASURY STOCK Balance at beginning of year Stock issued to employees exercising stock options Stock purchased by former shareholders of glacau Purchases of treasury stock Balance at end of year TOTAL SHAREOWNERS EQUITY COMPREHENSIVE INCOME Net income Net other comprehensive income adjustments TOTAL COMPREHENSIVE INCOME
1

2,318 8 (35) 23 4 2,318 $ 878 2 880 5,983 1,001 (28) 309 113 7,378 33,468 (65) 5,981 (3,149) 36,235 (1,291) 1,575 (64) 14 392 1,917 626 (22,118) 428 66 (1,751) (23,375) $ 21,744 $ $ 5,981 1,917 7,898 $

2,369 4 (55) 2,318 877 1 878 5,492 164 3 324 5,983 31,299 5,080 (2,911) 33,468 (1,669) 603 (26) 43 46 666 (288) (1,291) (19,644) (2,474) (22,118) $ 16,920 $ $ 5,080 666 5,746 $

2,409 7 (47) 2,369 875 2 877 4,928 229 11 324 5,492 29,105 4,872 (2,678) 31,299 (1,348) (396) 57 13 5 (321) (1,669) (17,625) (2,019) (19,644) $ 16,355 $ $ 4,872 (321) 4,551

Common stock purchased from employees exercising stock options numbered approximately zero shares, zero shares and 0.5 million shares for the years ended December 31, 2007, 2006 and 2005, respectively.

Refer to Notes to Consolidated Financial Statements.

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