Supplemental Information Regarding Conference Call Remarks of January 24, 2006

Return on Invested Capital (ROIC) is a measure of the return we earn on the capital invested in our businesses. Improving ROIC is a primary objective of our Global Business Plan. Our incentive compensation plans also contain ROIC objectives. We calculate ROIC on a rolling average four quarter basis using reported quarterly financial information. For 2005, ROIC has been calculated from GAAP financial data on an as reported basis, except for the exclusion of unusual items related to our Competitive Improvement Initiative programs and taxes on the American Jobs Creation Act dividends. For the fourth quarter 2004, the results of the Corporation's fine and technical papers businesses are presented as discontinued operations as a result of their spin-off. Therefore, fourth quarter 2004 GAAP basis reported consolidated operating profit reflects the results of continuing operations. We calculate ROIC as follows:

Where for each of the most recent four quarters:

A = total reported operating profit for the period excluding unusual items related to the Competitive Improvement Initiative programs

B = total reported nonoperating expense for the period

C = average effective tax rate for the period adjusted to exclude the tax effects of the Competitive Improvement Initiative programs and the effect of incremental tax expense related to AJCA

D = total reported share of net income of equity companies for the period

E = average total assets for the period

F = average total current liabilities for the period

G = average debt payable within one year for the period