Supplemental Information Regarding Conference Call Remarks of July 22, 2005

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 2004, ROIC has been calculated from GAAP financial data on an as reported basis. The first three quarters of 2004 include the results of the Corporation's fine and technical papers business in consolidated operating profit as previously reported. For the fourth quarter of 2004, the results of these businesses are presented as discontinued operations as a result of their spin-off. Therefore, fourth quarter GAAP basis reported consolidated operating profit reflects the results of continuing operations. For 2005, ROIC has been calculated from GAAP financial data on as reported basis, except for the exclusion of an unusual item (AJCA incremental tax expense) from the effective tax rate for the second quarter. We calculate ROIC as follows: