I make this declaration in support of the United States’ Opposition to Defendant Chamberlain’s Motion in Limine to Exclude Irrelevant Prejudicial Documents Pursuant to Federal Rule of Evidence 403.

Autonomy Corporation Limited and Ors v Michael Richard Lynch and Anor Day 52 July 22, 2019 Autonomy Corporation Limited and Ors v Michael Richard Lynch and Anor Day 52 July 22 2019 Opus 2 International - Official Court Reporters Phone: +44 (0)20 3008 5900 Email : transcripts©opus2.com Website: https://www.opus2.com

At the same time there was also issues about whether 3 Q I suggest the reason for producing a MAF DiscoverTech had submitted three orders and there was to you that all of the necessary proof to meet all of the acceptance I completely disagree.

19 Q. Are you there describing a recollection from the time, where all of the paperwork and the terms and the 2 0 Q. Can we go to your witness statement at [C/51/138} just Dr Lynch, all the stuff about the DiscoverTech purchase to look at whatyousay at paragraph 338. orders?

15 Q Prisa was a Spanish and Portuguese media company having arrived in good order in things like hardware So this is part of correct Mr Hussain was updating you very regularly on the the fact there were multiple purchase orders and what 17 A And Latin American I believe yes to be recognised and those are decisions made by the 18 Q And you knew that at the time in Q1 2011 finance and legal department 3 Q. But is this at the time?

Discontinued products . None of the acquired products were continued so! DOL growthis actually understated. rapid growthin the cloud 3.

Rule 404(b)(1) provides: “Evidence of any other crime, wrong, or act is not admissible to prove a person’s character in order to show that on a particular occasion the person acted in accordance with the character.” Here, none of the ...

But you asked me whether -- you gave me 6 a de±lnitive statement that none of it was used that way 7 and I disagree with that.

The importantthing here is that none of 18 19 20 21 this is happening in the shadows.

From: Harvey, Kathryn Sent: Tuesday, November 15, 2011 2:51 PM To: Sarin, Manish Cc: Bhagat, Varoon; Hsiao, Emily (Corp Dev) Subject: RE: Autonomy deal model questions Thanks Manish — This was helpful, its been a crazy week(so sorryI didn’t respond sooner) but did want to let you knowthat I think we are good with the answer below — no additional color needed.

During discussions with Autonomy folks in conjunction with our valuations, we learned that they have had approx $100M/yearin revenue coming from the sale of Dell HW products.

c,., c,., Executive summary 2011 observations ► Q4 areas of focus webOS/Palm impairments and contact costs Compaq tradename impairment risk Autonomy acquisition Income tax provision ► No significant changes to planned audit approach for ongoing operations Testing thresholds aligned to revised forecasts ► Reasonable judgments by management on accounts requiring estimation - Consistent level of conservatism ► Unrecorded audit differences are immaterial ► Unremediated internal control deficiencies are not significant ► Income tax process and control environment are improving Continued effort in 2012 Audit is substantially complete, pending review of the year-end tax provision

~ ill ERNST & YOUNG Quality In Everything We Do Q4 FY'11 Update ► webOS/Palm Goodwill Intangibles - Supplier accruals - Non GAAP adjustment considerations ► Compaq tradename .... Book value ~ fair value .

Impairment considerations Utilization of the tradenarne ► Autonomy acquisition .... · Valuation of intangibles - preliminary , FY'12 revenue recognition/maintenance pricing - Cash confirmation procedures Revenue includes $115M of hardware ► ES contracts IDA Singapore Atcatel Lucent Bonus ► Software accounting Internally developed vs. developed for resale Page3 Ernst & Young Executive Private and confidential s!l ERNST & YOUNG Quali(ymEverything We Vo

3.2.10 While the examples in IAS 18.16 are not an exhaustive list, if none of the four examples apply, then the likelihood of the transfer of significant risk and reward increases.

While these examples are not an exhaustive list, if none of the five examples apply, then the likelihood increases that the entity retains neither Extract from the 2009 PWC IFRS Manual of Accounting, para.

None of these conditions contain criteria related to the extent of negotiations or the timing within an entity’s reporting period required to agree a transaction.

Judge: Hon.

Charles Breyer

Date: February 21, 2024 Time: 2:00 pm Court: Courtroom 6 – 17th Floor Date Filed: January 31, 2024 Trial Date: March 18, 2024

1 2 3 4 5 6 7 8 9 The Court, having fully considered the papers and arguments presented by the parties, hereby DENIES the Government’s Motion in Limine to Admit Evidence of Autonomy Systems Limited’s Restatement and Related Summary Charts.

I, Philippe Cerf, of Martello Expert Services, Warnford Court, 29 Throgmorton Street, London EC2N 2AT, have been instructed by Clifford Chance LLP to provide a summary of the principal considerations surrounding the acquisition and takeover of a UK public company.

I joined Credit Suisse in London as a Managing Director in the M&A Group, where I initially worked as a generalist M&A advisor while retaining coverage responsibility for a number of accounts principally in the technology space.

There are no legal provisions such as poison pills or dual classes of shares to give the Target board additional negotiation leverage or the ability to block a transaction that is deemed unsatisfactory to the board.9

Qualifications & Education: • Harvard Business School, Master of Business Administration (MBA) HEC Paris Non-Executive & Advisory: • Areas of Expertise Investment Banking • • Mergers and Acquisitions (Private and Public Transactions, Domestic and Crossborder, Buyside, Sellside, Fairness Opinions, Independent Valuations, LBOs, JVs, Recapitalisations) • Corporate Finance (Debt and Equity Advisory, Leveraged Finance, IPOs, Equity Block Trades) Industry Focus: Technology •

He joined Credit Suisse in London as a Managing Director in the M&A Group, initially working as a generalist M&A advisor while retaining coverage responsibility for a number of accounts principally in the technology space.