On September 25, 2007, Biomet Inc. merged with LVB Acquisition Merger Sub, Inc., a wholly-owned subsidiary of LVB Acquisition, Inc. LVB Acquisition, Inc. is indirectly owned by investment partnerships directly or indirectly advised or managed by The Blackstone Group L.P., Goldman Sachs & Co., Kohlberg Kravis Roberts & Co. L.P. and TPG Capital. These financial results have been prepared in a manner that complies, in all material respects, with generally accepted accounting principles in the U.S. with the exception of the omission of all purchase accounting adjustments relating to the merger and related transactions therewith, as permitted by the debt documents governing our new senior secured credit facilities and the notes issued on the closing date of the merger.