The Coca-Cola Company Quarterly report pursuant to Section 13 or 15(d)

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Nonrecurring gain (loss) fair value measurement

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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Amount, before tax, of (gain) loss recognized for the (reversal of write-down) write-down to fair value, less cost to sell, of a disposal group. Excludes discontinued operations.

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This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.

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The profit or loss on sales of previously unissued stock by equity investees made to investors outside the consolidated group that is not reported as operating income. Represents the difference in the parent company's carrying amount of the equity interest in the subsidiary or equity investee immediately before and after the transaction.

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Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill.

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Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.

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The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.

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The charge against earnings resulting from the aggregate write down of tangible assets from their carrying value to their fair value.

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