(B) The Company performs annual impairment tests for each of its reporting units. In addition, the Company may perform interim impairment tests as a result of changes in circumstances and certain financial indicators. Such tests may conclude that the carrying value of certain assets exceed their estimated fair values, resulting in the recognition of impairment charges.

During the fourth quarter of fiscal 2013, the Company recorded a goodwill impairment charge related to the Darphin reporting unit of $9.6 million.

(C) During the fourth quarter of fiscal 2013, the Company recognized an impairment charge related to the Darphin reporting unit of $8.1 million for its trademark.

During the second quarter and fourth quarter of fiscal 2012, the Company recognized impairment charges related to the Ojon trademark of $6.7 million and $3.3 million, respectively. During the fourth quarter of fiscal 2012, the Company recognized an impairment charge related to the Ojon customer list of $11.7 million.

(D) In the first quarter of fiscal 2013, the Company redeemed $230.1 million principal amount of its 7.75% Senior Notes due November 1, 2013. As a result, the Company recorded a pre-tax charge to earnings of $19.1 million ($12.2 million after tax), for the impact of the extinguishment of debt, equal to $.03 per diluted common share.

(E) In December 2012, the Company amended the agreement related to the August 2007 sale of Rodan + Fields to receive a fixed amount in lieu of future contingent consideration and other rights. As a result of the original and amended terms of this agreement, the Company recognized $23.1 million as other income in the consolidated statement of earnings during the year ended June 30, 2013.

In November 2011, the Company settled a commercial dispute with third parties that was outside its normal operations. In connection therewith, the Company received a $10.5 million cash payment, which has been classified as other income in the consolidated statement of earnings for the year ended June 30, 2012.

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