Interim Results - Part 3

ABB Ltd
24 July 2002

PART 3

ABB Ltd and Consolidated
Subsidiaries

Six Months Ended June 2002

Appendix A - Historical Divisional Data for Industries division and 
Corporate/Other 1 and Restructuring charges and related asset-writedowns 
per division (unaudited)

Industries                        Q2/2002  Q1/2002   FY2001  Q4/2001  Q3/2001  Q2/2001                           Q1/2001
                                                                
Orders                              1,222    1,181    4,865    1,071    1,023    1,196                             1,575
Revenues                            1,098      946    5,060    1,428    1,194    1,206                             1,232
EBIT                                   51       34      154       22       32       44                                56
Depreciation & amortization           -12      -12      -94      -25      -23      -23                               -23
Non-recurring goodwill                  0        0      -41      -11      -10      -10                               -10
amortization (SFAS 142)
Restructuring & related asset          -2       -6      -38      -36       -2        0                                 0
write-downs
Capital gain2                           0        0        0        0        0        0                                 0
Capital expenditure                     7        2       35       17        9        4                                 5
Employees                          22,584   23,191   23,392   23,392   24,224   24,107                            24,576
Corporate/Other
Orders                               -675     -529   -2,449     -441     -993     -562                              -453
Revenues                             -579     -393   -1,893     -484     -566     -416                              -427
EBIT                                 -268      -99     -672     -312     -158     -139                               -63
Depreciation & amortization            35       40      177       51       46       44                                36
Non-recurring goodwill                  0        0      -24      -11       -5       -3                                -5
amortization (SFAS 142)
Restructuring & related asset         -11       -4      -63      -51        1       -9                                -4
write-downs
Capital gain2                          11       59       31       15        3       12                                 1
Capital expenditure                    44       64      272      126       20       67                                59
Employees                          30,245   30,310   35,648   35,648   37,663   38,219                            38,417

1 Includes adjustments to eliminate inter-division transactions

2 Aggregated capital gains on divisional level are shown only if they are 
material, in any case if they are above 10% of divisional EBIT

Restructuring charges and         6M/2002  Q2/2002  Q1/2002
related asset-writedowns per                      
division
Utilities                               5        3        2
Industries                              8        2        6
Oil, gas and petrochemicals             0        0        0
Power technology products              32        1       31
Automation technology products         27       15       12
Financial services                     19       19        0
Corporate / other                      15       11        4
Total                                 106       51       55




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