inVentiv Health Reports Record Financial Results for Fourth Quarter and Full...(Company's financial statements more dire...),Health

-- To present the financial statements on a more comparable period-to-

period basis;

-- To enhance investors' overall understanding of the Company's past

financial performance and its planning and forecasting of future

periods; and

-- To allow investors to assess the Company's financial performance using

management's analytical approach.

Table 3 below contains reconciliations of the non-GAAP financial measures contained in this press release to the most directly comparable GAAP financial measures.

The "adjusted" non-GAAP financial measures discussed in this press release is related to the following five factors:

-- Receivable reserve: During the second quarter of 2007, the Company

recorded additional reserves for receivables and other related expense

of $8.2 million ($4.8 million net of taxes), of which $0.1 million

(negligible, net of taxes) was reversed during the fourth quarter of

2007, mainly relating to a collections issue due to the bankruptcy of

one of its clients within the Commercial segment. Historical write-

offs have been minimal and the Company does not believe there is a

significant risk that the circumstances giving rise to these additional

reserves will recur in future periods. The 2007 full year results were

adjusted to exclude the recording and reversals of these receivable

reserves.

-- Other than Temporary Impairment on Marketable Securities: During the

fourth quarter of 2007, the Company recorded $0.8 million ($0.5 million

net of taxes) related to an other than temporary impairment of the

Company's Columbia Strategic Cash Portfolio ("CSCP"), which held

certain asset-bac
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