Cost Basis

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SPIN INFORMATION
"COST BASIS"
On SEPTEMBER 30, 2000 The Dun & Bradstreet Corporation ("Old D&B") distributed all of the shares of The New D&B Corporation ("New D&B") to the holders of record of Old D&B stock on September 20, 2000 (the "Record Date"). The following information should be utilized in calculating your U.S. federal income tax basis:
Old D&B Stock (Moody's) *76.34
New D&B Stock (Dun & Bradstreet) *23.66%
*Calculation of Percentage of Tax Basis Allocable Between Dun & Bradstreet and Moody's Shares

On JUNE 30, 1998 The Dun & Bradstreet Corporation executed a tax-free spin-off distribution to holders of record of Dun & Bradstreet's common stock on July 17, 1998 (the "Record Date"). The distribution resulted in two public companies trading on the New York Stock Exchange: The Old Dun & Bradstreet Corporation (renamed R.H. Donnelley Corporation) with stock symbol RHD and The New Dun & Bradstreet Corporation (renamed The Dun & Bradstreet Corporation) with stock symbol DNB. The following information should be utilized in calculating your U.S. federal income tax basis:
DUN & BRADSTREET 91.14%
R.H. DONNELLEY 8.86%

On NOVEMBER 1, 1996 The Dun & Bradstreet Corporation ("Dun & Bradstreet") distributed all of the shares of ACNielsen Corporation ("ACNielsen") and Cognizant Corporation ("Cognizant") in a tax-free distribution to the holders of record of Dun & Bradstreet's common stock on October 21, 1996 (the "Record Date"). The following information should be utilized in calculating your U.S. federal income tax basis:
DUN & BRADSTREET 37.43%
COGNIZANT 53.74%
ACNIELSEN 8.83%