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SCHEDULE A

BUSINESS FRANCHISE TAX — CALCULATION OF WEST VIRGINIA TAXABLE CAPITAL (11-23-3 (b) (2))

Column 1

Column 2

Column 3 — Average

Beginning Balance

Ending Balance

(Col. 1 + Col. 2)

Dollar amount of common stock & preferred stock

Paid-in or capital surplus .......................................

Retained earnings appropriated & unappropriated

Adjustments to shareholders equity.......................

Shareholders undistributed taxable income...........

Accumulated adjustments account........................

7 Other adjustments accounts.................................

Add lines 1 through 7 of Column 3 .........................

. Less: Cost of Treasury stock.................................

Dollar amount of partner’s capital accounts...........

Capital - subtract line 9, Column 3 from line 8, Column 3................................................................................................

•

Multiplier for allowance for certain obligations/investments - Schedule B-1, Line 7......................................................

Allowance - Line 10 or 11 multiplied by line 12..............................................................................................................

Adjusted capital - subtract line 13 from line 10, or 11. If taxable only in West Virginia, check here

and enter this

amount on line16.............................................................................................................................................................

•

Apportionment factor - Form WV/CNF-120APT, Schedule B, Line 8 or Part 3, Column 3...............................................

TAXABLE CAPITAL - Line 14 multiplied by line 15 - Enter on page 1, Line 1..................................................................

SCHEDULE A-1

BUSINESS FRANCHISE TAX — SUBSIDIARY CREDIT (11-23-17 (c))

Column 2

Column 3

Column 4

Column 1

Recomputed Business

Percentage of

Allowable Credit

Account number and name of

Franchise Tax Liability

Ownership

(Column 2 X Column 3)

Subsidiary or Partnership

No.

Name

No.

Name

No.

Name

TOTAL — (Enter here and on Form WV/CNF-120TC, line 1, Column 1).......................................................................................

SCHEDULE A-2

BUSINESS FRANCHISE TAX — TAX CREDIT FOR PUBLIC UTILITIES AND ELECTRIC POWER GENERATORS (11-23-17 (b))

Gross income in West Virginia subject to the STATE Business and Occupation Tax......................................................

Total gross income of taxpayer from all activity in West Virginia....................................................................................

Line 1 divided by line 2....................................................................................................................................................

Business Franchise liability - From page 1, Line 3, reduced by any Subsidiary Credit...................................................

Allowable credit - Line 4 multiplied by line 3 - Enter here and on Form WV/CNF-120TC, line 2, Column 1......................

SCHEDULE A-3

BUSINESS FRANCHISE TAX — COMMERCIALLY DOMICILED FINANCIAL ORGANIZATION TAX CREDIT (11-23-27)

Franchise taxes actually paid to another state(s) - attach list of states and amounts...................................................

Capital subject to tax in another state(s).........................................................................................................................

West Virginia Business Franchise Tax rate - 0.7%.........................................................................................................

0.007

Adjusted franchise taxes paid to another state(s) - line 2 multiplied by line 3................................................................

Allowable credit - lesser of lines 1 or 4 - Enter on Form WV/CNF-120TC, line 3, Column 1...........................................

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