Common use of USE OF ESTIMATES Clause in Contracts

USE OF ESTIMATES. The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Table of Contents Athersys, Inc. Notes to Consolidated Financial Statements (continued)

USE OF ESTIMATES. The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Table of Contents AthersysA certain prior year amount has been reclassified to conform to the current year financial statement presentation. Jasc Software, Inc. Notes to Consolidated Financial Statements (continued)

USE OF ESTIMATES. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts reported in of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and accompanying notesthe reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates. Table of Contents Athersys, Inc. Notes to Consolidated Financial Statements (continued).