0001194396-02-000027 Sample Contracts

COGNOS INCORPORATED COGNOS CORPORATION ARGON ACQUISITION CORP. ADAYTUM, INC. AGREEMENT AND PLAN OF REORGANIZATION Dated as of December 19, 2002

Agreement and Plan of Reorganization • December 23rd, 2002 • Cognos Inc • Services-prepackaged software • Delaware

• Contract Type
  Agreement and Plan of Reorganization
• Filed
  December 23rd, 2002
• Company
  Cognos Inc
• Industry
  Services-prepackaged software
• Jurisdiction
  Delaware

AGREEMENT AND PLAN OF REORGANIZATION, dated as of December 19, 2002 (this “Agreement”), by and among COGNOS INCORPORATED, a Canadian corporation (“Parent”); COGNOS CORPORATION, a Delaware corporation and a wholly-owned subsidiary of Parent (“US Sub”), ARGON ACQUISITION CORP., a Delaware corporation and a wholly-owned subsidiary of US Sub (“Merger Sub”); and ADAYTUM, INC., a Delaware corporation (“Adaytum”).