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(a)	Financial Statements of Business Acquired

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(b)	Pro Forma Financial Information

(d)	Exhibits

23.1	Consent of Deloitte LLP, Independent Auditors.

99.1	The audited consolidated financial statements of EECOL Holdings Ltd. as of January 31, 2012, January 31, 2011 and February 1, 2010 and for the years ended January 31, 2012 and 2011.

99.2	The unaudited consolidated financial statements of EECOL Holdings Ltd. as of and for the six months ended July 31, 2012.

99.3	The unaudited pro forma condensed combined financial statements as of and for the nine months ended September 30, 2012 that gives effect to the acquisition of EECOL Holdings Ltd.

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1.	Nature of business

2.	Adoption of new accounting framework

(a)	recognized all assets and liabilities whose recognition is required by the new standards;

(b)	did not recognize items as assets or liabilities if the new standards do not permit such recognition;

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2.	Adoption of new accounting framework (continued)

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2.	Adoption of new accounting framework (continued)

a)	Correction of prior period errors

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2.	Adoption of new accounting framework (continued)

d)	Foreign currency translation

3.	Significant accounting policies

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4.	Accounts receivable

5.	Inventories

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6.	Property and equipment

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7.	Investment in partnership, joint venture and company subject to significant influence

8.	Bank loans

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9.	Long-term debt

11.	Deferred tenant inducement

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12.	Pension plans

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14.	Commitments

15.	Financial instruments

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16.	Reconciliation from ASPE to generally accepted accounting principles in the United States of America (“US GAAP”)

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16.	Reconciliation from ASPE to generally accepted accounting principles in the United States of America (“US GAAP”) (continued)

(a)

US GAAP has specific guidance related to continuing involvement with respect to sale-lease backs of real estate that does not exist under ASPE. The Company concluded that one lease historically recorded as a sale-leaseback transaction in 2012 under ASPE was required to be reclassified as a capital lease under US GAAP due to the lease containing elements of continuing involvement. In addition, the derecognition of the asset is prohibited under US GAAP. The above adjustments reverse the Company's historical recording of an asset sale and rent expense, generated a liability based on the proceeds received and recorded interest expense and amortization expense related to the obligation and the asset, respectively.

(b)

The Company has historically valued their pension plans based on the calendar year-end which was appropriate under ASPE. US GAAP requires pensions to be valued as of the reporting date. The Company updated the valuations to reflect a valuation date that aligns with the Company's fiscal year ends. This resulted in reconciling items for the change in the pension benefit obligation and asset values. The adjustment related to the year ended January 31, 2012 resulted in decrease in pension expense of $358,810, an increase in the accrued pension benefit liability of $11,558,658 and a decrease in accumulated other comprehensive income of $14,143,736. The adjustment related to the year ended January 31, 2011 resulted in an increase in the pension benefit obligation of $14,728,972, an increase in pension expense of $564,129 and an increase to retained earnings of $97,349.

(c)	As discussed in Note 2 of the consolidated financial statements, the Company adopted ASPE on a retrospective basis during the year ended January 31, 2012. The Company applied an exemption under Section 1500, First Time Adoption, effectively resetting the cumulative foreign currency translation balance to nil on adoption. This exemption is not permitted under US GAAP.

(d)

ASPE permits a company to use a tax payable methodology within the consolidated financial statements. Under US GAAP, a company must apply the deferred tax method of accounting. US GAAP uses the asset and liability method whereby deferred income tax assets and liabilities are recognized for temporary differences between financial statement carrying amounts of assets and liabilities and their respective income tax bases. Deferred income tax assets are recorded in the financial statements if realization is considered more likely than not. A valuation allowance is established, if necessary, to reduce any deferred income tax asset to an amount that is more likely than not to be realized. Additionally, the income tax adjustment reflects the impact on income taxes of the US GAAP adjustments described in this footnote.

(e)	The Company has historically recorded cumulative translation adjustments ("CTA") under ASPE within equity whereas US GAAP requires CTA be recorded in accumulated other comprehensive income.

(f)	There are no differences that would impact the consolidated statement of cash flows as it pertains to the subtotals of operating, financing and investing activities.

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17.	Subsequent event

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4.	Accounts receivable

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5.	Inventories

6.	Property and equipment

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15.	Reconciliation from ASPE to generally accepted accounting principles in the United States of America (“US GAAP”)

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15.	Reconciliation from ASPE to generally accepted accounting principles in the United States of America (“US GAAP”) (continued)

(a)

US GAAP has specific guidance related to continuing involvement with respect to sale-lease backs of real estate that does not exist under ASPE. The Company concluded that one lease historically recorded as a sale-leaseback transaction in 2012 under ASPE was required to be reclassified as a capital lease under US GAAP due to the lease containing elements of continuing involvement. In addition, the derecognition of the asset is prohibited under US GAAP. The above adjustments reverse the Company's historical recording of an asset sale and rent expense, generated a liability based on the proceeds received and recorded interest expense and amortization expense related to the obligation and the asset, respectively.

(b)

The Company has historically valued their pension plans based on the calendar year-end which was appropriate under ASPE. US GAAP requires pensions to be valued as of the reporting date. The Company updated the valuations to reflect a valuation date that aligns with the Company's fiscal year ends. This resulted in reconciling items for the change in the pension benefit obligation and asset values. The adjustment related to the six months ended July 31, 2012 resulted in decrease in pension expense of $1,322,380, a decrease in the accrued pension benefit liability of $2,948,210 and an increase in accumulated other comprehensive income of $567,941. The adjustment related to the six months ended July 31, 2011 resulted in a decrease in the pension benefit obligation of $3,485,397 and a decrease in pension expense of $347,628.

(c)	The Company adopted ASPE on a retrospective basis during the year ended January 31, 2012. The Company applied an exemption under Section 1500, First Time Adoption, effectively resetting the cumulative foreign currency translation balance to nil on adoption. This exemption is not permitted under US GAAP.

(d)

ASPE permits a company to use a tax payable methodology within the consolidated financial statements. Under US GAAP, a company must apply the deferred tax method of accounting. US GAAP uses the asset and liability method whereby deferred income tax assets and liabilities are recognized for temporary differences between financial statement carrying amounts of assets and liabilities and their respective income tax bases. Deferred income tax assets are recorded in the financial statements if realization is considered more likely than not. A valuation allowance is established, if necessary, to reduce any deferred income tax asset to an amount that is more likely than not to be realized. Additionally, the income tax adjustment reflects the impact on income taxes of the US GAAP adjustments described in this footnote.

(e)	The Company has historically recorded cumulative translation adjustments ("CTA") under ASPE within equity whereas US GAAP requires CTA be recorded in accumulated other comprehensive income.

(f)	There are no differences that would impact the consolidated statement of cash flows as it pertains to the subtotals of operating, financing and investing activities.

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16.	Subsequent event

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•	the audited consolidated financial statements of WESCO as of and for the year ended December 31, 2011 prepared in accordance with U.S. GAAP;

•	the unaudited consolidated financial statements of WESCO as of and for the nine months ended September 30, 2012 prepared in accordance with U.S. GAAP;

•	the audited consolidated financial statements of EECOL for the year ended January 31, 2012 prepared in accordance with ASPE and reconciled to U.S. GAAP; and

•	the unaudited consolidated financial statements of EECOL as of October 31, 2012 and for the nine months ended October 31, 2012 prepared in accordance with ASPE and reconciled to U.S. GAAP.

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A.	The following adjustments were made to reflect the preliminary estimate of the fair value of net assets acquired and liabilities assumed (in millions) in the unaudited combined pro forma balance sheet:

B.	This adjustment represents the capitalization of the debt issuance costs associated with the new term loans and revolving credit facility and the elimination of existing unamortized debt issuance costs (in millions):

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C.	This adjustment reflects the repayment of the Senior Subordinated Debt 2017 and recognition of the $1.9 million pre-payment penalty.

D.	This adjustment represents the repayment of the outstanding balance on EECOL’s line of credit.

E.

The term loans discussed in Note 4, combined with borrowings against the revolving credit facility and accounts receivable securitization facility, were used to extinguish the Senior Subordinated Debt 2017 and fund the acquisition. This adjustment reflects the total borrowings against these facilities, net of the related debt discount of $10.0 million on the term loans. The following table shows the net proceeds from borrowings against each of the debt facilities (in millions):

F.	Transaction costs related to the acquisition totaled $4.0 million. Of this amount, $1.4 million was incurred in the nine months ended September 30, 2012 and $2.6 million has been included in other current liabilities in the unaudited pro forma consolidated balance sheet.

G.	This adjustment represents the elimination of EECOL’s historical equity.

H.	This adjustment represents the net increase in depreciation expense resulting from the preliminary estimated fair value of certain property and buildings, resulting in adjustments of $0.3 million and $0.6 million for the nine months ended September 30, 2012 and for the year ended December 31, 2011, respectively.

I.	This adjustment reflects the increase in amortization expense related to recording EECOL’s customer relationships intangible asset at their preliminary estimated fair value, resulting in adjustments of $16.7 million and $22.8 million for the nine months ended

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J.	This adjustment reflects the reversal of interest expense of $11.3 million and $8.4 million and the amortization of debt issuance costs of $0.3 million and $0.2 million for the year ended January 31, 2012 and the nine months ended October 31, 2012, respectively, relating to the Senior Subordinated Debt 2017 that was repaid just prior to the acquisition closing date.

K.

This adjustment represents interest expense on borrowings under the term loans, revolving credit facility, and accounts receivable securitization facility as if the borrowings occurred on January 1, 2011. The interest rates used to calculate pro forma interest expense on these debt facilities ranged from 1.4% to 4.5%. A 1/8th variance in interest rates would change pro forma interest expense by $1.2 million and $1.6 million for the nine months ended September 30, 2012 and the year ended December 31, 2011, respectively.

L.	This adjustment reflects amortization of debt issuance costs and discount related to the new term loans and amortization of debt issuance costs associated with the amended revolving credit facility as if the debt was incurred on January 1, 2011.

M.	This adjustment eliminates the transaction costs incurred for the nine months ended September 30, 2012 as these costs are directly related to the acquisition and are not recurring.

N.	This adjustment represents the tax effect of pro forma adjustments and is based on the estimated applicable statutory tax rates in the U.S. and Canada.

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1.

US GAAP has specific guidance related to continuing involvement with respect to sale-lease backs of real estate that does not exist under ASPE. The Company concluded that one lease historically recorded as a sale-leaseback transaction in 2012 under ASPE was required to be re-characterized as a capital lease under US GAAP due to the lease containing elements of continuing involvement. In addition, the derecognition of the asset is prohibited under US GAAP. The above adjustments reverse the Company's historical recording of an asset sale and rent expense, generated a liability based on the proceeds received and recorded interest expense and amortization expense related to the obligation and the asset, respectively.

2.

The Company has historically valued their pension plans based on the calendar year-end which was appropriate under ASPE. US GAAP requires pensions to be valued as of the reporting date. The Company updated the valuations to reflect a valuation date that aligns with the Company's fiscal year ends. This resulted in reconciling items for the change in the pension benefit obligation and asset values. The adjustment related to the nine months ended October 31, 2012 resulted in decrease in pension expense of $738,838, a decrease in the accrued pension benefit liability of $2,217,246 and an increase in accumulated other comprehensive income of $851,911. The adjustment related to the year ended January 31, 2012 resulted in decrease in pension expense of $358,810, an increase in the accrued pension benefit liability of $11,558,658 and a decrease in accumulated other comprehensive income of $14,143,736.

3.	The Company adopted ASPE on a retrospective basis during the year ended January 31, 2012. The Company applied an exemption under Section 1500, First Time Adoption, effectively resetting the cumulative foreign currency translation balance to nil on adoption. This exemption is not permitted under US GAAP.

4.

ASPE permits a company to use a tax payable methodology within the consolidated financial statements. Under US GAAP, a company must apply the deferred tax method of accounting. US GAAP uses the asset and liability method whereby deferred income tax assets and liabilities are recognized for temporary differences between financial statement carrying amounts of assets and liabilities and their respective income tax bases. Deferred income tax assets are recorded in the financial statements if realization is considered more likely than not. A valuation allowance is established, if necessary, to reduce any deferred income tax asset to an amount that is more likely than not to be realized. Additionally, the income tax adjustment reflects the impact on income taxes of the US GAAP adjustments described in this footnote.

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