Item 14. Principal Accounting Fees and Services.

The information required by this item will be contained in the Form 10-K Amendment under the heading “Fees for Services Provided by the Independent Registered Public Accounting Firm.”

III-1

PART IV

(a)

1. Financial Statements.

The financial statements of Paramount filed as part of this report on Form 10-K are listed on the Index on page II-44.

2. Financial Statement Schedules.

The financial statement schedule required to be filed by Item 8 of this Form 10-K is listed on the Index on page II-44.

3. Exhibits.

The exhibits listed in Item 15(b) of this Part IV are filed or incorporated by reference as part of this Form 10-K. The Index to Exhibits begins on page E-1.