I've read article "NPATH: A MEASURE OF EXECUTION PATH COMPLEXITY AND ITS APPLICATIONS" Nejmeh, Communications of the ACM Feb 1988 pp 188-200, it says nothing about NPath complexity for try-catch-finally statement.
The formula I deduced is
NP(T-C-F) = (NP(try-range) + S(NP(catch)))*NP(finally),where
NP(finally) = NP(finally-range) or 1, if no finally block range is present,and
NP(catch) = NP(catch-range)(Here is an interesting side question if java multicatch should be counted as catch with multiple branches with NP(catch-expr) added to its complexity.)
My knowledge of subject field of CS is quite low, so I am not sure is my formula is correct or if the concept of NPath complexity is applicable to exception handling code.