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Accounting Aspects of Acquisitions
A Pooling of Interests Method Pro Forma
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Acquisition and Properties aggregate appraisal approval approximately Bank Board of Directors Buyer capital cash certificates Closing Date Coca-Cola Company Coke NY Common Coke NY's Common Shares Company's consummation Corporation's court cumulative voting Debentures debt December 31 Delaware dissenting Distribution dividends earnings effect entitled Exchange executive officers fair federal income tax Franzia Fred Meyer funds holders Houdaille Common Stock interest investment company investors issuer Jerome Kohlberg Kidder Leslie Fay leveraged buy-out liabilities liquidation loan Merger Agreement Merrill Lynch Newco Norris Shares Offer to Purchase operations outstanding shares payment person plaintiffs Plan prior Proxy Statement pursuant receive Regulation Reorganization respect result Revolving Credit Rule Schedule 13D Section securities shareholders shares of Coke shares of Common Soft Drink Special Meeting stock options stockholders Subordinated Notes subsidiary substantially Surviving Corporation tax consequences tender offer tion Transactions vote Wine Division