It will be accounted for as a pooling of interests.

Those charges are usually avoided under a pooling of interests.

The deal is to be accounted as a tax-free pooling of interests.

If all goes as planned, no merger announced after June 30 will be able to use pooling of interests accounting.

Several analysts had been expecting a pooling of interests between the two companies, an accounting arrangement that would avoid good will costs.

Interim said the merger, which would be recorded as a tax-free pooling of interests, was expected to close in June.

Moreover, financial analysts say, Republic is relying on a controversial accounting practice known as pooling of interests.

The acquisition was accounted for as a stock-for-stock pooling of interests valued at just more than $400 million.

It was acquired using an accounting method known as pooling of interests, in which the books of two companies are simply combined.

Republic will issue 20 million shares to finance the purchase, which will be done under a pooling of interests agreement.

Among other effects, the option could prevent an alternative business combination with Mobil from being accounted for as a "pooling of interests".

The issue relates to the accounting method used by First Bank and most banking deals, known as pooling of interests.

Medpartners said it would account for the acquisition of Summit as a pooling of interests.

Western's acquisition is to be a tax-free stock-for-stock transaction, done on a pooling of interests basis.

The transaction will be considered a pooling of interests and treated as a tax-free exchange to Cullinet shareholders, the companies said.

Under the deal, Madge would issue common shares worth $165 million to Teleos in a pooling of interests.

Chrysler and Daimler are seeking to minimize taxes by treating the deal as a so-called pooling of interests.

They plan to use a controversial accounting method known as a pooling of interests that allows them to avoid billions of dollars in expenses.

Lucent cannot take advantage of a mergers accounting practice known as a pooling of interests until this October.

We think the Financial Accounting Standards Board will eliminate pooling of interests.

There's bound to be a pooling of interests, and possibly you'll be one of the men who'll help to bring it about."

The company said results reflect a merger with Interstate Water Co. that was accounted for as a pooling of interests.

The bank holding company, based in Charlotte, N.C., said the transaction was accounted for as a pooling of interests.

But under the Companies Act, all business combination transactions must be characterized as either acquisitions (purchases) or mergers (pooling of interests).

The merger qualified as a tax-free reorganization in the US, and that it was accounted for on a "pooling of interests" basis.