Question
From:(redacted)
Sent:Thursday, September 07, 2006 5:26 PM
To:Verne, B. Michael
Subject:Hypothetical Question
Mr.Verne:
I was wondering if you could help me with ahypothetic question. Company A will be consummating the acquisition of CompanyB, a non-reportable transaction, in one month. Company A has entered anagreement to acquire Company C in a reportable transaction that will consummatein two months if early termination is granted.
MustCompany A adjust its item 5 revenues to reflect the pending acquisition ofCompany B when it reports the Company C acquisition? Item 5's instructions appearto be phrased in terms of the reporting person as it is at the time ofnotification and adjusting the revenues for completed transactions, so I wouldconclude that it would not be necessary.