11.   The stock exchange was structured as a tax-free reorganization for federal income tax purposes and as a pooling of interests for accounting purposes, the company said.

12.   Zandi also noted that Intel must convert its European earnings to dollars for accounting purposes.

13.   Until now, the euro has only been used for accounting purposes.

14.   The merger, which still must be approved by regulators, will be treated as a pooling of interests for accounting purposes.