21.   A division of the Walt Disney Co. said Tuesday that it plans to purchase a majority stake in toysmart.com, a e-commerce retailer of educational toys.

22.   A majority stake in each would be sold to Polish pension funds, which have not yet been created and whose ownership remains unclear.

23.   A plan that FSO officials unveiled today in Warsaw would put FSO and FSL under one umbrella company, with Daewoo holding majority stakes in both.

24.   A non-EU airline cannot own a majority stake in an EU carrier.

25.   A spin-off is when a company decides to sell a division or a business unit by offering a majority stake to the public in an initial offering.

26.   A stock exchange started trading in May, while a law now being drafted would allow foreigners to hold majority stakes in enterprises operated in partnership with Qatari investors.

27.   About a year ago, a unit of the Interpublic Group of Cos. of New York bought a majority stake in Mullen.

28.   According to advisers to the companies, the deal could involve the creation of a new company in which Deutsche Telekom shareholders would own the majority stake.

29.   ABN Amro of the Netherlands has taken a majority stake in another Thai bank.

30.   After the merger Cybernet will have a majority stake in the new company called Cybernet Internet Services, Inc.