21.   The purchase is the second acquisition in as many months for First Union Rail, a subsidiary of the Charlotte, North Carolina-based banking company.

22.   This is the second major acquisition in six months for Jones Apparel.

23.   The deal is the second major acquisition by Manulife of Zurich operations in the last two years.

24.   With this second acquisition, the German company becomes the largest foreign brewer in Romania, the release said.