51.   The merger creates a much more diversified financial services company that corresponds more to the model of the moment.

52.   The merger creates the potential for greater conflicts of interest among the firms that both serve as independent auditors and consultants.

53.   The merger will create a company with drilling assets about evenly divided between crude oil and natural gas.

54.   The merger will create an entity called United Bank of Switzerland that will dominate domestic Swiss banking and offer investment banking services worldwide.

55.   The merger will create Landesbank Baden-Wuerttemberg.

56.   The merger would create a vast company with holdings in the entertainment and communications industries.

57.   The merger would create the second-largest agricultural exchange in the U.S. after the Chicago Board of Trade.

58.   The merger also would create one of the biggest investment banks in the world, combining the UBS securities business with CS First Boston of the U.S.

59.   The merger would create a funds manager of a similar size to AMP.

60.   The merger would create a major new utility in the fast-changing era of energy deregulation.