81.   Osprey will pay for the acquisition through bank borrowings, a rights issues, the sale of redeemable cumulative convertible preferred shares and new common shares.

82.   One ADR represents one-twelfth of a preferred share of SAP stock.

83.   Per-share figures are after payment of dividends on preferred shares.

84.   Per-share figures in both quarters reflect dividends paid on preferred stock and premiums paid for converting the preferred shares.

85.   Preferred shares are bought and sold just like common shares of the same company.

86.   Preferred share issues, analysts said, are the quickest way to replenish capital without risking a market meltdown.

87.   Preferred shares are somewhat less sensitive to rates than bonds of the same duration because of their subordination to bonds.

88.   Preferred shares became popular with banks partly because they are seen as more attractive on public stock exchanges and can be used in equity offerings.

89.   Preferred shares issued by Time Warner Inc., which can be redeemed as cash or Hasbro stock, had not started trading.

90.   Proceeds from the offering will be used to purchase shares of a subsidiary and preferred shares of Mercury.