1.   It was founded after the Price family split off from the merged company.

2.   The accounts also provide details of the gains so far on executive share options in the merged company.

3.   A dispute over the shareholding of a merged company which would have dominated the European aviation scene proved the main stumbling block.

4.   Allied Signal, General Electric and Lucent Technologies all now have specialists dedicated to integration of merged companies.

5.   Also, a study will be conducted to determine whether the merged company would wield too much market power.

6.   Although the merged company would have employees with overlapping job responsibilities, the growth of the company should cushion any job losses caused by the merger, Esrey said.

7.   Analysts have speculated the consulting business of the merged companies would feed off their auditing business, creating potential conflicts of interest and crowding out smaller, local competitors.

8.   Analysts agree that the merged companies should benefit from a broader product offering and will be well positioned to serve companies moving into electronic commerce and online transactions.

9.   Analysts and management consultants have been critical of high-level job-sharing arrangements at merged companies, citing their inherent instability because of a lack of clear lines of command.

10.   Analysts say the merged company will list at a time when the market is starved for blue chip companies with good earnings potential.