31.   Then the Cifra Wal-Mart joint venture companies will be merged into Cifra.

32.   There is no cookie-cutter approach to merging two companies successfully into one.

33.   They also say that Exxon and Mobil are using an accounting method usually reserved for merging companies of equal size, which is clearly not the case here.

34.   Time Warner and Turner confirmed that they were negotiating to merge their companies.

35.   Weill recently agreed to merge his company with Citicorp, the largest financial deal in history.

36.   Yamaichi is also considering steps to help troubled brokerage affiliates prepare for deregulation, such as merging weaker companies and providing new working capital, media reports have said.

37.   Asked whether local production companies should be merged, the Prime Minister said some of them had done so, but their progress was limited.

38.   British Airways, which owns the two airlines, wants to merge the companies.

39.   But he was unsure if the port management companies would be merged into one or two entities.

40.   Commenting on a suggestion to merge the company with those operating similar core businesses, Tebyan said that that would be up to the administration.