31.   Vivendi discovered the irregularities during routine checks after the meeting in which shareholders rejected a controversial management plan to award stock options to top executives.

32.   In a letter to Eaton that analysts viewed as an ackowledgment of defeat, Kerkorian said he would withdraw if Chrysler shareholders rejected his offer.

33.   News reports earlier this week speculated Seiyu shareholders would reject the deal because the asking price was too cheap.

34.   Northern said later it was recommending shareholders reject the higher offer.

35.   Several prominent shareholders in ESAB rejected the earlier offer after the group announced better than expected half-year results.