1.  This does not mean that they conduct their audits negligently or sacrifice their independence by condoning accounting treatments that are demonstrably wrong.

2.  Both proposed mergers would be tax-free stock swaps employing a pooling-of-interests accounting treatment.

3.  A decision on accounting treatment will be made at the end of the fiscal year in March.

4.  With certain limitations, companies can decide which type of accounting treatment they want to use.