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Technology Stocks : Advanced Micro Devices - Moderated (AMD) -- Ignore unavailable to you. Want to Upgrade?

To: Biomaven who wrote (179971)	12/6/2005 11:42:12 AM
From: pgerassi	Read Replies (2) \| Respond to of 275872

Dear Biomaven: Does "Pricing" constitute the consumation of the IPO or just the first phase? I thought that the IPO itself completes in early 2006. Thus actually occuring in Q1 2006. Q4 and the annual report could present with and without Spansion figures, but the former would be the GAAP ones. As for comparisons, 2006 earnings (CPG only) would be compared to 2005 earnings (CPG & Spansion), as it should. Still the GAAP numbers would still have 40% of Spansion gains and losses included in the final number as Other Income (Loss). IMHO, the CPG earnings will far outshadow any Spansion earnings or losses in 2006. Pete