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To: Mang Cheng who wrote (30041)	4/25/1999 9:56:00 AM
From: Mr.Fun	Read Replies (2) \| Respond to of 45548

Many people have been confusing pooling of interest with stock-based purchases. Let me make this clear: stock for stock acquisitions may be pooling transactions (balance sheets and income statements simply combined) or purchases (acquired company assets accounted for at market value on balance sheet and goodwill depreciated on income statement). Nortel-Bay was a purchase paid for with stock. European companies chould do the same - pay with stock then depreciate the difference between book value and market price paid.

To: Mang Cheng who wrote (30041)	4/25/1999 4:07:00 PM
From: Harold S. Kirby	Read Replies (1) \| Respond to of 45548

Mang: "Pooling of Interests" will no longer be available...Accounting rules pertaining to such will no longer be allowed! That is why one will see more mergers these next two years before this accounting technique is no longer allowed. BTW stock in "hand" is just like cash..so are stock options...Mr. Casey and others taught us that lesson...look at loss of capitalization because of such. Strong Capitalization of any business a big "plus" when they need to go to the mkt for financing! HKirby