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Technology Stocks : JDS Uniphase (JDSU) -- Ignore unavailable to you. Want to Upgrade?

To: Kent Rattey who wrote (295)	5/4/1999 12:09:00 PM
From: quidditch	Read Replies (1) \| Respond to of 24042

Given the SEC's recent indication that pooling of interest treatment will be curtailed/eliminated (I'm not sure what FASB is doing with this--any one know?), UNPH, as the putative acquiror, in effect has to employ purchase accounting treatment. The value of the acquisition in excess of book must appear on the surviving company's books as goodwill, to be amortized over prescribed time period. Perhaps some of the accounting types can help me out with the appropriate amortization period and any other errors here. Regards. Liacos_samui

To: Kent Rattey who wrote (295)	5/4/1999 4:21:00 PM
From: Kent Rattey	Read Replies (2) \| Respond to of 24042

Uniphase Corporation to Join Nasdaq-100 Index Beginning May 5, 1999 WASHINGTON, May 4 /PRNewswire/ -- Uniphase Corporation (Nasdaq: UNPH - news), of San Jose, California, will become a component of the Nasdaq-100 Index®, effective at the close of trading Tuesday, May 4, 1999. Uniphase will replace Jacor Communications, Inc. (Nasdaq: JCOR - news), which is scheduled to be acquired by Clear Channel Communications, Inc. Uniphase Corporation, with a market capitalization of $ 5 billion, is a leader in the field of optoelectronics. It designs, develops, manufactures and markets fiber optic telecommunications components, modules and lasers. The company's products are sold to the telecommunications and cable television markets. The Nasdaq-100 Index, launched in January 1985, rose more than 80 percent in 1998, although past performance is not necessarily indicative of future performance. The Nasdaq-Amex Market Group(SM), which operates The Nasdaq Stock Market® and the American Stock Exchange®, is a subsidiary of the National Association of Securities Dealers, Inc. (NASD®), the largest securities-industry, self-regulatory organization in the United States. The union of Nasdaq® and Amex® creates the world's first financial market that brings together central auction specialist and multiple Market Maker systems.