Pooling Treatment. BRC shall have received the reasonable assurances of Price Waterhouse LLP, BRC's independent public accountants, to BRC's satisfaction, that the transactions contemplated by this Agreement qualify for pooling-of-interests accounting treatment in accordance with Accounting Principles Board Opinion No. 16 and the rules and regulations of the SEC.
Pooling Treatment. SCB shall have received a letter from Deloitte & Touche LLP, dated the date of the Proxy Statement and confirmed in writing at the Effective Time, stating that it knows of nothing with respect to SCB that prohibits Acquiror from accounting for the Merger as a pooling of interests.
Pooling Treatment. Acquiror shall have received a letter from KPMG Peat Marwick LLP, dated the date of the Proxy Statement and confirmed in writing at the Effective Time, regarding KPMG Peat Marwick LLP's concurrence with Acquiror's management as to the appropriateness of pooling of interests accounting for the Merger under Accounting Principles Board Opinion No. 16, if the Merger is consummated in accordance with this Agreement.
Pooling Treatment. The parties agree to cooperate and to take such actions as are reasonably necessary to permit Newco properly to account for the transaction contemplated by this Agreement as a pooling-of-interests.
Pooling Treatment. SCHWAB and UST intend the Merger to qualify as a "pooling of interests" for accounting purposes. Each of SCHWAB and UST and their respective affiliates shall use commercially reasonable efforts to cause the Merger to so qualify and to obtain the letters referred to in Section 7.1(f). Each of SCHWAB, MERGER SUB and UST and each of their respective affiliates shall not take any action and shall not fail to take any action or suffer to exist any condition which action or failure to act or condition would prevent, or would be reasonably likely to prevent, the Merger from qualifying as a "pooling of interests" for accounting purposes.
Pooling Treatment. Neither party will or will permit any of their affiliates to knowingly take any action that would jeopardize the Merger receiving pooling of interest treatment for tax purposes.
Pooling Treatment. Metals shall have received advice in form and substance satisfactory to Metals from an accounting firm satisfactory to Metals to the effect that the Exchange will qualify for pooling-of-interests accounting under Opinion No. 16.
Pooling Treatment. The Buyer shall be satisfied that there is not a material risk that the transactions contemplated hereby may not be accounted for by the Buyer as a pooling of interests; and
Pooling Treatment. Purchaser, the Company and each Securityholder ------------ ----------------- agree that they will not take any action, or fail to take any action, to prevent P-Com and Purchaser from accounting for the purchase of the Securities for financial accounting and reporting purposes as a pooling of interests in accordance with United States generally accepted accounting principles and the pronouncements of the SEC. Concurrently with the execution of this Agreement, the accountants for each of P-Com and the Company shall provide the other with a draft opinion in writing in a form acceptable to the other that such transaction may be accounted for as a pooling of interests transaction.
Pooling Treatment. PALFED shall not have taken any action that would prevent the Merger from qualifying for pooling-of-interests accounting treatment under Accounting Principles Board Opinion No. 16 if closed and consummated in accordance with this Agreement.
