Pooling Opinion. The Company shall have received each of the letters described in Section 5.16.
Pooling Opinion. Acquiror shall have received an opinion paid for by Acquiror from Ernst & Young to the effect that the Merger shall be accounted for on the "pooling of interests" method of accounting.
Pooling Opinion. The Company and Parent shall have received a written opinion of Coopers & Xxxxxxx, in form and substance reasonably satisfactory to each of them, to the effect that the Merger will qualify for accounting treatment as a pooling of interests. To the extent such a legal opinion is requested by Coopers & Xxxxxxx, Xxxxx Xxxx & Xxxxxxxx, counsel to Parent, shall have delivered its opinion, in form and substance reasonably satisfactory to Coopers & Xxxxxxx, that Western Resources, Inc. is not an affiliate of Parent. Each party agrees to make reasonable and necessary representations and covenants in connection with the rendering of the opinion of Coopers & Xxxxxxx, and Parent shall make reasonable and necessary representations in connection with the rendering of the opinion of Xxxxx Xxxx & Xxxxxxxx.
Pooling Opinion. TMW's board of directors has received a written opinion from Deloitte & Touche LLP ("D&T") dated July 24, 1998 and updated as of November 11, 1998, relating to the eligibility of TMW to be a party to a Share Restructuring Plan accounted for as a "pooling of interests" (the "TMW Pooling Opinion").
Pooling Opinion. Parent shall have received each of the letters described in Section 5.15; provided, however, if within 10 business days after the date on which all other closing conditions of Section 6.1 and 6.3 have been satisfied (including, but not limited to, receipt of the letters described in Section 5.15(A)), Parent has not received the letter described in Section 5.15(B)(ii) solely because of actions on the part of Parent or its shareholders who are affiliates which prevent the Merger from qualifying as a pooling of interests transaction, then the condition that such letter be received shall be deemed waived by Parent.
Pooling Opinion. API shall have received an opinion from Coopers & Xxxxxxx LLP to the effect that the Merger qualifies for pooling-of-interests accounting treatment if consummated in accordance with this Agreement.
Pooling Opinion. The Company shall have received the opinion of Price Waterhouse LLP, dated as of the date on which the Registration Statement shall become effective and the Effective Time, to the effect that the Merger qualifies for pooling-of-interests accounting treatment under Accounting Principles Board Opinion No. 16 if consummated in accordance with this Agreement. 6.3
Pooling Opinion. Parent shall have received a report from KPMG LLP, dated as of the date on which the Registration Statement shall become effective and the Effective Time, to the effect that as of the date of the report, they concur with Parent's conclusion that no conditions exist that would preclude Parent's ability to be a party to a business combination with the Company to be accounted for as a pooling of interests.
Pooling Opinion. The Company shall have received a report from Deloitte & Touche LLP, dated as of the date on which the Registration Statement shall become effective and the Effective Time, to the effect that as of the date of the report, they concur with the Company's conclusion that no conditions exist that would preclude the Company's ability to be a party to a business combination with Parent to be accounted for as a pooling of interests.
Pooling Opinion. Parent shall have received the opinion of Wipfli, Ullrich Bertelson LLP, dated as of the Effective Time, xx xxx exxxxx txxx xxx Xerger qualifies for pooling-of-interests accounting treatment if consummated in accordance with this Agreement.
