Consulting » Extraordinary Items – Not doing it by the book – their own book.

(a) “The regulatory process … would have taken many months …” (b) “… the transaction had taken longer than expected …” (c) “… consideration of the corporate culture should ideally be carried out as part of the earliest stage of the transaction.” (d) “… potentially considerable disruption to client service …” (e) “The costs and resources required to merge the cultures of the two firms have made the proposed merger impractical.”