6 million, or 12 cents per share, after the acquisition charge
Non-GAAP earnings per diluted share for the fourth quarter of 2005, which excludes the license acquisition charge
, increased by 143% to $0.
Section 2771 of the Provider Reimbursement Manual 15-1 requires certified transplant centers (CTCs) to establish a standard acquisition charge
(SAC) that reflects the average cost associated with acquiring each type of organ.
Fourth quarter and fiscal year 1998 results include a one-time acquisition charge
of $14 million and $176 million respectively.
Best's opinion that XL Capital's risk management controls are below expectations as the company takes an unanticipated charge, albeit below the operating line, continuing the trend established by the litany of NAC Re related reserve charges, the Winterthur acquisition charge
and higher than anticipated losses stemming from the 2005 catastrophe season.
OPOs are affected because the highest operating cost for most of the OPOs is the donor hospital cost and the highest operating cost for most transplant centers is the Standard Acquisition Charge
from the OPO.
Year-ago results also include a $94m acquisition charge
and a $17m legal settlement charge.
2m acquisition charge
on revenue which rose 17% to $32.
As previously announced, Adobe is targeting additional revenue from the acquisition of approximately $30 to $35 million, an acquisition charge
in the range of $12 to $15 million, and pro forma earnings per share dilution of approximately $0.
2 million (excluding a one-time acquisition charge
in Q2), compared to $9.
The transaction is expected to be neutral to earnings for the first two quarters, excluding a one-time acquisition charge
in the current quarter, as Airgas works to integrate the business, and accretive thereafter.
6 million, excluding a non-recurring acquisition charge
, for an operating margin of 20.