(A) the total of all amounts each of which is an outlay or expenditure made or incurred by the taxpayer as a result of a transaction that occurred before 1972 for the purpose of acquiring the government right, or the taxpayer’s original right in respect of the government right, to the extend that the outlay or expenditure was not otherwise deducted in computing the income of the taxpayer for any taxation year and would, if made or incurred by the taxpayer as a result of a transaction that occurred after 1971, be an eligible capital ex ...[+++]penditure of the taxpayer, and

(a) added to that capital dividend account under paragraph (b) of the definition “capital dividend account” in subsection 89(1) in respect of a dividend received on a share of the capital stock of another corporation if it is reasonable to consider that any portion of the capital dividend account of that other corporation immediately before that dividend became payable consisted of amounts added to that account under paragraph 87(2)(z.1) or paragraph (b) of that definition as a result of a transaction or a series of transactions that would not have been so added had the transaction occurred or the series of transactions been commenced a ...[+++]fter 4:00 p.m. Eastern Daylight Saving Time, September 25, 1987;

(b)the provisions on capital reductions shall not apply on a reduction in the subscribed capital, the purpose of which is to offset losses incurred or to include sums of money in a non-distributable reserve provided that, following that operation, the amount of such reserve is not more than 10 % of the reduced subscribed capital; and

‘recycling’ means the reuse of a recovered fluorinated greenhouse gas following a basic cleaning process.

Following the transaction, Honeywell will become a wholly owned subsidiary of GE.

Following the operation, the two companies' respective parent companies, the Kar-Tess Group (Greece) and The Coca-Cola Company (US) will be the two largest shareholders in the enlarged Hellenic bottling operations.