Coca-Cola Enterprises accounting change to have no impact on The Coca-Cola Company results

ATLANTA - The Coca-Cola Company said<br> today that its financial results would not be impacted by the change in accounting methodology announced earlier today by its bottling partner Coca-Cola Enterprises. <br> <br> Because the Company eliminates the financial<br> effect of different accounting methods with its equity investees, there is no impact to The Coca-Cola Company&#39;s results and no accounting adjustments are required to be made by the Company as a result of the CCE accounting change.<br> <br> Accordingly, the Company remains comfortable with earnings and volume expectations for the fourth quarter and full-year 2001 results.<br> <br> Coca-Cola Enterprises announced the financial impact of changing its method of accounting for recording infrastructure support programs received from The Coca-Cola Company. However, The Coca-Cola Company has historically used a different method of accounting for infrastructure programs. <br> <br> The Company&#39;s fourth quarter and full-year 2001 financial results will be<br> released on Tuesday morning, January 29, 2002. <br> <br>

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