Article: Company reports.(Sage Group PLC discontinues merger with Visma ASA)(Marks and Spencer PLC )(Brief article)

Byline: Nicholas Neveling

COMPANY REPORTS

FTSE 100

Accounting software group Sage's bid for vendor Visma has been frozen after the Norwegian software company's board decided [pounds sterling]334m was not enough money.

Sage though has refused to offer more money for the company -- its initial offer tabled three weeks ago was made after securing a recommendation from Visma that it was offering a fair price for its shares.

But the board of Visma has reportedly changed its mind after the company's revenues surged by 25% in the first quarter of the year, beating market expectations.

Marks & Spencer has lost its tax ...

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