Article: WENDY'S COMPLETES TIM HORTONS MERGER; TRANSACTION WILL HELP WENDY'S 1996 EARNINGS

DUBLIN, Ohio, Jan. 3 /PRNewswire/ -- Wendy's International, Inc. (NYSE: WEN) has completed the merger with Tim Hortons, a privately-owned Canadian restaurant chain of nearly 1,200 units. The value of the transaction is about $450 million (US) based on the 12/29/95 closing price of Wendy's stock.

Wendy's agreed to issue 16.45 million shares of common stock in exchange for all of the outstanding shares of Hortons' Canadian parent company. The transaction will be treated as a pooling-of-interests. Wendy's assumed about $105 million (US) in debt in connection with the transaction. The debt will be repaid with some of the proceeds Wendy's received from the issuance of ...

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