1160
Any deal , friendly or hostile , would almost assuredly be a stock swap , which is necessary to preserve the tax-free , pooling-of-interest accounting , they said .
 None
Please list all entity words in the text that fit the category.Output format is "type1: word1; type2: word2". 
Option: location, else, organization, person 
Text: {0} 
Answer:
 None