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rmarchma

02/03/05 4:58 PM

#94002 RE: laranger #93996

Ranger re a binding arbitration award you asked:

..."Deep down, do you really believe IDCC would report an award that is under challenge/appeal?"

Yes I do. They should go ahead and record any binding arbitration award into Revenues immediately upon the ruling by the arbitration panel. However IDCC would probably need to make footnote disclosure in the reported Financial Statements, if the arbitration award is appealed or in any way challanged by Nokia.