On Nov 11, 5:04*am, inetquestion <inetquest...[at]hotmail.com> wrote:
- quote -

Without having looked at the 10K, my guess is that some authorized
restricted stock was cashed in (or awarded and offset by new common -
I haven't looked up the details), thereby reducing the liability on
the balance sheets. The other item you noticed probably is offset by
reduction of assets, and is an accounting timing thing, matching to
periods and matching to actual dispositions. Or, if BMY had posted
losses, then its current accumulating earnings (retained) are reducing
the accumulated losses .

I believe drug companies are best analyzed by looking at the current
patent life of their products, the effects of expiration, and their
drug pipelines (new, pending tests and approvals).

- quote -


Restricted stock
2006: (128)
2007: (97)
Percent change: 24.22%

Accumulated other comprehensive loss
2006: (1645)
2007: (1461)
Percent change: 11.19%