This excerpt taken from the KO 10-Q filed Apr 25, 2008.
3.2 Deemed Investment of Accounts.
All amounts credited to the Account of the Participant shall be deemed to be invested in shares of Common Stock. In addition, as of each date on which a dividend is paid on Common Stock, the Account shall be credited with the number of additional hypothetical shares of Common Stock that could have been purchased with the amount of dividends that would have been payable on the hypothetical shares of Common Stock credited to the Participant's Account. The number of additional hypothetical shares shall be determined using the Market Price of Common Stock on the date the dividend is paid on Common Stock. No hypothetical dividends will be credited within 30 days of the date of payment.