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This excerpt taken from the WBMD 8-K filed Nov 21, 2006. Investment
in Matthews
In April 2000, the Company paid $1,000,000 in cash and issued
103,000 shares of its common stock valued at approximately
$567,000 as consideration for the acquisition of its 22%
ownership in Matthews Book Company (Matthews). The
Company values its investment in Matthews, in which the Company
does not have the ability to exercise significant influence,
using the cost method of accounting.
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