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"K" LINE AND TAIYO DIRECTORS APPROVE SHARE EXCHANGE

“K” LINE AND TAIYO DIRECTORS APPROVE SHARE EXCHANGE

   The boards of directors of Kawasaki Kisen Kaisha and of
fellow Japanese shipping company Taiyo Kaiun Kabushiki Kaisha have approved a
previously-announced share exchange plan.
    Under the plan, "K" Line will issue new shares and exchange
them for Taiyo’s shares. Taiyo will become a 100-percent subsidiary of the "K"
Line group.
    The share exchange, due to be completed on Feb. 22, 2000, will increase
"K" Line’s share capital by Yen415 million ($4 million).
    The share deal is subject to the approval of a shareholders’
meeting of Taiyo, scheduled on Jan. 20.
    "K" Line currently has 41.7 percent of the stock of Taiyo, a
company engaged in shipowning, ship management, vessel chartering and the management of
sport gyms. Taiyo, based in Tokyo, has annual revenues of about 5.2 billion yen ($44
million).