Anon - -
The SEC Edgar database carries filing information for companies since
1995. You will have to register but it's a painless process (and with
cookies, it recognizes me each time that I go back). The entry page
is:
SEC Info
http://www.secinfo.com/
Before that date you'll need access to federal depository libraries
with SEC microfiche. Your larger public libraries or business school
libraries will have the fiche files. A major city (New York, Chicago,
San Francisco) also will have an SEC reading room with fiche.
Okay, enough of the preliminaries. In the Edgar database, I'd
recommend starting with a search for United Asset Management (UAM).
The last Form 10-K/Annual Report was filed for 1999, before the
acquisition by Old Mutual. You'll find exhibit 21.1 has a complete
list of the subsidiaries.
Two acquisitions in 1994 (Provident Investment Counsel and Heitmann
Financial) are covered in substantial detail in December, 1994
exhibits, filed as 8-K statements. I've provided the link here but
you'll probably have to log into the SEC Edgar site before you can get
there directly:
United Asset Management
8-K for 12/1/1994
http://www.secinfo.com/dRqWm.b3Vm.d.htm
In the Heitmann/JMB Institutional Realty transaction, the purchase
terms and accounting (including tax issues) are discussed in section
6, "Tax Matters." The 8-K for UAM says that assets of the prime
business are being treated as a purchase.
You might also want to see management discussions during these
periods, as they have extensive comments on the impact of
consolidating Dwight Asset
Management Company, Suffolk Capital Management, JMB Institutional
Realty (Heitmann), Investment Research Company, and Pell, Rudman &
Co., Inc. in the 1994 annual report. At least one of those
transactions (Investment Research Co.) was reported as a pooling of
interests.
Of course, a second option is to look at Old Mutual filings with the
SEC. Some documents will be repeated between the two databases.
Given the number of subsidiaries and acquisitions for UAM, you're
probably best starting there.
Google search strategy:
SEC Edgar database + United Asset Management
SEC Edgar database + Old Mutual
If any of this is unclear, please let me know via a clarification
request before rating this answer.
Best regards,
Omnivorous-GA |
Clarification of Answer by
omnivorous-ga
on
11 Feb 2003 11:18 PST
Anon --
I've done quite a bit of financial research and don't have a great
suggestion for old analysts research. The two best suggestions would
be a good business school library near you or the brokerage firms
themselves (which would only work well in New York City).
Two popular services, Standard & Poor's and Value Line, are likely to
be the best sources of widely available information. And they're
likely to be archived at most public libraries.
However, as I'm sure you're aware, they don't analyze companies in
quite the detail that a Merrill Lynch or Bear Stearns analyst would.
And they don't cover some specialized industries, such as the
investment management business in which UAM participates.
A third possible way to research the topic would be to use the Wall
Street Journal index (available at many public libraries through the
Proquest online service) to find articles relevant to UAM. This would
really be a last resort, because the Journal's reporting is excellent
but coverage of accounting issues for companies is normally very low.
Best regards,
Omnivorous-GA
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