As more fully discussed in Note 2, mer ger-related costs and other special char ges were recorded in various quar- ters in fiscal 2000 and 1999. The following table summarizes the impact of such costs, as well as the impact of the pro forma adjustments related to ALP taxes on net ear nings and diluted earnings per share in the quarters in which they were recorded (in millions, except per shar e amounts): In June 1998, the FASB issued Statement of Financial Accounting Standards No. 133 (“SFAS 133”), “Account- ing for Derivative Instruments and Hedging Activities,”  as amended in June 2000 by Statement of Financial Accounting Standards No. 138 (“SFAS 138”), “Account- ing for Certain Derivative Instruments and Certain Hedg- ing Activities,” which requires companies to recognize all derivatives as either assets or liabilities in the balance sheet and measure such instruments at fair value. As amended by Statement of Financial Accounting Standar ds No. 137 (“SFAS 137”), “Accounting for Derivative Instr u- ments and Hedging Activities – Defer ral of the Effective Date of FASB Statement No. 133,” the pr ovisions of SFAS 133 will require adoption no later than the begin - ning of the Company’s fiscal year ending June 30, 2001. Adoption of SFAS 133, as amended by SFAS 138, is not expected to have a material impact on the Company’ s consolidated financial statements.  On December 3, 1999, the SEC issued Staf f Account- ing Bulletin No. 101 (“SAB 101”), “Revenue Recognition in Financial Statements” which requires adoption during the fourth quarter of fiscal 2001. At this time, the Com - pany does not anticipate that the adoption of SAB 101 will have a material impact on the consolidated financial statements. The Company will continue to analyze the impact of SAB 101, including any amendments or fur ther interpretation, based upon the relevant facts and circum- stances at the time of adoption. On August 24, 1997, the Company and Ber gen announced that they had entered into a definitive merger agreement (as subsequently amended by the par ties  on March 16, 1998), pursuant to which a wholly owned subsidiary of the Company would be mer ged with and into Bergen (the “Bergen Merger Agreement”). On March 9, 1998, the FTC filed a complaint in the United States Dis - trict Court for the District of Columbia seeking a pr elimi- nary injunction to halt the pr oposed merger. On July 31, 1998, the District Court granted the FTC’s request for  an injunction to halt the pr oposed merger. On August 7, 1998, the Company and Bergen jointly terminated the Bergen Merger Agreement. In accordance with the terms of the Bergen Merger Agreement, the Company was required to reimburse Bergen for $7.0 million of transac - tion costs upon termination of the Bergen Merger Agree- ment. Additionally, the termination of the Bergen Merger Agreement caused the costs incurred by the Company (that would not have been deductible had the mer ger been consummated) to become tax deductible, r esulting in a tax benefit of $12.2 million. The obligation to r eim- burse Bergen and the additional tax benefit ar e reflected in the consolidated financial statements in the four th quarter of the fiscal year ended June 30, 1998. On August 16, 2000, the Company completed the purchase of Bergen Brunswig Medical Corporation for approximately $180 million, subject to post-closing adjustments. On July 26, 2000, the Company completed the purchase of a manufacturing facility and the rights  to two proprietary, topical drug delivery technologies from Advanced Polymer Systems, Inc. for $25.0 million at closing and contingent future payments totaling poten- tially an additional $26.5 million. On July 19, 2000, the Company completed the purchase of Rexam Healthcare Packaging’s folding-carton manufacturing operations  in Guaynabo, Puerto Rico for $32.5 million, subject  to post-closing adjustments. All three acquisitions will  be accounted for as purchase transactions for financial reporting purposes.  Cardinal Health, Inc. Annual Report 2000 51 15. Terminated Merger Agreement 16. Subsequent Events 14. Recently Issued Financial  Accounting Standards First Second Third Fourth Quarter Quarter Quarter Quarter Fiscal 2000 Net earnings $ (29.7) $ (3.4) $ (9.1) $ (7.6) Diluted net earnings per Common Share $ (0.10) $ (0.01)  $ (0.03) $ (0.03) Fiscal 1999 Net earnings $ (26.3) $ 0.9  $ (71.5) $ (11.4) Diluted net earnings per Common Share $ (0.10) $ 0.01  $ (0.25) $ (0.04)