an aggregate cost of $302.8 million, have been r epur- chased under an accelerated share repurchase program and placed into treasury shares. The 7 million shares repurchased under the program are subject to a future contingent purchase price adjustment to be settled based upon the difference in the market price of the Company’s common stock at the time of settlement compared to the market price as of Mar ch 16, 2000.  The forward stock purchase contract allows the Company to determine the method of settlement. As of June 30, 2000, the cost to settle the transaction would be appr oxi- mately $115.1 million; when settled the amount will  be charged to common shares in treasury. The Company invests cash in deposits with major banks throughout the world and in high quality shor t-term liquid instruments. Such investments are made only in instru- ments issued or enhanced by high quality institutions. These investments mature within three months and the Company has not incurred any related losses. The Company’s trade receivables, finance notes and accrued interest receivable, and lease receivables are exposed to a concentration of cr edit risk with customers in the retail and healthcare sectors. Credit risk can  be affected by changes in reimbursement and other eco- nomic pressures impacting the acute care portion of the healthcare industry. However, such credit risk is limited due to supporting collateral and the diversity of the cus - tomer base, including its wide geographic dispersion. The Company performs ongoing credit evaluations of its cus- tomers’ financial conditions and maintains r eserves for credit losses. Such losses historically have been within the Company’s expectations. During fiscal 2000, the Company’s two largest cus- tomers individually accounted for 12% and 14% of oper - ating revenue, respectively. During fiscal 1999 and fiscal 1998, the same two customers individually accounted for 11% and 13% of operating r evenue, respectively. These two customers are serviced primarily through the Pharma- ceutical Distribution and Provider Services and Medical- Surgical Products and Services segments. During fiscal 2000, 1999 and 1998, one customer accounted for 52%, 57% and 62% of bulk deliveries, r espectively.  On March 16, 2000, the Company’s Board of Direc- tors authorized the repurchase of up to an aggr egate  of $750 million of Common Shar es. Through June 30, 2000, approximately 7 million Common Shares, having At June 30, 2000 and 1999, the Company’ s authorized capital shares consisted of (a) 500,000,000 Class A com - mon shares, without par value; (b) 5,000,000 Class B common shares, without par value; and (c) 500,000 non- voting preferred shares without par value. The Class A common shares and Class B common shar es are collec- tively referred to as Common Shares. Holders of Class A and Class B common shares are entitled to share equally in any dividends declared by the Company’s Board  of Directors and to participate equally in all distributions of assets upon liquidation. Generally, the holders of Class A common shares are entitled to one vote per shar e  and the holders of Class B common shar es are entitled  to one-fifth of one vote per shar e on proposals presented to shareholders for vote. Under certain circumstances,  the holders of Class B common shar es are entitled to vote  as a separate class. Only Class A common shar es were outstanding as of June 30, 2000 and 1999. The Company also becomes involved fr om time-to-time in other litigation incidental to its business, including without limitation inclusion of certain of its subsidiaries as a potentially responsible party for environmental cleanup costs. Although the ultimate r esolution of the liti- gation referenced herein cannot be forecast with certainty, the Company intends to vigorously defend itself and does not believe that the outcome of any pending litigation will have a material adverse effect on the Company’s consoli- dated financial statements.  latex products. Some of these cases ar e now beginning  to proceed to trial. Because of the incr ease in claims filed and the ongoing defense costs that will be incur red, the Company believes it is probable that it will continue  to incur significant expenses related to the defense  of cases involving natural rubber latex gloves. At this time, the Company is unable to evaluate the extent  of total potential liability, and unable to estimate total potential loss. The Company believes that a substantial portion of any liability will be cover ed by insurance, sub- ject to self-insurance retentions, exclusions, conditions, coverage gaps, policy limits and insur er solvency. 10. Concentrations of Credit Risk  and Major Customers 9.  Shareholders’ Equity 46 Cardinal Health, Inc. Annual Report 2000 Notes to Consolidated Financial Statements