text: Affecting our 2002 net earnings and basic and diluted earnings per share is the implementation of Statement of 
  Financial Accounting Standards No. 141, "Business Combinations" ("SFAS No. 141") and Statement of Financial 
  Accounting Standards No. 142, "Goodwill and Other Intangible Assets" ("SFAS No. 142"). SFAS No. 141 requires 
  that all business combinations initiated after June 30, 2001 be accounted for under the purchase method and 
  addresses the initial recognition and measurement of goodwill and other intangible assets acquired in a business 
  combination. SFAS No. 142 addresses the initial recognition and measurement of intangible assets acquired outside 
  of a business combination and the accounting for goodwill and other intangible assets subsequent to their 
  acquisition. SFAS No. 142 provides that intangible assets with finite useful lives be amortized and that goodwill 
  and intangible assets with indefinite lives not be amortized, but rather be tested at least annually for impairment. 
  SFAS No. 142 was effective January 1, 2002 for calendar year companies; however, acquired goodwill and 
  intangible assets recorded in the acquisition of City Bancshares, Inc. closed subsequent to June 30, 2001 were 
  subject immediately to its provisions. 