Form: S-3

Registration statement for specified transactions by certain issuers

May 7, 1998

COMPUTATION OF RATIOS OF EARNINGS TO FIXED CHARGES

Published on May 7, 1998



Exhibit 12


Statement Regarding Computation of Ratios of Earnings to Fixed Charges



Fiscal years ended
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1994 1995 1996 1997 1998
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Income before income taxes 3,695 4,258 4,359 4,877 5,719
Capitalized interest (65) (70) (50) (44) (33)
Minority interest (4) 4 (13) (27) (78)
Adjusted profit before tax 3,626 4,192 4,296 4,806 5,608

Fixed Charges
Debt Interest 331 520 692 629 555
Capital lease interest 186 186 196 216 229
Capitalized interest 65 70 50 44 33
Interest component of rent 289 383 425 449 477
Total fixed expense 871 1,159 1,363 1,338 1,294

Profit before faxes and fixed expenses 4,497 5,351 5,659 6,144 6,902

FIXED CHARGE COVERAGE 5.16 4.62 4.15 4.59 5.33

Operating rent expense 361 479 531 561 596
Interest portion ratio 80% 80% 80% 80% 80%

Interest portion of rents 289 383 425 449 477