Separately, Britvic, Britain's second-biggest soft drinks maker after Coca Cola, warned of tough trading conditions in the soft drinks market, largely because of the rising cost of raw materials.
Soft drinks maker Britvic has reported a near 20% fall in profits after being hit by the cost of recalling newly designed Fruit Shoot bottles.
The soft drink maker partnered with Activision to deliver gamers Double XP to Call of Duty: Modern Warfare 3 players through specially marked bottles of Mountain Dew beverages throughout the launch window.
Warren Buffet, the unbelievably homespun billionaire and long-time Coca-Cola director and shareholder, has been a staunch critic of options accounting and called the soft drink maker's accounting change a "classy move, " adding that he would feel "far more comfortable" if other companies followed its lead.
Among them three beverage-companies, soft drink-maker Coca-Cola and brewers Anheuser-Busch InBev, SABMiller, and Heineken.
Investors have little enthusiasm for well-run old Japan firms, such as Kirin Beverage, a soft-drinks maker that has not yet found a new-Japan marketing angle.
Coca-Cola, the world's biggest soft-drinks maker, saw sales in Europe and China fall in the last quarter of 2012 and warned the year ahead would be unpredictable.
What matters is that this fuzzy logic rice maker makes soft rice.
The proposed merger of Irn Bru-maker AG Barr with rival soft drinks firm Britvic is to be investigated by the Competition Commission.
Over the years, he gained control of 25 companies, including Paraguay's biggest cigarette maker, Tabesa, and a popular soft drinks producer.
Just as minimal diversification makes any investment portfolio more risky, a maker of laundry detergent, cosmetics or soft drinks could be flirting with danger when a high percentage of sales are pushed through a single retailer.
PepsiCo, the No. 2 soda maker, gets 64 percent of its volume from soft drinks and only 7 percent from its Aquafina bottled water.
At Coca-Cola, the No. 1 soda maker, three-quarters of its volume in gallons comes from soft drinks, compared with 8 percent for its bottled waters including Dasani.
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