Found the answer...
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Posted by Will Carr on July 01, 2000 at 20:10:50:
In Reply to: stock exchange posted by Will Carr on July 01, 2000 at 19:57:29:
I spent more time reading more of the posts and found my answer. I followed the method described for the British Airways (I think) merger, and recorded it as a split of 72 to 100 (180/250 = .72), plus a "return of capital" of the difference.
Phew. That was confusing for me!