In the next month or so, it must provide the S.E.C. with restated numbers from past years and assure shareholders that it has come up with more acceptable accounting methods for future ones.

It was clear that his intention was to assure shareholders that the settlement would not alter the company's day-to-day operations.

An important factor in getting an bid through is assuring shareholders and local officials that the London exchange will "keep that international focus," Mr. Charlton said.

Mr. Best and other Atmos executives sought to assure shareholders on Thursday that they were not overpaying and that the acquisition would increase earnings as soon as this year.

Financial analysts said all these measures were intended to assure shareholders that the company's problems were over, making the auction house more attractive for a potential takeover.

Mr. Bernotat, the E.On chief, sought to assure shareholders that his company would support Endesa after the acquisition, and he promised that there would be no job cuts.

Lockheed fought off Mr. Simmons, but only after assuring institutional shareholders that it would consult closely with them and work harder to improve the returns on their investments in the company.

The REIT suspended its dividend in June while assuring shareholders that Goldman would waive the default provision.

He even wrote a postscript to his chairman's letter in the 1994 annual report, assuring shareholders that although still in treatment for cancer he remained "closely involved in Knight-Ridder activities."

Even as managements assure shareholders that they will benefit, they are telling employees that many of them won't.