Okla. Stat. tit. 76, § 76-107: Adjustment

ADJUSTMENT. A. Except as provided in subsections B, C and D of

this section, the fair market value of total gross assets at the

time of a merger or consolidation increases annually at a rate equal

to the sum of:

1. The prime rate as listed in the first edition of "The Wall

Street Journal" published for each calendar year since the merger or

consolidation, unless the prime rate is not published in that

edition of "The Wall Street Journal", in which case any reasonable

determination of the prime rate on the first day of the year may be

used; and

2. One percent (1%).

B. The rate provided for in subsection A of this section shall

not be compounded.

C. The adjustment of fair market value of total gross assets

continues as provided under subsection A of this section until the

date the adjusted value is first exceeded by the cumulative amounts

of successor asbestos-related liabilities paid or committed to be

paid by or on behalf of the innocent successor corporation or a

predecessor, or by or on behalf of a transferor, after the time of

the merger or consolidation for which the fair market value of total

gross assets is determined.

D. No adjustment of the fair market value of total gross assets

shall be applied to any liability insurance that may be included in

the definition of total gross assets by subsection C of Section 6 of

this act.