Legal Opinion

In Re Alstom SA Securities Litigation

District Court, S.D. New York

Decided December 22, 2005No. 03 Civ. 6595(VM)PublishedCited by 30 opinions

This document relates to all actions.

1Opinion of the Court

DECISION AND ORDER

MARRERO, District Judge.

TABLE OF CONTENTS

I. INTRODUCTION.350

II. BACKGROUND.352

A. THE PARTIES.352

1. Plaintiffs .352

2. Defendants.353

B. FACTUAL ALLEGATIONS.355

1. Vendor Financing at the Marine Division.356

2. The ABB Joint Venture .356

3. Problems Relating to the Turbines Are Disclosed.358

4. Revelation of Vendor Financing in the Marine Division.361

5. Additional Reserves Taken in Relation to the Turbines.361

6. Understatement of Costs at ATI.362

C. SCIENTER ALLEGATIONS.363

D. JURISDICTIONAL ALLEGATIONS.364

E. PROCEDURAL HISTORY . . 365

III.SUBJECT MATTER JURISDICTION 366

A. STATEMENT…

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