NEW YORK (Standard & Poor's) Sept. 15, 2004--Standard & Poor's Ratings Services said today that the ratings and outlook on The Coca-Cola Co. (Coke, A+/Stable/A-1) and its system bottlers would not be affected by the company's announcement that its second half results for the year will be below expectations. This follows the announcement by key bottler Coca-Cola Enterprises Inc. (CCE; A/Stable/A-1) last week that it revised its own earnings and volume guidance for the year downward. The Coca-Cola Co. also expects to record impairment charges of $350 million to $400 million in the third quarter related to certain intangible assets in Germany. Standard & Poor's will monitor any future changes in long-term market trends and, if necessary, evaluate any potential
