Exhibit 12
THE COCA-COLA COMPANY AND SUBSIDIARIES
COMPUTATION OF RATIOS OF EARNINGS TO FIXED CHARGES
(In millions except ratios)
Six Months
Ended Year Ended December 31,
June 30, --------------------------------------------------------------
1999 1998 1997 1996 1995 1994
---- ---- ---- ---- ---- ----
EARNINGS:
Income before income
taxes and changes in
accounting principles $ 2,448 $ 5,198 $ 6,055 $ 4,596 $ 4,328 $ 3,728
Fixed charges 178 320 300 324 318 236
Adjustments:
Capitalized
interest, net (10) (17) (17) (7) (9) (5)
Equity (income) loss,
net of dividends 126 31 (108) (89) (25) (4)
-------- -------- -------- -------- -------- --------
Adjusted earnings $ 2,742 $ 5,532 $ 6,230 $ 4,824 $ 4,612 $ 3,955
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FIXED CHARGES:
Gross interest
incurred $ 165 $ 294 $ 275 $ 293 $ 281 $ 204
Interest portion of
rent expense 13 26 25 31 37 32
-------- -------- -------- -------- -------- --------
Total fixed charges $ 178 $ 320 $ 300 $ 324 $ 318 $ 236
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Ratios of earnings
to fixed charges 15.4 17.3 20.8 14.9 14.5 16.8
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At June 30, 1999, our Company is contingently liable for guarantees of indebtedness owed by third parties
in the amount of $440 million. Fixed charges for these contingent liabilities have not been included in the
computations of the above ratios as the amounts are immaterial and, in the opinion of Management, it is not
probable that our Company will be required to satisfy the guarantees.