BAT offer to buy out Souza Cruz tops independent appraisal value

SAO PAULO, March 2 (Reuters) - British America Tobacco Plc's offer for the 24.7 percent stake it does not already own in Souza Cruz SA topped the value per share calculated in an appraisal by as much as 21 percent, giving a boost to a planned buyout of Brazil's largest cigarette producer.
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