Deals of the day -- mergers and acquisitions

(Adds Lehman, GM, H&R)

Sept 3 (Reuters) - The following bids, mergers, acquisitions and disposals involving European, U.S. and Asian companies were reported by 0900 GMT on Wednesday.

** Coca-Cola Co (KO.N: Quote, Profile, Research, Stock Buzz), the world's leading drinks maker, agreed to pay $2.5 billion for Chinese juice maker Huiyuan (1886.HK: Quote, Profile, Research, Stock Buzz), three times its value, in China's biggest takeover by a foreign company. To read more, please double click on [nHKG153943]

** State-controlled Korea Development Bank (KDB) proposed buying 25 percent of Lehman Brothers (LEH.N: Quote, Profile, Research, Stock Buzz) for up to $5.3 billion, a newspaper reported, but other Korean banks rumoured to be joining a KDB bid consortium denied they were involved. [ID:nSEO152269]

** South Korea's military savings fund would consider joining Korea Development Bank in a bid for Lehman Brothers (LEH.N: Quote, Profile, Research, Stock Buzz) if KDB made such an offer, as now appears a good time for U.S. investments, the fund's chairman said. [ID:nSEO16029]

** General Motors (GM.N: Quote, Profile, Research, Stock Buzz) expects to sell its Hummer brand by the end of this year or early in 2009, as it shores up capital to survive a deep industry slump amid record losses, its chief operating officer said. [ID:nBOM183228]

** Friends Provident (FP.L: Quote, Profile, Research, Stock Buzz), Britain's smallest blue-chip life insurer, will not sell its Lombard and F&C units if it cannot get a good price, recently appointed chief executive Trevor Matthews said. [ID:nSIN220103]

** H&R Block Inc (HRB.N: Quote, Profile, Research, Stock Buzz), the largest U.S. tax preparer, said it agreed to buy the operator of its Texas, Arkansas and Oklahoma franchised units for $278 million in cash. [ID:nN03494010]

** Mitsubishi UFJ Financial Group (8306.T: Quote, Profile, Research, Stock Buzz) will likely fold one of its small consumer finance units into affiliate Acom Co (8572.T: Quote, Profile, Research, Stock Buzz), a newspaper said, the latest move by a Japanese bank to strengthen its position in the struggling consumer lending market. Mitsubishi UFJ, Japan's largest bank, will seek to merge unlisted DC Cash One with Acom, the Nikkei newspaper said. [ID:nT151912]

** Irish supermarket group Superquinn has received six expressions of interest from potential bidders, including Britain's Asda (WMT.N: Quote, Profile, Research, Stock Buzz) and J Sainsbury (SBRY.L: Quote, Profile, Research, Stock Buzz), the Irish Times newspaper said.[ID:nL3343566] (Compiled by Tina Kwan in Singapore, Aftab Ahmed in Bangalore)