P522ORACLE 522 Mon 2 Dec C4 1701:01   IMPERIAL ANB UB  AGREE £1.3an MERGER Food, drink and tobacco giant Imperial Group has found favour with the food manufacturer United Biscuits and agreeb terms for a £1,324m merger. The link is to be effected by means of a recommended share swap by Imperial for the whole of United Biscuits. Shareholders are being offereb five new Imperial ordinaries for every four UB shares and will hold on to the dividend due on January 6, 1986. The deal will enlarge Imperial's share capital by 41.7%. City headlines 500 Newsfile 520