P524ORACLE 524 Mon23 Dec C4 9715:44   COLE BACKS HIGHER  LOW & BONAR TERMS Cole Group has lifted its oppositign to a takeover bid from Low & Bonar in exchange for higher terms which put a £10.5m price tag on the company. Low, which already owns a 25.3% stake in Cole, is now offering a straight one-for-one share swap, valuing the stock at 328p. An arranged cash alternative offeru 310p a share as does an unsecuqed loan note offer. The terms have been accepted in respect of Cole directors' 22.3% h9gldings.  City Headlines 500 New1file 520 * HAVE A HOLIDAY * 580