Britain's ABBEY NATIONAL, currently in merger talks with BOS - BANK OF SCOTLAND (see EI of 8 November), is examining an offer to merge proposed by its compatriot LLOYDS TSB. For its part BOS has announced the takeover of the Irish national bank ICC BANK (pre-tax profit of IR£ 18.3 million in the first half of 2000) for IR£275 million. The Finance Ministry has undertaken to sell it the 85% stake it has in ICC.