bluemango,
I smiled when you first proposed the theory that the reason for the delay in any deal with a 'huge pharma' could be their wish to swing it into a new financial year, but as you've repeated it about half a dozen times today, I fear you may be serious. Clicking on your link to Abbott, which is presumably supposed to lend weight to your idea, I see that their 2004 sales were $19,680,000,000 and their total assets amount to $28,767,500,000. Do you think they would even notice the sort of up-front payments being talked about? I don't like making predictions, but in this case I'd be prepared to wager that, whatever the reason for the delays, that ain't it!
Regards, Ian