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Johnson &Johnson made its takeover of Synthes official by agreeing to pay $21 . 3 billion for the medical-device-maker.

ICBC turned a $21 . 3 billion profit , one of four Chinese banks to make the top ten.

Li Ka-shing , 81, retained his perennial perch atop the list, with a fortune estimated at $21 . 3bn.

Tax-adjusted , GM's retirement deficits equate to $21 . 3 billion , according to CRT Capital Group, equivalent to about $11 a share.