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Oct 17 (Reuters) – PepsiCo Inc :

* CFO says any EPS upside to estimates will be reinvested in

business

* CFO says forex will have a 3 percent point unfavorable impact

on full-year

EPS

* CFO sees commodity inflation and price realization moderating

somewhat in Q4

* Exec says overall food and beverage trends softened in third

quarter

* CEO says macroeconomic factors in China are not impacting its

category sales

* CEO says China volume growth has accelerated every month

since June and that

Q4 is “off to a strong start” w/ volume up 15 percent in

September

* CFO declines to comment on outlook for 2013