- Legal merger
- Юридическое слияние. . Словарь экономических терминов .
Англо-русский экономический словарь.
Legal merger
Смотреть что такое "Legal merger" в других словарях:
merger — merg·er / mər jər/ n 1: the absorption of a lesser estate or interest into a greater one held by the same person compare confusion 2: the incorporation and superseding of one contract by another 3 a: the treatment (as by statute) of two offenses… … Law dictionary
merger subsidiary — USA A subsidiary formed by a party for purposes of effecting a form of indirect merger, such as a forward triangular merger or reverse triangular merger. In a forward triangular merger, the target company is merged with and into the acquiror s… … Law dictionary
merger accounting — A method of accounting for a business combination. It may only be used when a business combination falls within the definition of a merger in Schedule 4A to the Companies Act 1985 and Financial Reporting Standard 6. A business combination meets… … Law dictionary
Merger Treaty — Treaty establishing a Single Council and a Single Commission of the European Communities Type Merging the judicial, legislative and administrative bodies of the three European communities Signed 8 April 1965 Location Brussels, Belgium Effective 1 … Wikipedia
merger reserve — The availability of merger relief is an essential prerequisite for merger accounting; the reverse is not, however, the case and it is possible to obtain merger relief while acquisition accounting. Where this is the case, the premium on the issue… … Law dictionary
merger of equals — USA The merger of two companies of about the same size to form a single company. In a merger of equals, stockholders from both companies surrender their stock and receive stock issued by the new company, with each group of stockholders getting… … Law dictionary
Merger Control Regulation — See EC Merger Regulation. Related links European Commission Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
merger relief — Relief under section 131 of the Companies Act 1985 from crediting share premium (the difference between the issue price of shares and their nominal value) to a share premium account. Only available on a securities exchange offer where the issuing … Law dictionary
merger approval — Consent required from national competition authority or European Commission for acquisition of a business. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
merger — (n.) 1728 in legal sense, extinguishment by absorption, from MERGE (Cf. merge) (v.), on analogy of French infinitives used as nouns (e.g. WAIVER (Cf. waiver)). From 1889 in the business sense; not common until c.1926. General meaning any act of… … Etymology dictionary
merger — The fusion or absorption of one thing or right into another; generally spoken of a case where one of the subjects is of less dignity or importance than the other. Here the less important ceases to have an independent existence. Contract law. The… … Black's law dictionary
