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1 merger premium
prime f de fusion -
2 merger
merger ['mɜ:dʒə(r)]∎ mergers and acquisitions fusions fpl et acquisitions fpl►► merger accounting = bases de préparation des comptes consolidés où deux sociétés se sont unifiées;merger premium prime f de fusion;merger talks discussions fpl en vue d'une fusion -
3 merger
(of banks, companies) (absorption-) fusion f, unification f; (takeover) absorption fmerger accounting = base de préparation des comptes consolidés où deux sociétés se sont unifiées;mergers and acquisitions fusions et acquisitions f pl;merger premium prime f de fusion;merger talks discussions f pl en vue d'une fusion
См. также в других словарях:
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 — 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 reserve — merger capital reserve A reserve credited in place of a share premium account when merger relief is made use of. Goodwill on consolidation may be written off against a merger reserve (unlike the share premium account) … Accounting dictionary
merger reserve — merger capital reserve A reserve credited in place of a share premium account when merger relief is made use of. Goodwill on consolidation may be written off against a merger reserve (unlike the share premium account) … Big dictionary of business and management
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
Premium Standard Farms — Infobox Company company name = Smithfield Foods, Inc. company company type = Public (NYSE|SFD) company slogan = foundation = 1936 location city = Smithfield, Virginia location country = USA location = United States, France, Poland, Romania,… … Wikipedia
merger relief — Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the… … Accounting dictionary
merger relief — Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the… … Big dictionary of business and management
nil premium merger — A merger where neither set of shareholders receives a premium over the market value of their shares before the transaction is announced. Related links merger Practical Law Dictionary. Glossary of UK, US and international legal terms.… … Law dictionary
nil-premium — UK US adjective [before noun] FINANCE ► used to describe a merger (= a joining together of two companies) that does not immediately provide a profit for shareholders for either company: »The nil premium merger is based on a one for one share… … Financial and business terms
Control premium — is an amount that a buyer is usually willing to pay over the current market price of a publicly traded company. Contrary to a widely held view, this premium is not justified by the expected synergies, such as the expected increase in cash flow… … Wikipedia