merger of companies

merger of companies
слияние компаний

English-russian dctionary of contemporary Economics. 2014.

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  • merger of companies — economic move that unites a number of small companies into a single large company …   English contemporary 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

  • 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

  • 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 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 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 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 partner — ➔ partner * * * merger partner UK US noun [C] ► FINANCE a company, organization, etc. that joins with another, for example to reduce costs and increase profits and market share: »Companies are once again looking for merger partners in the hope… …   Financial and business terms

  • 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 — ► NOUN ▪ a merging of two things, especially companies, into one …   English terms dictionary

  • merger — [mʉr′jər] n. a merging; specif., ☆ a) a combining of two or more companies, corporations, etc. into one, as by issuing stock of the controlling corporation to replace the greater part of that of the other or others b) the absorption of one estate …   English World dictionary


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