Англо-русский словарь терминов по депозитарному хранению и клирингу. Ю.Ф. Сухоплещенко. 2002-2009.
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 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 — /merr jeuhr/, n. 1. a statutory combination of two or more corporations by the transfer of the properties to one surviving corporation. 2. any combination of two or more business enterprises into a single enterprise. 3. an act or instance of… … Universalium
merger accounting — A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the… … Accounting dictionary
merger accounting — A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the… … Big dictionary of business and management
Banco de Oro-Equitable PCI Bank merger — The Banco de Oro Equitable PCI Bank merger (2004 December 27, 2006) is a plan by the SM Group of Companies and Banco de Oro Universal Bank, the fifth largest bank in the Philippines, to merge with Equitable PCI Bank, the third largest bank… … Wikipedia
European Community merger law — is a part of the law of the European Union which regulates which firms can merge with one another. It is part of competition law which is designed to ensure that firms do not acquire dominant holdings on the free market so as to harm the… … Wikipedia
Peter MacKay — Infobox CanadianMP honorific prefix = The Honourable name = Peter Gordon MacKay honorific suffix = PC, QC, MP cabinet = Minister of National Defence Minister for the Atlantic Canada Opportunities Agency riding = Central Nova parliament = Canadian … Wikipedia
Steve Dickson — is a member of the Queensland State Parliament. He represents the Sunshine Coast seat of Kawana. He is a member of the Liberal Party. On the 31st of March 2008, he threatened to quit the Liberal party and instead change to the National party, or… … Wikipedia
Melbourne Football Club — This article is about the Australian rules football club. For the association football clubs, see Melbourne Victory FC and Melbourne Heart FC. Melbourne Names Full name Melbourne Football Club … Wikipedia
Barisan Sosialis — The Barisan Sosialis (Malay for Socialist Front; Chinese: 社会主义阵线) is a former Singaporean left wing political party formed in 1961, by left wing members of the People s Action Party (PAP) and led by Dr Lee Siew Choh and Lim Chin Siong.… … Wikipedia
