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 integration — Merger integration, or post merger integration refers to the aspect of an organizational merger that involves combining the original socio technical systems of the merging organizations into one such newly combined system. Overview The process of … Wikipedia
Merger (horse) — Merger Sire Prince d Amour Grandsire Tantieme Dam Anglirish Damsire Ballyogan Sex Stallion Foaled … Wikipedia
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 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 clause — n: a clause in a contract stating that the contract is a complete statement of the agreement and supersedes any prior terms, representations, or agreements whether made orally or in writing merger clauses do not apply to subsequent modifications… … 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
