Scribd
Upload
13 views

Module 2 - Merger - Acquisition

Uploaded by

karmaude
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
13 views

Module 2 - Merger - Acquisition

Uploaded by

karmaude
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 5

2Typesof Acquisition

1NetAssetAcquisition
4 Acquirer acquires 100
oftheacquireecompany NETASSET

go.awinigitisirgi.IE
at
Gain
onbargainpurchase xx
Aramis
L II outrightexpense
can
I shareissuecost whennetassetsareacquiredthrough shares
ofstock
nmium ii
i in ii i Issuance
ofanyformof
indebtedness
indebtedness
3 Issuance
ofanyformoftreated
Bondissuecost similarlywithDiscountin BondsPayable deductionfromfaceofbonds
4
OutrightExpense 553,000

Consideration transferred 365,000

1
0
Consideration transferred

EE
I
1600,000

OE sp

150.0010
3

3000,000
s
4288
III a iii iii iii 4332,000
Consideration transferred 8.000,000

1.900.000
thinIbargainpurchase 45888
5.60.000

AQY.si
agiie to
h BargainPurinase

manner
Ordinarysharecapital ofacquisition
ShanPremium
4Acquirer
considerationtransferred 000

18 500 1437.500250k 500k

2StockAcquisition
Parenta subsidiary

You might also like