fusione a specchio
| 13:13 Dec 10, 2014 |
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| Italian to English translations [PRO] Bus/Financial - Business/Commerce (general) / type of merger | |||||||
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| Summary of answers provided | ||||
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| 5 | true merger |
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| 3 | Consolidation/Merger |
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| Discussion entries: 2 | |
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Answers
2 hrs confidence: 
Consolidation/Merger Explanation: Fusioni allo specchio. Nella sua accezione più generale, per operazione di fusione si intende qualsiasi transazione che, da due o più precedenti imprese, dia vita a un solo soggetto economico. In pratica, la procedura si realizza con lo “scambio” di titoli rappresentativi dei capitali delle due o più aziende coinvolte. La norma di riferimento è l’articolo 2501, comma 1 del Codice civile, in base al quale la fusione di più realtà può avvenire costituendo una società nuova o mediante l’incorporazione in una società di una o più altre. Si può cioè distinguere tra fusione “propria” (o per unione, consolidation) e fusione “per incorporazione” (o per assorbimento, attività di merger). http://www.ilsole24ore.com/fc?cmd=art&codid=20.0.642397654&c... |
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7 days confidence:
true merger Explanation: This is a merger by consent where the shareholders of the two original companies receive shares in the new company in proportion to the value of the shares they held in the two merged companies. They could only receive identical shares if the two companies were of exactly equal value which only tends to happen in theory. It is not an acquisition or merger by acquisition, although according to IAS or IFRS all mergers are considered acquisitions by the larger of the two companies. S. Fortunato Fusione semplificata per incorporazione di un ... www.academia.edu/.../S._Fortunato_Fusione_semplificata_per_... ... 3) fusione per incorporazione fra società la cui compagine sociale è formata dagli stessi soci nella medesima proporzione fra loro (c.d. «fusione a specchio»); ... In a true merger, a new corporation is formed that combines the assets of the two companies and grants the shareholders of each original company stock in the new company based on the relative valuations of the two original companies. -------------------------------------------------- Note added at 20 days (2014-12-30 16:15:29 GMT) -------------------------------------------------- Your welcome, it is the kudos that counts, not the points :-). I could vaguely remember the details of this, so looking it up again and getting it clear in my mind again was a useful exercise. |
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