Which word is missing?

05:13 Feb 21, 2017 

Thank you Sebastian. I think that Ted and I are both right. Ted is explaining how to arrive at the value that constitutes the difference, but at the end of the day, the total value, including the value of all reserves, is still expressed in the price of the shares.

15:22 Feb 20, 2017 

Hi Sebastian,

You got it. Think of the basic balance sheet equation Assets - Liabilities = Equity

In an acquisition, the net difference between the assets acquired and liabilities assumed equals the equity acquired. And the difference between that and the purchase price equals the amount of goodwill paid for.

In your case of a merger, the difference between the carrying amount of the "net assets" (assets minus liabilities) and the capital increase must be recognized in equity in order to bring the accounting equation into balance.

16:12 Feb 19, 2017 

will watch what the community says. The balance of subtracting the GmbH's/transferring entity's liabilities from its assets is balanced with the 510,000 euros, this amount being the volume of the capital increase in favour of the absorbing entity. Said balance is allocated to the free capital reserves of the absorbing entity/SA.

15:42 Feb 19, 2017 

It's just that it says Der Wert aller Aktiva und Passiva der GmbH. I'm just saying ...

15:08 Feb 19, 2017 

and thus the parent of both the GmbH (transferring entity) and the S.A. (absorbing entity). It's a cross-border intragroup transaction.

15:01 Feb 19, 2017 

That should obviously say "LGG: see http://bit.ly/2l9vVQm"