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merger relief

German translation: Fusionsentlastung nach Sec. 131 Companies Act 1985

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:merger relief
German translation:Fusionsentlastung nach Sec. 131 Companies Act 1985
Entered by: Ute Specht
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19:21 Feb 7, 2009
English to German translations [PRO]
Bus/Financial - Finance (general) / Geschäftsbericht, IFRS
English term or phrase: merger relief
Überschrift:
Acquisition of subsidiaries

The acquisition of XXX in exchange for the Group's ordinary shares meant that ***merger relief*** was applicable under section 131 of the Companies Act 1985.

Merger-Entlastung ???
Ute Specht
Germany
Local time: 15:31
Fusions-Entlastung nach Sec. 131 Companies Act 1985
Explanation:
Befreiung von Pflicht zur Bildung einer Agio-Rücklage, wenn mindestens 90% des anderen Unternehmens übernomme wird
Selected response from:

Hans G. Liepert
Switzerland
Local time: 15:31
Grading comment
Vielen Dank, Hans.
Fusionsentlastung (1 Wort) nach Sec. 131 ... (einleuchtend)
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +6Fusions-Entlastung nach Sec. 131 Companies Act 1985
Hans G. Liepert
Summary of reference entries provided
Definition
Jochen König

Discussion entries: 2





  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +6
Fusions-Entlastung nach Sec. 131 Companies Act 1985


Explanation:
Befreiung von Pflicht zur Bildung einer Agio-Rücklage, wenn mindestens 90% des anderen Unternehmens übernomme wird

Hans G. Liepert
Switzerland
Local time: 15:31
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 2011
Grading comment
Vielen Dank, Hans.
Fusionsentlastung (1 Wort) nach Sec. 131 ... (einleuchtend)

Peer comments on this answer (and responses from the answerer)
agree  Inge Meinzer
42 mins
  -> danke

agree  xxxukaiser
47 mins
  -> danke, Uwe

agree  Katja Schoone: Ich würde evtl. aus Sec. noch § machen/ das gehört für mich noch nicht zum Zitat, aber gut, ist denke ich beides nicht falsch
1 hr
  -> Würde ich nicht, ich zitiere ein ausländisches Gesetz im Originalwortlaut

agree  Goldcoaster
2 hrs
  -> danke

agree  Annette Scheler
2 hrs
  -> danke, Annette

agree  Aniello Scognamiglio: Fusionsentlastung / der falsche Bindestrich? Ich würde sagen "kein Bindestrich" ;-) Heute Schnee ohne Ende, bei dir auch?
11 hrs
  -> Rrrrichtig, der falsche Bindestrich - danke, Aniello//.. der falsch vewendete B., klar ;0) In der NW-Schweiz gerade mal 2 cm, in Graubünden 80 cm Neuschnee.
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Reference comments


10 mins peer agreement (net): +1
Reference: Definition

Reference information:
Vielleicht hilft das weiter:

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 company has secured at least a 90% equity holding in the other company. It is a prerequisite for merger accounting.


    Reference: http://corporate.practicallaw.com/8-107-6839
Jochen König
Germany
Native speaker of: German
PRO pts in category: 4
Note to reference poster
Asker: Danke, Jochen


Peer comments on this reference comment (and responses from the reference poster)
agree  Inge Meinzer
43 mins
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