The document discusses mergers and acquisitions. A merger is the combination of two companies to form a new company, with both surrendering their stock to issue new stock. There are four main ways mergers can occur: purchasing assets, common shares, exchanging shares for assets, or exchanging shares for shares. Acquisitions occur when one company takes over another by purchasing over 50% of its stock. There are different types of both mergers like horizontal, vertical, and conglomerate, as well as acquisitions like friendly and hostile.

1. MERGERS
&
ACQUISITION

2. WHAT IS MERGER?
 Merger is the combination of two companies to form one new
company.
 The combination of the two companies involves a transfer of
ownership.
 Both companies surrender their stock and issue new stock as
a new company.
EXAMPLE: ABC+XYZ= MNO
REAL EXAMPLE: Idea + Vodafone = VI

3. WAYS OF MERGER
1) Buy Purchasing Of ASSETS
2) Buy Purchasing Of COMMON SHARES
3) Buy Exchanging SHARES FOR ASSETS
4) Buy Exchanging SHARES FOR
SHARES

4. TYPES OF MERGERS
1) HORIZONTAL MERGERS
2) VERTICAL MERGERS

5. 3) CONGLOMERATE MERGERS
4)CONCENTRIC MERGERS

7. WHAT IS ACQUISTION?
1. When one company take over the another company and
clearly established itself as a new owner, the purchase is
called acquisition.
2. Purchasing more than 50% of a target firm’s stock.

8. TYPES OF ACQUISITION
1)FRIENDLYACQUISITION
2)REVERSE ACQUISITION

9. 3) BACK FLIPACQUISITION
4) HOSTILE ACQUISITION

10. CONCLUSION
Merger and Acquisition comes in all shapes and sizes,
and investors need to consider the complex issue in
merger and acquisition.
When an company acquire or merge it depend upon its
planning and strategies whether they will profited or in
losses.