SlideShare a Scribd company logo
A Presentation on

   Amalgamation

            Present by
            Hemant Ghute
What is “Amalgamation”?

               Amalgam


To unite, to come together as one, to blend


             Amalgamation


Dissolution of one or more business entities and
   transfer of business of dissolved entities to
             another entity
Why “Amalgamation”?


                      Large Scale
                      Operations


                                          Eliminate duplicate
To acquire                                facilities, processes etc.
Cash
Resources            Increase
                     Shareholders Value



                                    Eliminate
             Tax Savings            Competition
Definition

       Transferor Company
       Transferee Company
       Reserve

       Consideration
       Fair Value
Types of
Amalgamation

      Ordinary   Amalgamation
      Simplified   Amalgamation
Amalgamation in the
Nature of Merger
    Asset   & Liabilities
    Shareholders    Holding
    Consideration

    The   business of the Transferee
           Company
Methods of
Amalgamation

     Pooling   of interest Method
     Purchase   Method

More Related Content

What's hot

Training FUTURUM : Restructuring Transactions under Common Control
Training FUTURUM : Restructuring Transactions under Common ControlTraining FUTURUM : Restructuring Transactions under Common Control
Training FUTURUM : Restructuring Transactions under Common Control
mputrawal
 
Merger & Acquisition and Types of synergy
Merger & Acquisition and Types of synergyMerger & Acquisition and Types of synergy
Merger & Acquisition and Types of synergy
Pawan Kumar
 
Mergers acquisitions and takeovers
Mergers acquisitions and takeoversMergers acquisitions and takeovers
Mergers acquisitions and takeovers
Sajna Fathima
 
Corporate restructuring strategies
Corporate restructuring strategiesCorporate restructuring strategies
Corporate restructuring strategies
muniswamy Paluru
 
Mergers & Acquisitions by Waqas Ali Tunio
Mergers & Acquisitions by Waqas Ali TunioMergers & Acquisitions by Waqas Ali Tunio
Mergers & Acquisitions by Waqas Ali Tunio
Waqas Ali Tunio
 
Mergers and acquisition in insurance indusrty, 2017
Mergers and acquisition in insurance indusrty, 2017Mergers and acquisition in insurance indusrty, 2017
Mergers and acquisition in insurance indusrty, 2017
ULBA
 
Obtaining Australian merger and acquisition clearances in 2012
Obtaining Australian merger and acquisition clearances in 2012Obtaining Australian merger and acquisition clearances in 2012
Obtaining Australian merger and acquisition clearances in 2012
Martyn Taylor
 
Mergers And Acquisitions,Shahrukh Rahman
Mergers And Acquisitions,Shahrukh RahmanMergers And Acquisitions,Shahrukh Rahman
Mergers And Acquisitions,Shahrukh Rahman
Shahrukh Rahman
 
Mergers and acquisitions
Mergers and acquisitionsMergers and acquisitions
Mergers and acquisitions
Priyadarshini Sahoo
 
Mergers & Acquisitions-Corporate Restructuring-B.V.Raghunandan
Mergers & Acquisitions-Corporate Restructuring-B.V.RaghunandanMergers & Acquisitions-Corporate Restructuring-B.V.Raghunandan
Mergers & Acquisitions-Corporate Restructuring-B.V.Raghunandan
SVS College
 
business restructuring
business restructuringbusiness restructuring
business restructuring
Vishal Kachhdiya
 
Ppt on m&a final ppt
Ppt on m&a final pptPpt on m&a final ppt
Ppt on m&a final ppt
darshanudeshi
 
Mergers and aquisitions
Mergers and aquisitionsMergers and aquisitions
Mergers and aquisitions
Maica Batiancela
 
Organizational Restructuring ppt
Organizational Restructuring pptOrganizational Restructuring ppt
Organizational Restructuring ppt
K. Gaanyesh
 
Demerger ppt
Demerger pptDemerger ppt
Demerger ppt
Jigar Lakhani
 
Corporate restructuring strategic management
Corporate restructuring strategic managementCorporate restructuring strategic management
Corporate restructuring strategic management
chintan desai
 
Chapter 17 Corporate Restructuring
Chapter 17 Corporate RestructuringChapter 17 Corporate Restructuring
Chapter 17 Corporate Restructuring
Alamgir Alwani
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
surabhi agarwal
 
L 11 mergers, acquisitions, strategy in global environment
L 11 mergers, acquisitions, strategy in global environmentL 11 mergers, acquisitions, strategy in global environment
L 11 mergers, acquisitions, strategy in global environment
Sudhir Upadhyay
 
Concept and reasons of corporate restructuring
Concept and reasons of corporate restructuringConcept and reasons of corporate restructuring
Concept and reasons of corporate restructuring
Lingaraj Subudhi
 

What's hot (20)

Training FUTURUM : Restructuring Transactions under Common Control
Training FUTURUM : Restructuring Transactions under Common ControlTraining FUTURUM : Restructuring Transactions under Common Control
Training FUTURUM : Restructuring Transactions under Common Control
 
Merger & Acquisition and Types of synergy
Merger & Acquisition and Types of synergyMerger & Acquisition and Types of synergy
Merger & Acquisition and Types of synergy
 
Mergers acquisitions and takeovers
Mergers acquisitions and takeoversMergers acquisitions and takeovers
Mergers acquisitions and takeovers
 
Corporate restructuring strategies
Corporate restructuring strategiesCorporate restructuring strategies
Corporate restructuring strategies
 
Mergers & Acquisitions by Waqas Ali Tunio
Mergers & Acquisitions by Waqas Ali TunioMergers & Acquisitions by Waqas Ali Tunio
Mergers & Acquisitions by Waqas Ali Tunio
 
Mergers and acquisition in insurance indusrty, 2017
Mergers and acquisition in insurance indusrty, 2017Mergers and acquisition in insurance indusrty, 2017
Mergers and acquisition in insurance indusrty, 2017
 
Obtaining Australian merger and acquisition clearances in 2012
Obtaining Australian merger and acquisition clearances in 2012Obtaining Australian merger and acquisition clearances in 2012
Obtaining Australian merger and acquisition clearances in 2012
 
Mergers And Acquisitions,Shahrukh Rahman
Mergers And Acquisitions,Shahrukh RahmanMergers And Acquisitions,Shahrukh Rahman
Mergers And Acquisitions,Shahrukh Rahman
 
Mergers and acquisitions
Mergers and acquisitionsMergers and acquisitions
Mergers and acquisitions
 
Mergers & Acquisitions-Corporate Restructuring-B.V.Raghunandan
Mergers & Acquisitions-Corporate Restructuring-B.V.RaghunandanMergers & Acquisitions-Corporate Restructuring-B.V.Raghunandan
Mergers & Acquisitions-Corporate Restructuring-B.V.Raghunandan
 
business restructuring
business restructuringbusiness restructuring
business restructuring
 
Ppt on m&a final ppt
Ppt on m&a final pptPpt on m&a final ppt
Ppt on m&a final ppt
 
Mergers and aquisitions
Mergers and aquisitionsMergers and aquisitions
Mergers and aquisitions
 
Organizational Restructuring ppt
Organizational Restructuring pptOrganizational Restructuring ppt
Organizational Restructuring ppt
 
Demerger ppt
Demerger pptDemerger ppt
Demerger ppt
 
Corporate restructuring strategic management
Corporate restructuring strategic managementCorporate restructuring strategic management
Corporate restructuring strategic management
 
Chapter 17 Corporate Restructuring
Chapter 17 Corporate RestructuringChapter 17 Corporate Restructuring
Chapter 17 Corporate Restructuring
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
 
L 11 mergers, acquisitions, strategy in global environment
L 11 mergers, acquisitions, strategy in global environmentL 11 mergers, acquisitions, strategy in global environment
L 11 mergers, acquisitions, strategy in global environment
 
Concept and reasons of corporate restructuring
Concept and reasons of corporate restructuringConcept and reasons of corporate restructuring
Concept and reasons of corporate restructuring
 

Viewers also liked

Accounting And Bookkeeping For Business And Management 13 October
Accounting And Bookkeeping For Business And Management  13 OctoberAccounting And Bookkeeping For Business And Management  13 October
Accounting And Bookkeeping For Business And Management 13 October
Dr. Trilok Kumar Jain
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
Lessonpeer.com
 
Amalgamation and mergers
Amalgamation  and mergersAmalgamation  and mergers
Amalgamation and mergers
Neha Arora
 
M&A under New Companies Act, 2013- 04.10.14 Final
M&A under New Companies Act, 2013- 04.10.14 FinalM&A under New Companies Act, 2013- 04.10.14 Final
M&A under New Companies Act, 2013- 04.10.14 Final
Harshul Shah
 
AS 14 - Accounting for Amalgamation
AS 14 - Accounting for AmalgamationAS 14 - Accounting for Amalgamation
AS 14 - Accounting for Amalgamation
venkanna setty
 
Apresentação Optiontrade
Apresentação  OptiontradeApresentação  Optiontrade
Apresentação Optiontrade
topana
 
Reason of merger
Reason of mergerReason of merger
Reason of merger
Dharmik
 
Types of Amalgamation
Types of AmalgamationTypes of Amalgamation
Types of Amalgamation
akriti poddar
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
Giridhar Singh
 
Accounting and Income tax aspects : Merger/Amalgamation
Accounting and Income tax aspects : Merger/AmalgamationAccounting and Income tax aspects : Merger/Amalgamation
Accounting and Income tax aspects : Merger/Amalgamation
HU Consultancy
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
Abhishek Anand
 
37 amalgamation & absorption & reconstrction
37 amalgamation & absorption & reconstrction37 amalgamation & absorption & reconstrction
37 amalgamation & absorption & reconstrction
chandra sekhar
 
Methods of payment (Mergers and Acquisitions)
Methods of payment (Mergers and Acquisitions)Methods of payment (Mergers and Acquisitions)
Methods of payment (Mergers and Acquisitions)
Ayush Gupta
 
Accounting for Amalgamation of companies
Accounting for Amalgamation of companiesAccounting for Amalgamation of companies
Accounting for Amalgamation of companies
Mahesh Chandra Sharma
 
Meaning of Merger, Amalgamation, Acquisition and Merger Types
Meaning of  Merger, Amalgamation, Acquisition and Merger TypesMeaning of  Merger, Amalgamation, Acquisition and Merger Types
Meaning of Merger, Amalgamation, Acquisition and Merger Types
legalcontents
 
Compromises, Arrangements & Amalgamations with special reference to Protectio...
Compromises, Arrangements & Amalgamations with special reference to Protectio...Compromises, Arrangements & Amalgamations with special reference to Protectio...
Compromises, Arrangements & Amalgamations with special reference to Protectio...
Corporate Professionals
 
Accounting for Amalgamation, Absorption and External Reconstruction
Accounting for Amalgamation, Absorption and External ReconstructionAccounting for Amalgamation, Absorption and External Reconstruction
Accounting for Amalgamation, Absorption and External Reconstruction
Rohit Singh
 
Compromise ,reconstruction or amalgamation
Compromise ,reconstruction or amalgamationCompromise ,reconstruction or amalgamation
Compromise ,reconstruction or amalgamation
Yudhvir Saini
 
Amalgamation ppt
Amalgamation pptAmalgamation ppt
Amalgamation ppt
Vivek Agrawal
 
Subdivision, partition and amalgamation
Subdivision, partition and amalgamationSubdivision, partition and amalgamation
Subdivision, partition and amalgamation
FAROUQ
 

Viewers also liked (20)

Accounting And Bookkeeping For Business And Management 13 October
Accounting And Bookkeeping For Business And Management  13 OctoberAccounting And Bookkeeping For Business And Management  13 October
Accounting And Bookkeeping For Business And Management 13 October
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
 
Amalgamation and mergers
Amalgamation  and mergersAmalgamation  and mergers
Amalgamation and mergers
 
M&A under New Companies Act, 2013- 04.10.14 Final
M&A under New Companies Act, 2013- 04.10.14 FinalM&A under New Companies Act, 2013- 04.10.14 Final
M&A under New Companies Act, 2013- 04.10.14 Final
 
AS 14 - Accounting for Amalgamation
AS 14 - Accounting for AmalgamationAS 14 - Accounting for Amalgamation
AS 14 - Accounting for Amalgamation
 
Apresentação Optiontrade
Apresentação  OptiontradeApresentação  Optiontrade
Apresentação Optiontrade
 
Reason of merger
Reason of mergerReason of merger
Reason of merger
 
Types of Amalgamation
Types of AmalgamationTypes of Amalgamation
Types of Amalgamation
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
 
Accounting and Income tax aspects : Merger/Amalgamation
Accounting and Income tax aspects : Merger/AmalgamationAccounting and Income tax aspects : Merger/Amalgamation
Accounting and Income tax aspects : Merger/Amalgamation
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
 
37 amalgamation & absorption & reconstrction
37 amalgamation & absorption & reconstrction37 amalgamation & absorption & reconstrction
37 amalgamation & absorption & reconstrction
 
Methods of payment (Mergers and Acquisitions)
Methods of payment (Mergers and Acquisitions)Methods of payment (Mergers and Acquisitions)
Methods of payment (Mergers and Acquisitions)
 
Accounting for Amalgamation of companies
Accounting for Amalgamation of companiesAccounting for Amalgamation of companies
Accounting for Amalgamation of companies
 
Meaning of Merger, Amalgamation, Acquisition and Merger Types
Meaning of  Merger, Amalgamation, Acquisition and Merger TypesMeaning of  Merger, Amalgamation, Acquisition and Merger Types
Meaning of Merger, Amalgamation, Acquisition and Merger Types
 
Compromises, Arrangements & Amalgamations with special reference to Protectio...
Compromises, Arrangements & Amalgamations with special reference to Protectio...Compromises, Arrangements & Amalgamations with special reference to Protectio...
Compromises, Arrangements & Amalgamations with special reference to Protectio...
 
Accounting for Amalgamation, Absorption and External Reconstruction
Accounting for Amalgamation, Absorption and External ReconstructionAccounting for Amalgamation, Absorption and External Reconstruction
Accounting for Amalgamation, Absorption and External Reconstruction
 
Compromise ,reconstruction or amalgamation
Compromise ,reconstruction or amalgamationCompromise ,reconstruction or amalgamation
Compromise ,reconstruction or amalgamation
 
Amalgamation ppt
Amalgamation pptAmalgamation ppt
Amalgamation ppt
 
Subdivision, partition and amalgamation
Subdivision, partition and amalgamationSubdivision, partition and amalgamation
Subdivision, partition and amalgamation
 

Similar to A presentation on

Merger & acquisition
Merger & acquisitionMerger & acquisition
Merger & acquisition
Vandana Insan
 
certified merger and acquisitions analyst sample-material
certified merger and acquisitions analyst sample-materialcertified merger and acquisitions analyst sample-material
certified merger and acquisitions analyst sample-material
Vskills
 
Aqa keywords
Aqa   keywordsAqa   keywords
Aqa keywords
surabhi jain
 
Merger+&+acquisition
Merger+&+acquisitionMerger+&+acquisition
Merger+&+acquisition
Gurjit
 
Organizing production
Organizing productionOrganizing production
Organizing production
Alaleh Mani
 
Corporate restructuring
Corporate restructuringCorporate restructuring
Corporate restructuring
Anshu Singh
 
Mergers & Acquisitions with recent examples
Mergers & Acquisitions with recent examplesMergers & Acquisitions with recent examples
Mergers & Acquisitions with recent examples
POOJAMATLANI2
 
Excellence in customer experience
Excellence in customer experienceExcellence in customer experience
Excellence in customer experience
Vakhavan
 
Merger & Acquisition, Rama University.pdf
Merger & Acquisition, Rama University.pdfMerger & Acquisition, Rama University.pdf
Merger & Acquisition, Rama University.pdf
InduShukla8
 
Theory of a Firm
Theory of a FirmTheory of a Firm
Theory of a Firm
rahulmathur
 
Introduction of merger and acquisition
Introduction of merger and acquisitionIntroduction of merger and acquisition
Introduction of merger and acquisition
sravs97
 
ebbf - carrie freeman - making corporate sustainability sustainable
ebbf - carrie freeman - making corporate sustainability sustainableebbf - carrie freeman - making corporate sustainability sustainable
ebbf - carrie freeman - making corporate sustainability sustainable
ebbf - mindful people, meaningful work
 
Mergers & acquisition
Mergers & acquisitionMergers & acquisition
Mergers & acquisition
Prabhakar Dubey
 
Rural Bpo Extending The Cost Arbitrage
Rural Bpo Extending The Cost ArbitrageRural Bpo Extending The Cost Arbitrage
Rural Bpo Extending The Cost Arbitrage
Krishna Muppavarapu
 
Best Practices in Trading Partner Collaboration
Best Practices in Trading Partner CollaborationBest Practices in Trading Partner Collaboration
Best Practices in Trading Partner Collaboration
SAP Ariba
 
Sweden Advanced BPM Workshop 2013
Sweden Advanced BPM Workshop 2013Sweden Advanced BPM Workshop 2013
Sweden Advanced BPM Workshop 2013
iCMG International
 
Saudi Arabia Advanced BPM Workshop
Saudi Arabia Advanced BPM WorkshopSaudi Arabia Advanced BPM Workshop
Saudi Arabia Advanced BPM Workshop
iCMG International
 
Strategic management
Strategic managementStrategic management
Strategic management
Shubham Nigam
 
Introduction to Corporate Governance Sep 17 2011
Introduction to Corporate Governance Sep 17 2011Introduction to Corporate Governance Sep 17 2011
Introduction to Corporate Governance Sep 17 2011
Demir Yener
 
Corporate strategy and parenting theory
Corporate strategy and parenting theoryCorporate strategy and parenting theory
Corporate strategy and parenting theory
EnzoGorlomi
 

Similar to A presentation on (20)

Merger & acquisition
Merger & acquisitionMerger & acquisition
Merger & acquisition
 
certified merger and acquisitions analyst sample-material
certified merger and acquisitions analyst sample-materialcertified merger and acquisitions analyst sample-material
certified merger and acquisitions analyst sample-material
 
Aqa keywords
Aqa   keywordsAqa   keywords
Aqa keywords
 
Merger+&+acquisition
Merger+&+acquisitionMerger+&+acquisition
Merger+&+acquisition
 
Organizing production
Organizing productionOrganizing production
Organizing production
 
Corporate restructuring
Corporate restructuringCorporate restructuring
Corporate restructuring
 
Mergers & Acquisitions with recent examples
Mergers & Acquisitions with recent examplesMergers & Acquisitions with recent examples
Mergers & Acquisitions with recent examples
 
Excellence in customer experience
Excellence in customer experienceExcellence in customer experience
Excellence in customer experience
 
Merger & Acquisition, Rama University.pdf
Merger & Acquisition, Rama University.pdfMerger & Acquisition, Rama University.pdf
Merger & Acquisition, Rama University.pdf
 
Theory of a Firm
Theory of a FirmTheory of a Firm
Theory of a Firm
 
Introduction of merger and acquisition
Introduction of merger and acquisitionIntroduction of merger and acquisition
Introduction of merger and acquisition
 
ebbf - carrie freeman - making corporate sustainability sustainable
ebbf - carrie freeman - making corporate sustainability sustainableebbf - carrie freeman - making corporate sustainability sustainable
ebbf - carrie freeman - making corporate sustainability sustainable
 
Mergers & acquisition
Mergers & acquisitionMergers & acquisition
Mergers & acquisition
 
Rural Bpo Extending The Cost Arbitrage
Rural Bpo Extending The Cost ArbitrageRural Bpo Extending The Cost Arbitrage
Rural Bpo Extending The Cost Arbitrage
 
Best Practices in Trading Partner Collaboration
Best Practices in Trading Partner CollaborationBest Practices in Trading Partner Collaboration
Best Practices in Trading Partner Collaboration
 
Sweden Advanced BPM Workshop 2013
Sweden Advanced BPM Workshop 2013Sweden Advanced BPM Workshop 2013
Sweden Advanced BPM Workshop 2013
 
Saudi Arabia Advanced BPM Workshop
Saudi Arabia Advanced BPM WorkshopSaudi Arabia Advanced BPM Workshop
Saudi Arabia Advanced BPM Workshop
 
Strategic management
Strategic managementStrategic management
Strategic management
 
Introduction to Corporate Governance Sep 17 2011
Introduction to Corporate Governance Sep 17 2011Introduction to Corporate Governance Sep 17 2011
Introduction to Corporate Governance Sep 17 2011
 
Corporate strategy and parenting theory
Corporate strategy and parenting theoryCorporate strategy and parenting theory
Corporate strategy and parenting theory
 

Recently uploaded

Singapore 2024 Sustainability Slides.pdf
Singapore 2024 Sustainability Slides.pdfSingapore 2024 Sustainability Slides.pdf
Singapore 2024 Sustainability Slides.pdf
International Federation of Accountants
 
Fabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio ProblemFabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio Problem
Majid Iqbal
 
Discovering Delhi - India's Cultural Capital.pptx
Discovering Delhi - India's Cultural Capital.pptxDiscovering Delhi - India's Cultural Capital.pptx
Discovering Delhi - India's Cultural Capital.pptx
cosmo-soil
 
Navigating Your Financial Future: Comprehensive Planning with Mike Baumann
Navigating Your Financial Future: Comprehensive Planning with Mike BaumannNavigating Your Financial Future: Comprehensive Planning with Mike Baumann
Navigating Your Financial Future: Comprehensive Planning with Mike Baumann
mikebaumannfinancial
 
Tiểu luận: PURPOSE OF BUDGETING IN SME.docx
Tiểu luận: PURPOSE OF BUDGETING IN SME.docxTiểu luận: PURPOSE OF BUDGETING IN SME.docx
Tiểu luận: PURPOSE OF BUDGETING IN SME.docx
lamluanvan.net Viết thuê luận văn
 
China's Investment Leader - Dr. Alyce SU
China's Investment Leader - Dr. Alyce SUChina's Investment Leader - Dr. Alyce SU
China's Investment Leader - Dr. Alyce SU
msthrill
 
The-National-Commission-for-Culture-and-the-Arts.ppt
The-National-Commission-for-Culture-and-the-Arts.pptThe-National-Commission-for-Culture-and-the-Arts.ppt
The-National-Commission-for-Culture-and-the-Arts.ppt
rubensimborio1
 
Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...
Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...
Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...
nimaruinazawa258
 
How to Invest in Cryptocurrency for Beginners: A Complete Guide
How to Invest in Cryptocurrency for Beginners: A Complete GuideHow to Invest in Cryptocurrency for Beginners: A Complete Guide
How to Invest in Cryptocurrency for Beginners: A Complete Guide
Daniel
 
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Alexander Belyaev
 
Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...
Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...
Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...
Henry Tapper
 
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
28xo7hf
 
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
yeuwffu
 
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】
brunasordi905
 
Accounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptxAccounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptx
TIZITAWMASRESHA
 
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
28xo7hf
 
Enhanced metrics to measure the Regulatory impact
Enhanced metrics to measure the Regulatory impactEnhanced metrics to measure the Regulatory impact
Enhanced metrics to measure the Regulatory impact
Alexander Belyaev
 
Budgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptx
Budgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptxBudgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptx
Budgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptx
Godwin Emmanuel Oyedokun MBA MSc PhD FCA FCTI FCNA CFE FFAR
 
Understanding-Stocks-and-Real-Estate.pptx
Understanding-Stocks-and-Real-Estate.pptxUnderstanding-Stocks-and-Real-Estate.pptx
Understanding-Stocks-and-Real-Estate.pptx
cosmo-soil
 
13 Jun 24 ILC Retirement Income Summit - slides.pptx
13 Jun 24 ILC Retirement Income Summit - slides.pptx13 Jun 24 ILC Retirement Income Summit - slides.pptx
13 Jun 24 ILC Retirement Income Summit - slides.pptx
ILC- UK
 

Recently uploaded (20)

Singapore 2024 Sustainability Slides.pdf
Singapore 2024 Sustainability Slides.pdfSingapore 2024 Sustainability Slides.pdf
Singapore 2024 Sustainability Slides.pdf
 
Fabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio ProblemFabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio Problem
 
Discovering Delhi - India's Cultural Capital.pptx
Discovering Delhi - India's Cultural Capital.pptxDiscovering Delhi - India's Cultural Capital.pptx
Discovering Delhi - India's Cultural Capital.pptx
 
Navigating Your Financial Future: Comprehensive Planning with Mike Baumann
Navigating Your Financial Future: Comprehensive Planning with Mike BaumannNavigating Your Financial Future: Comprehensive Planning with Mike Baumann
Navigating Your Financial Future: Comprehensive Planning with Mike Baumann
 
Tiểu luận: PURPOSE OF BUDGETING IN SME.docx
Tiểu luận: PURPOSE OF BUDGETING IN SME.docxTiểu luận: PURPOSE OF BUDGETING IN SME.docx
Tiểu luận: PURPOSE OF BUDGETING IN SME.docx
 
China's Investment Leader - Dr. Alyce SU
China's Investment Leader - Dr. Alyce SUChina's Investment Leader - Dr. Alyce SU
China's Investment Leader - Dr. Alyce SU
 
The-National-Commission-for-Culture-and-the-Arts.ppt
The-National-Commission-for-Culture-and-the-Arts.pptThe-National-Commission-for-Culture-and-the-Arts.ppt
The-National-Commission-for-Culture-and-the-Arts.ppt
 
Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...
Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...
Tdasx: Interpreting the 2024 Cryptocurrency Market Funding Trends and Technol...
 
How to Invest in Cryptocurrency for Beginners: A Complete Guide
How to Invest in Cryptocurrency for Beginners: A Complete GuideHow to Invest in Cryptocurrency for Beginners: A Complete Guide
How to Invest in Cryptocurrency for Beginners: A Complete Guide
 
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
 
Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...
Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...
Pension Playpen - TAS300 v2 maths and governance resets pension strategies (3...
 
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
 
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
 
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【​网址​🎉ac22.net🎉​】
 
Accounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptxAccounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptx
 
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
 
Enhanced metrics to measure the Regulatory impact
Enhanced metrics to measure the Regulatory impactEnhanced metrics to measure the Regulatory impact
Enhanced metrics to measure the Regulatory impact
 
Budgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptx
Budgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptxBudgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptx
Budgeting as a Control Tool in Govt Accounting in Nigeria Prof Oyedokun.pptx
 
Understanding-Stocks-and-Real-Estate.pptx
Understanding-Stocks-and-Real-Estate.pptxUnderstanding-Stocks-and-Real-Estate.pptx
Understanding-Stocks-and-Real-Estate.pptx
 
13 Jun 24 ILC Retirement Income Summit - slides.pptx
13 Jun 24 ILC Retirement Income Summit - slides.pptx13 Jun 24 ILC Retirement Income Summit - slides.pptx
13 Jun 24 ILC Retirement Income Summit - slides.pptx
 

A presentation on

  • 1. A Presentation on Amalgamation Present by Hemant Ghute
  • 2. What is “Amalgamation”? Amalgam To unite, to come together as one, to blend Amalgamation Dissolution of one or more business entities and transfer of business of dissolved entities to another entity
  • 3. Why “Amalgamation”? Large Scale Operations Eliminate duplicate To acquire facilities, processes etc. Cash Resources Increase Shareholders Value Eliminate Tax Savings Competition
  • 4. Definition  Transferor Company  Transferee Company  Reserve  Consideration  Fair Value
  • 5. Types of Amalgamation Ordinary Amalgamation Simplified Amalgamation
  • 6. Amalgamation in the Nature of Merger Asset & Liabilities Shareholders Holding Consideration The business of the Transferee Company
  • 7. Methods of Amalgamation Pooling of interest Method Purchase Method