TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FUSION ABSORPTION [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-13

English

Subject field(s)
  • Amalgamation and Partnerships (Finance)
  • Commercial Law
DEF

The fusion of two or more companies by transfer of the assets and liabilities to one of the constituent companies or a new organization.

OBS

"merger" also has a more general meaning. As defined here, it is distinguished from "consolidation"/"amalgamation" (specific meaning), where an entirely new corporation is formed.

OBS

Under "absorption", a smaller company almost entirely disappears into the organisation of a larger company which takes it over.

French

Domaine(s)
  • Fusion, absorption et coparticipation (Finances)
  • Droit commercial
DEF

Regroupement de deux ou plusieurs sociétés dans lequel l'une des sociétés regroupées absorbe les autres.

OBS

Les sociétés absorbées apportent la totalité de leur patrimoine à la société absorbante, le plus souvent en échange d'actions de cette dernière.

Key term(s)
  • fusion absorption

Spanish

Campo(s) temático(s)
  • Consolidación y asociaciones (Finanzas)
  • Derecho mercantil
DEF

Integración de una sociedad en otra ya preexistente, la cual asume la totalidad de los derechos y obligaciones que integran el patrimonio de la absorbida.

Save record 1

Record 2 2005-10-27

English

Subject field(s)
  • Corporate Economics
  • Amalgamation and Partnerships (Finance)
DEF

Type of business merger in which one of the companies retains its legal characteristics while the other contributes the totality of its assets and liabilities and is dissolved.

OBS

take-over merger: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • takeover merger

French

Domaine(s)
  • Économie de l'entreprise
  • Fusion, absorption et coparticipation (Finances)
DEF

Type de fusion d'entreprises dans laquelle l'une d'entre elles (l'absorbante) conserve sa personnalité juridique, tandis que l'autre (l'absorbée) apporte la totalité de ses actifs et passifs et est dissoute.

OBS

fusion par absorption : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Key term(s)
  • fusion par annexion

Spanish

Campo(s) temático(s)
  • Economía empresarial
  • Consolidación y asociaciones (Finanzas)
DEF

Tipo de fusión de empresas en la que una sociedad (la absorbente) conserva su personalidad jurídica, mientras que la otra (absorbida) aporta en bloque todos sus activos y pasivos, y queda disuelta.

OBS

fusión por absorción: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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