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FUSION-ABSORPTION [1 record]

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.

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