merger reserve — merger capital reserve A reserve credited in place of a share premium account when merger relief is made use of. Goodwill on consolidation may be written off against a merger reserve (unlike the share premium account) … Accounting dictionary
merger reserve — merger capital reserve A reserve credited in place of a share premium account when merger relief is made use of. Goodwill on consolidation may be written off against a merger reserve (unlike the share premium account) … Big dictionary of business and management
merger capital reserve — merger reserve … Accounting dictionary
merger relief — Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the… … Accounting dictionary
merger relief — Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the… … Big dictionary of business and management
NHL–WHA merger — The 1979 merger of the NHL and WHA was the culmination of several years of negotiations between the National Hockey League (NHL) and the World Hockey Association (WHA) that resulted in four WHA franchises (the Edmonton Oilers, New England Whalers … Wikipedia
Case Western Reserve University — Motto Thinking Beyond the Possible Established WRU: 1826 CIT: 1880 CWRU: 1967 Type … Wikipedia
Royal Australian Naval Volunteer Reserve — (RANVR) is a defunct reserve force of the Royal Australian Navy. The current Royal Australian Naval Reserve was formed in June 1973, from a merger of the RANVR and the RANR (Seagoing).During World War II, most Australian coastwatchers were… … Wikipedia
consideration — con·sid·er·a·tion n: something (as an act or forbearance or the promise thereof) done or given by one party for the act or promise of another see also contract compare motive ◇ Except in Louisiana, consideration is a necessary element to the… … Law dictionary
share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law dictionary
