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EnglishThis essay analyses problems related to mergers and divisions of companies where the transferred assets and liabilities, as a whole, have a negative value from an accounting or an effective/market point of view ("negative m/d"). Such operations, particularly frequent in crisis context, are scrutinized in relation to their pursued ames and relevant interest, as well as to their limits emerging from the law. A special attention is given to the interests of the involved shareholders and to the ways of their satisfaction, among which two discussed techniques are positively considered: the "double share exchange ratio" in divisions and the "inconsistent share exchange ratio" in mergers.
Rescio, G., Fusioni e scissioni negative, <<RIVISTA DI DIRITTO SOCIETARIO>>, 2018; (3): 537-558 [http://hdl.handle.net/10807/134433]
| Autori: | ||
| Titolo: | Fusioni e scissioni negative | |
| Data di pubblicazione: | 2018 | |
| Abstract: | This essay analyses problems related to mergers and divisions of companies where the transferred assets and liabilities, as a whole, have a negative value from an accounting or an effective/market point of view ("negative m/d"). Such operations, particularly frequent in crisis context, are scrutinized in relation to their pursued ames and relevant interest, as well as to their limits emerging from the law. A special attention is given to the interests of the involved shareholders and to the ways of their satisfaction, among which two discussed techniques are positively considered: the "double share exchange ratio" in divisions and the "inconsistent share exchange ratio" in mergers. | |
| Lingua: | Italiano | |
| Rivista: | ||
| Citazione: | Rescio, G., Fusioni e scissioni negative, <<RIVISTA DI DIRITTO SOCIETARIO>>, 2018; (3): 537-558 [http://hdl.handle.net/10807/134433] | |
| Appare nelle tipologie: | Articolo in rivista, Nota a sentenza |
File in questo prodotto:
| File | Descrizione | Tipologia | Note | Licenza | |
|---|---|---|---|---|---|
| RESCIO_FusioniScissioniNegative.pdf | Versione Editoriale (PDF) | Nessuna Nota | Non specificato | Administrator |
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