combination

(redirected from Combinations)
Also found in: Dictionary, Thesaurus, Medical, Legal, Acronyms, Encyclopedia, Wikipedia.
Related to Combinations: Permutations

Combination

Applies to derivative products. Arrangement of options involving two long or two short positions with different expiration dates or strike (exercise) prices. See: Straddle.

combination

A union of two or more entities, either by merging one or more of the entities into another of the entities or by consolidating the entities into a new entity.
Case Study Lucas Industries PLC and Variety Corporation, two manufacturers of auto and truck brakes, agreed in June 1996 to a combination to be called Lucas-Variety PLC. Managements of both firms indicated the combination was necessary so as to remain competitive in a market that demanded a global presence. The combination also was expected to produce cost savings and to result in tax savings by allowing the new firm to benefit from Lucas's tax-loss carryforwards. Terms of the agreement called for the two firms to merge into a new company through an exchange of shares. Variety's owners would receive approximately 38% of the shares of the new firm while Lucas's owners would receive the other 62% of the shares. The market prices of both firms' shares rose following announcement of the agreement, an indication that investors agreed with managements' assessment of the financial benefits of the merger.
References in periodicals archive ?
The proposed statement applies to all business combinations other than those involving not-for-profit organizations.
In some business combinations, the combined entity assumes the name of the acquired entity.
The statement requires use of the purchase method of accounting for all business combinations initiated after June 30, 2001, thereby eliminating use of the pooling-of-interests method.
Up to now there is only little specialized literature available concerning rubber-thermoplastics combinations (refs.
Two of the basic variations involve players who pass the ball in an up-back-and-through combination.
Joshua Hills Principal Mark Pospisil said his expected enrollment works out so combination classes should be unnecessary when the school year begins in a few weeks, but that some combinations should be expected with such class-size changes.
97, Business Combinations Prior to an Initial Public Offering, clearly states that a combination of two or more businesses should be accounted for in accordance with Accounting Principles Board Opinion no.
Studies compared adherence rates for one single-pill (Caduet, amlodipine + atorvastatin) combination as well as four different two-pill combinations of similar agents in the general population and a senior (65+ years of age) population.
The purchase method (popular worldwide) and pooling of interests method are the two methods used for recording business combinations.
After reviewing the comments received on the ED and considering the entire set of tentative decisions reached during its re-deliberations, the FASB plans to issue a final statement on business combinations and intangible assets in late June of this year.
Still, initial signs indicate that unless the virus acquires resistance to the new drug combinations, infection with the AIDS virus may be on the verge of becoming a manageable disease, but one that will be far harder to manage than, say, diabetes.
Advantage of using TEBA in all these combinations is that all physical properties of the vulcanizate have drastically improved and apparent crosslink density also increased substantially.