Three Bulgarian majors are planning to float on Romania's stock exchange as the bourses in the two countries are due to sign an agreement on the exchange of stock
market trading data.
First, it acknowledged that Sea 1032 applies to an exchange of stock
for a corporation's debt, but that such a transaction should also take into account the effects of Secs.
and did not require that actual exchange of stock
44 not only defines employee but also clarifies the criteria for determining whether a plan qualifies as a noncompensatory plan, the accounting consequences of various modifications to the terms of a previously fixed stock option or award and the accounting for an exchange of stock
compensation awards in a business combination.
CIT will acquire Newcourt Credit, which has headquarters in Parsippany, New Jersey, and Toronto, Canada, in an exchange of stock
valued at about 9 billion dollars.
Peoples will acquire Family Bancorp for approximately $113.2 million through a tax-free exchange of stock
, issuing a total of 5 million shares to Family Bancorp shareholders.
Does this presage a return to well-thought-out, strategic acquisitions, arranged with substantial equity or exchange of stock
Gain on a sale or exchange of stock
in excess of the amount treated as a dividend.
72 expands comfort letters' availability beyond named underwriters with a due diligence defense to include other parties with such a defense, financial intermediaries acting as principals or agents in securities offerings and buyers and sellers in connection with an acquisition as long as there is an exchange of stock
Special rules are provided to coordinate the gain recognized at the X level (on its asset transfer) with the gain recognized at the level of X's shareholder (on its exchange of stock
At its next meeting, the FASB will consider the appropriate financial accounting for the tax effect of stock options, how stock-based plans and cash bonus plans integrate, and how to account for the exchange of stock
options in merger and acquisition transactions.
First, the taxpayers argued that the "reorganization" relevant to determining gain or loss on the exchange of stock
was the plan approved by the insurance commissioner in 1970 in ITT-Hartford.