downstream merger

Downstream Merger

A merger in which a partially-owned subsidiary takes over its parent company. Contrary to the belief of some, the accounting of a downstream merger is different from a pooling of interests.

downstream merger

A type of merger in which a parent firm is absorbed into one of its subsidiaries.
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Major parts of these will be placed overseas, with the IPD monitoring potential consolidation among the majors in the petroleum industry, which began in 1996 with a European downstream merger of BP and Mobil.
proposed deal, referred to as a downstream merger, would call for VMware to
The rules also address whether the creditors of insolvent entities should be treated as equity holders of the entity, whether two related acquisitions should be treated as one acquisition, and how a downstream merger is treated.
Fumagalli and Motta (2001) consider an industry characterized by secret vertical contracts, and examine a benchmark case where there are two vertical chains, in which two upstream manufacturers sell to two downstream retailers, thereby demonstrating that a downstream merger is more welfare detrimental than an upstream merger.
This right arose from the decision by the extraordinary general meeting of Suzano held to approve the downstream merger of Suzano into Bahia Sul.
The coker was later included in Phillips' downstream merger with Ultramar Diamond Shamrock.
For example, when a new group acquires the assets or stock of the old common parent, or there is a downstream merger of the old parent pursuant to Treasury Regulations section 1.
The S corporation was merged into a newly created nonprofit organization in a downstream merger.
9) In lieu of a general rule that causes a prior intercompany transfer of stock to trigger gain upon the subsequent liquidation (or downstream merger) of an entity (T) whose stock was transferred, TEI believes that a liquidation of a subsidiary pursuant to section 332 (or a deemed section 332 liquidation as a result of an election under section 338(h)(10)) or a downstream merger should not be triggering events for the recognition of gain.
A downstream merger is basically the view from the other side of an upstream merger.
Major parts of these will be placed overseas, with the international division monitoring consolidation among the majors in the petroleum industry, which began in 1996 with a European downstream merger of BP and Mobil.
A merger of a corporation into a brother-sister corporation or a downstream merger of a parent corporation into a subsidiary may be a D reorganization (in addition to being an A reorganization); accordingly, Sec.