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Description
A contemporary Reference book - Mergers and acquisitions are an integral part of the new economic Paradigm. With an explosive increase in the number of mergers and acquisitions, chartered accountants, Legal Advisors, Company Secretaries, Consultants are most often faced with a myriad Legal and Regulatory Complexities. A tiny Mishap bourn out of inexperience or in attention to detail can prove to be quire expensive in Executing a smooth merger, give a legion of complex and unresolved issues this can exist along after.
Written by an expert in corporate restructuring, this is a complex reference on the legal, accounting and secretarial aspects necessary for mergers, demergers and slump sales. It is explains the law, procedures, parallel examples and legal commentaries for a host of cases. The book delves into the death of the subject and provides an answer to the critical question “how to go about mergers”
Written with an artist’s eye for detail, a scientist’s skill to view fax with discernments and an accountant’s instinct for perfection, this book is replete with information, analysis and directions.
The book would be a rich reservoir of ready reference to the exponent, a band-holder for the novice and a simple do-it-yourself manual for a person who wishes to start our on his own.
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Contents
Chapter 1.    Provisions of companies act   dealing with corporate reorganisation
Chapter 2.    Chapter v - compromise, arrangements  and reconstructions analysis
                     of section 390
Chapter 3.    Analysis of section 391
Chapter 4.    Analysis of section 392
Chapter 5.    Analysis of section 393
Chapter 6.    Analysis of section 394
Chapter 7.    Analysis of section 394a
Chapter 8.    Analysis of section 395
Chapter 9.    Analysis of section 396
Chapter 10.  Analysis of section 396a
Chapter 11.  Analysis of section 494 - another type of reconstruction
Chapter 12.  Amalgamation and the sick industrial companies (special provisions) act
Chapter 13.  Merger of investment companies
Chapter 14.  Demerger of companies through courts
Chapter 15.  Mergers derailed
Chapter 16.  Takeover through mergers
Chapter 17.  All about reverse mergers
Chapter 18.  Mega mergers: their rationale and features
Chapter 19.  Hiving off the business (sale of undertaking)
Chapter 20.  Legal and tax aspects of hiving off business
Chapter 21.  Tax aspects of amalgamation
Chapter 22.  Tax consequences of demerger
Chapter 23.  Merger of sick industries under section 72A
Chapter 24.  Valuation of business - an accountant's approach
Chapter 25.  Accounting for amalgamations (as 14): a critique
Chapter 26.  Secretarial practice in relation to amalgamation
Chapter 27.  Human dimensions of mergers and acquisitions
Chapter 28.  Merger of foreign companies with Indian companies
Chapter 29.  Reduction of share capital - an innovative tool
Chapter 30.  Select facets of buy back law and the law dealing with arrangement
Chapter 31.  Amalgamation of banking companies - the past, present & future
Chapter 32.  Multiple schemes - floating mergers
Chapter 33.  Income-tax implications arising our of reduction of capital and on
                     buyback of shares
Chapter 34.  Demerger of cement division by L&T
Chapter 35.  Transformation of a financial institution to a universal bank-the
                     ICICI story
Chapter 36.  Corporate debt restructuring (CDR)
Appendices
Appendix 1 - Novel Schemes
I. Scheme of Arrangement of DCM Limited
II. Scheme of Arrangement and Reconstruction of Apple Industries Ltd. and
    Aptech Information Systems Ltd.
III. The  Great  Eastern  Shipping  Company Limited
Appendix 2 - Accounting for Amalgamation (As-14)
Appendix 3 - Valuation Guidelines
Appendix 4 - The Companies (Court) Rules, 1959
Appendix 5 - Poll Voting Paper
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Author Details
S. Ramanujam, Chartered Accountant
Executive Vice-President - Group Taxation, The TJB Group, Bangalore
Faculty Member - Institute of Chartered Accountants of India, Institute of Costs & Works Accountants of India, Institute of Company Secretaries of India, Institute of Chartered Financial Analysts,
Visiting Faculty - IIM, Bangalore, National Law Schools etc.
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