Mergers, corporate splits – outline diagrams

August 26, 2010  |  Business combinations

Japanese corporate split

This article consists of three diagrams illustrating three classes of Japanese corporate reorganisation transactions, Mergers, Triangular Mergers and Corporate Splits.

Please refer to the diagrams for a basic outline of these different transactions. Future articles will review in greater detail the accounting treatment applicable to the transactions, the treatment of goodwill and other intangible assets in the transactions, the underlying legal process and the tax treatment for entities involved and their shareholders including conditions for qualification.

Regular merger transactions

Triangular mergers

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