merger relief

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Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the allotment of equity shares in the issuing company in exchange for the equity shares (or non-equity shares) in the other company or by the cancellation of any such shares not held by the issuing company. See merger reserve.

Subjects: Financial Institutions and Services — Accounting.

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