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Fuziunea prin absorbtie in conditiile in care societatile sunt independente din punct de vedere al participatiilor la capitalul social

Societatea A absoarbe societatea B in conditiile in care cele doua societati participante la aceasta operatiune sunt independete din punct de vedere al participatiilor la capitalul social. Bilanturile contabile ale celor doua societati se prezinta astfel: Elemente de activ A B Elemente de pasiv A B Intangible assets 5.000 10.000 Social capital 50.000 75.000 Tangible assets 100.000 75.000 Provisons 25.000 5.000 Commodities 45.000 35.000 Retained earning 40.000 10.000 Clients 80.000 45.000 Suppliers 70.000 40.000 Treasury 40.000 55.000 Bank loans for long term 85.000 90.000 Total assets 270.000 220.000 Total liabilities 270.00 220.000 0 At historical cost we add: a. Goodwill for A: 90.000 lei; and for B: 70.000 lei. b. Plus value resulted by assesment of tangible assets for A: 40.000 lei; for B: 30.000 lei. 1) the mergers base - corrected net asset Elemente Owner Equity - fictiv assets ( intangible assets) + goodwill + Plus values Corrected net active (ANC) Shares nr = social cap/ nominal value (Na) Actual value of shares (ANC/Na) Nominal value of shares for A and B is 5 lei. 2) actual value of shares for A is 24 and for B is 12 3) Exchange rate between A and B actual values of shares: 24 A -----12 B 2A for 1 B Er = 2A/1B of 1B/2A 4) Nr of shares which will be issues by A NrA = QEB /AVA = 180.000/24= 7.500 Another formula to calculate Nr A = Er x Shares B = x 15.000 = 7.500 5) Increasing the social capital of A 6) mergers difference Md = OE B - ISC Entity A accounting a. increse of social capital A Cont debitor Shareholders Cont creditor ./. Social capital Merger difference Valoare 180.000 37.500 142.500 ISC = Nr A x NV A = 7.500 shares x 5 = 37.500 lei; Md = 180.000 37.500 = 142.500 A 115.000 -5.000 90.000 40.000 240.000 10.000 24 B 90.000 -10.000 70.000 30.000 90.000 180.000 15.000 12

b. shareholders contribution Valoare

Cont debitor

Cont creditor Shareholders

Tangible assets Commodities Clients Treasury Suppliers Bank loans for long term Goodwill A balance sheet after the merger A elements + B elements Assets Intangible assets A Goodwill B Tangible assets ( A h.c +B after reev) Commodities A + B Clients ( A+ B) Treasury ( A +B) Total assets Value 5.000 70.000 205.000 80.000 125.000 95.000 580.000 OE and Liabilities Social capital ( A + A increse) Merger difference Provisions ( A) Retained earning ( A) Suppliers ( A +B) Bank loans ( A +B) OE and Liab total

Valoare 180.000 105.000 35.000 45.000 55.000 - 40.000 - 90.000 70.000

Valoare 87.500 142.500 25.000 40.000 110.000 175.000 580.000

Entity B accounting a. shares in A paid with B owners equity by B owners Cont debitor Shares in A Cont creditor % Tangible assets Commodities Clents Treasury Suppliers Bak loans Merger result Valoare 180.000 75.000 35.000 45.000 55.000 - 40.000 - 90.000 100.000

b. Intangile assets eliminations Intangible assets B balance sheet will be Elemente de activ Shares in A Merger result Valoare Elemente de pasiv 180.000 Social capital Provisions Retained earning mergers result 180.000 Total pasiv -10.000 Valoare 75.000 5.000 10.000 90.000 180.000

Total activ

b. closing the entity B- the shareholders B right to receive them owner equity value Cont debitor ./. Social capital Provisions Retained earnings Merger result Cont creditor Shareholders B Valoare 180.000 75.000 5.000 10.000 90.000

c. the shareholders B receives the owner equity value in A shares Cont debitor Sharehoders B Cont creditor Shares A Valoare 180.000