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Definition: Statutory merger
Category: SNA
A statutory merger relates to the business combination where the merged (or target) corporation will cease to exist. The acquiring corporation will assume the assets and liabilities of the merged corporations. In most cases, the owners of merged corporations remain joint owners of the combined corporation (§ 21.21). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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