MERGER AND ACCESSION AS CONSOLIDATING FORMS OF REORGANIZATION OF LEGAL ENTITIES: FOREIGN EXPERIENCE AND RUSSIAN LEGISLATION
( Pp. 146-149)

The analysis of foreign literature has shown that the merger in a broad sense means any association of economic entities, the result of which is the emergence of two or more companies of a new single economic entity with the simultaneous loss of their legal independence or the continuation of the «survivor» in the process of combining with two or more entities with the simultaneous termination of the existence of the absorbed entities. In its narrow meaning, merger implies such an association, in the process of which a new economic entity arises, and the companies participating in the merger all, without exception, cease to exist. At the same time, foreign legislation in most cases distinguishes two forms of merger. One of which, as a rule, is disclosed through the term «acquisition». This form as a kind of merger in the practice of foreign countries, in Russian law corresponds to an independent form of reorganization of Russian legal entities - accession. Noting the expediency of the approach of the Russian legislator in regulating the processes of transformation of legal entities, the author offers his own theoretical definitions of mergers and acquisitions, as well as the definition of their generalizing term - «consolidating forms of reorganization».

Belialova A.M., (2018), MERGER AND ACCESSION AS CONSOLIDATING FORMS OF REORGANIZATION OF LEGAL ENTITIES: FOREIGN EXPERIENCE AND RUSSIAN LEGISLATION. Economic Problems and Legal Practice, 6 => 146-149.

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