2. M MIXING E ENTITIES R RECOURSE FOR G GROWTH E ENRICHMENT R RENOVATION MEANING / CONCEPT COMPANIES ACT, 1956 ITA, 1961 AMALGAMATION ASSETS, LIABILTIES, SHARE HOLDERS TYPES OF MERGERS HORIZONTAL MERGERS CONGLOMERATE MERGERS VERTICAL MERGERS CASH MERGERS CONGENERIC MERGERS TRIANGULAR MERGERS DEMERGERS

3. PURCHASE OF CONTROLLING/INTEREST IN THE SHARE CAPTIAL OR ALL OR SUBSTANTIALLY ALL ASSETS AND LIABILITIES CHANGE IN MANAGEMENT LOSES CORPORATE EXISTENCE REMAINS A SEPARATE LEGAL ENTITY TYPES OF TAKEOVERS FRIENDLY TAKEOVERS LEVERAGED BUYOUT HOSTILE TAKEOVERS BAIL OUT TAKEOVERS

4. UNDERLYING PRINCIPLE 2+2 = 5 ADDITIONAL VALUE OF ‘SYNERGY’ ENTERING NEW MARKET ECONOMIES OF SCALE MONOPOLY IN MARKET COMPETE GLOBALLY BREAKING TRADE BARRIERS RESOURCE TRANSFER UTILIZE LIQUIDITY FOR GROWTH UTILIZE TECHNOLOGY DIVERSIFY RISK UTILISE MANGERIAL SKILL & LABOUR TO AVAIL TAXATION ADVANTAGES UNDER ITA, 1961 IN PUBLIC INTEREST

5. THE COMPANIES ACT, 1956 COMPETITION ACT, 2002 FOREIGN EXHANGE MANGEMENT ACT, 2000 SEBI ACT & REGULATIONS INCOME TAX ACT, 1961 INDIAN STAMP AND REGISTRATION ACT STATE SPECIFIC POLICIES

6. 1. OBJECT CLAUSE 2. TRANSFER DATE 3. EFFECTIVE DATE 4. EXCHANGE - RATIO 5. SCHEME OF AMALGAMATION APPROVAL OF THE SCHEME 1. SHAREHOLDERS 2. CREDITORS/FINANCIAL INSTITUTIONS/BANKS 3. STATE HIGH COURTS 4. REGIONAL COMPANY LAW BOARD

7.  PERMISSION OF MERGERS  INFORMATION TO STOCK EXCHANGE (PUBLIC LTD. COMPANIES)  APPROVAL OF BOARD OF DIRECOTRS  APPLICATION TO THE STATE HIGH COURT  SHAREHOLDER & CREDITORS MEETINGS  SANCTION BY THE HIGH COURT  FILINGS OF THE COURT ORDER WITH THE ROC  TRANSFER OF ASSETS & LIABILITIES  PAYMENT BY CASH OR SECURITIES

8. ACQUISITION OF SHARES  TRANSFERABILITY OF SHARES  TRANSFER OF SHARES  SECTION 395, THE COMPANIES ACT, 1956  NEW SHARE ISSUANCE ASSET PURCHASE

9. FOREIGN COMPANIES INVESTING IN INDIAN COMPANY (FDI) INDIAN COMPANY INVESTING IN FOREIGN COMPANY INVESTMENT BY INDIVIDUALS

10. IMPACT ON EMPLOYEES IMPACT ON CUSTOMERS TRADE BARRIER MERGERS & ACQUISITIONS