Mergers, Acquisitions and Corporate Restructuring

• Analyses all relevant Indian laws, regulations and accounting standards
• Includes multiple interpretations of many provisions 
• Comprises over 60 numerical or situational illustrations to explain difficult concepts and legal provisions
• Interprets and explains 4 comprehensive cases and 9 mini cases from the Indian corporate history and current affairs to enhance understanding
• Contains latest amendments in regulations, laws, rules and guidelines as on 15 November 2012.

• Thoroughly revised and updated
• Chapter on New Takeover Regulations comparing its provisions with the Old Takeover Regulations and giving historical perspective
• Chapter on Competition Law and M&A

Section-1: Concepts, Strategies and Tactics: 1. Corporate Restructuring 2. Forms of Corporate Restructuring, 3. Mergers and Acquisitions as a Growth Strategy, 4. Mergers and Acquisitions Motives and Synergies, 5. Takeover and Defence Tactics, 6. Intents of Target Companies, Section-2: Legal Aspects: 7. Companies Act, 1956, 8. Securities and Exchange Board of India (Buy-back of Securities) Regulations, 1998, 9. Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, 10. Clauses 40A and 40B of the Listing Agreements of the BSE and the NSE, 11. Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009, Section-3: Accounting and Taxation Aspects: 12. Accounting for Amalgamations and Demergers, 13. Tax Aspects of Amalgamations and Demergers, Section-4: Funding and Valuation: 14. Funding of Acquisitions, 15. Leveraged Buyout and Going Private, 16. Valuation of Target Companies, Section-5: Competition Law and M&A: 17. Competition Law and M&A, Section-6: Cases: 18. Acquisition of Corus by Tata Steel, 19. Demerger of Ultratech Cement by L&T and its Acquisition by Grasim, 20. Merger of ICICI with ICICI Bank, 21. Demerger of Tower Business of RCOM, Section-7: Appendices