Pooling of Interests definition

Pooling of Interests means pooling of interests accounting treatment under Accounting Principles Board Opinion No. 16.
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Pooling of Interests. The Merger shall qualify for "pooling of interests" accounting treatment and Parent shall have received a letter, dated as of the Effective Time, from Ernst & Young LLP regarding such firm's concurrence with Parent's conclusion as to the appropriateness of "pooling of interests" accounting treatment for the Merger under Accounting Principles Board Opinion No. 16 if the Merger is closed and consummated in accordance with this Agreement.
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Pooling of Interests has the meaning given to such expression in the United States Accounting Principles Board Opinion No 16 and related literature;
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Examples of Pooling of Interests in a sentence

  • Pooling of Interests: See "business combinations." Preauthorized Transfer Account: See "deposits." Preferred Stock: Preferred stock is a form of ownership interest in a bank or other company which entitles its holders to some preference or priority over the owners of common stock, usually with respect to dividends or asset distributions in a liquidation.

  • The Pooling of Interests reserve contains the equity effect of the transfer of balances on 1 April 2012 from the Homes and Communities Agency and the now abolished London Thames Gateway Development Corporation and the London Development Agency.

  • Amalgamation of Transferor Company with the Transferee Company has been accounted for under the Pooling of Interests Method as per Accounting Standard-14 (AS-14) as prescribed under the Companies (Accounting Standards) Rules, 2006.

  • Amalgamation of the Transferor Company with the Transferee Company shall be accounted in the books of the Transferee Company for by way of as per "Pooling of Interests Method" under Appendix C of Ind-AS 103 (Accounting for Business Combinations) and any other relevant Indian Accounting Standard prescribed under Section 133 of the Companies Act, 2013.

  • Meaning of the following terms relating to ‘Decision‐making process’ (only short objective type theoretical questions are expected): Relevant Cost, Incremental Cost, Sunk Cost, Opportunity Cost, Avoidable/unavoidable costs, Imputed or Notional Cost, Discretionary Costs, Common Costs, Traceable Costs, Joint Costs and Step Costs; Unit 4: Amalgamation of Companies: [25%] • In the nature of merger: Under Pooling of Interests Method (AS 14).

  • As a UK company, the directors decided to apply UK Generally Accepted Accounting Principles, which make provision for Pooling of Interests in a common control situation, also commonly referred to as Merger Accounting.

  • Pooling of Interests....................................................

  • Such Settlement Payment shall be in the form of cash, unless the transaction which constitutes the Change of Control is intended to qualify for treatment as a "Pooling of Interests" under APB No. 16 (or any successor thereto), in which case such Settlement Payment shall be in registered stock of the same class as is otherwise provided to the shareholders of the Company.

  • The amalgamation was accounted for under the "Pooling of Interests" method as prescribed by Accounting Standard-14, "Accounting for Amalgamations".

  • Powers, “The History of Pooling of Interests Accounting for Business Combinations in the United States,” Accounting Historians Journal, 18, 2, 1991: 155-192; Joel Seligman, The Transformation of Wall Street, 3rd edition, Aspen Publishers, 2003, pp.


More Definitions of Pooling of Interests

Pooling of Interests means pooling of interests accounting treatment.
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Pooling of Interests. Preamble "Proxy Circular" Section 3.28 "Registration Statement" Section 3.28 "Replacement Options" Section 2.1.3 "Rights" Section 2.1.2 "SEC Reports" Section 4.4 "Securities Reports" Section 3.5 "Shareholder Meeting" Section 5.2 "Shareholders' Meeting Date" Section 5.2 "Support Agreement" Section 2.3 "Trustee" Section 2.2 "US GAAP" Section 4.5 "Voting Trust Agreement" Section 2.2 1.2.
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Pooling of Interests shall have the meaning set forth in the recitals hereto.
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Pooling of Interests accounting treatment. Portsmouth shall use its reasonable best efforts to cause each person so identified to deliver to CFX, no later than 30 days prior to the Effective Date, a written agreement providing that such person will not dispose of any CFX Common Stock received in the Share Exchange except in compliance with the Securities Act, the rules and regulations promulgated thereunder and the SEC's rules relating to pooling of interests accounting treatment. Shares of CFX Common Stock issued to such affiliates in exchange for Portsmouth Common Stock shall not be transferable until such time as financial results covering at least 30 days of combined operations of CFX and Portsmouth have been published within the meaning of Section 201.01 of the SEC's Codification of Financial Reporting Policies, regardless of whether each such affiliate has provided the written agreement referred to in this section.
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Pooling of Interests means a combi­ nation of two or more corporations which meets the conditions set forth in Opinion No. 16 of the Accounting Prin­ ciples Board of the American Institute of Certified Public Accountants (effec­ tive date October 31, 1970), 666 Fifth Avenue, New York, N Y 10019. Copies are available from that address for $0.75 each.
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Pooling of Interests. The Company and the Stockholders shall have provided to Ernst & Young LLP a representation letter in customary form to support such firm's concurrence with Parent's conclusion as to the appropriateness of "pooling of interests" accounting treatment for the Merger under Accounting Principles Board Opinion No. 16 if the Merger is closed and consummated in accordance with this Agreement.
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Related to Pooling of Interests

  • Additional Certificates has the meaning specified in Section 8.01(d).

  • REMIC I Interests The REMIC I Regular Interests and the Class R-I Certificates.

  • Pooling Substation/ Pooling Point means a point where more than one Project may connect to a common Transmission System. Multiple Projects can be connected to a pooling substation from where common transmission system shall be constructed and maintained by the WPD(s) to get connected to the ISTS substation. The voltage level for such common line shall be 220 kV or above. Further, the metering of the pooled power shall be done at the injection point, i.e. the ISTS substation. However, the voltage level of transmission system of individual projects up to the pooling substation may be at 33 kV and above. Sub-meters shall be installed at the pooling substation for metering and forecasting and scheduling of individual Projects. The losses in the common transmission system up to the injection point shall be apportioned to the individual Projects for the purpose of billing.

  • REMIC I Assets All of the Mortgage Pool Assets.

  • REMIC II Assets The REMIC I Regular Interests.

  • Related interests means the interests of a coastal State directly affected or threatened by a wreck, such as:

  • Class R Residual Interests The Class R-1 and Class R-2 Residual Interests (which shall be transferable only as a unit evidenced by the Class R Certificates, in accordance with the applicable provisions of Section 5.01).

  • Preferred Interests means, with respect to any Person, Equity Interests issued by such Person that are entitled to a preference or priority over any other Equity Interests issued by such Person upon any distribution of such Person’s property and assets, whether by dividend or upon liquidation.

  • REMIC II Interests means, collectively, the REMIC II Regular Interests and the Class R-II Certificates.

  • Residual Certificates As specified in the Preliminary Statement.

  • Pooling Agreement means the Fifth Amended and Restated Pooling Agreement, dated as of June 28, 2004, among Bunge Funding, Inc., Bunge Management Services, Inc., as servicer, and the Master Trust Trustee, as amended, modified or supplemented from time to time in accordance with its terms, subject to Section 3.02(f) hereof.

  • REMIC II Certificates The REMIC II Regular Certificates and the Class R-II Certificates.

  • Lower Tier REMIC Interests Each of the Class LTA-1 Interest, the Class LTA-2A Interest, the Class LTA-2B Interest, the Class LTA-2C Interest, the Class LTA-2D Interest, the Class LTM-1 Interest, the Class LTM-2 Interest, the Class LTM-3 Interest, the Class LTM-4 Interest, the Class LTM-5 Interest, the Class LTM-6 Interest, the Class LTB-1 Interest, the Class LTB-2 Interest, the Class LTB-3 Interest, the Class LTIX Interest, the Class LTIIX Interest, the Class LTII1A Interest, the Class LTII1B Interest, the Class LTII2A Interest, the Class LTII2B Interest, the Class LT-IO Interest and the Class LTR Interest.

  • Non-Lead Securitization means any Securitization of a Note in a Securitization Trust other than the Lead Securitization.

  • Eligible interests means interests or memberships.

  • Non-Lead Securitization Subordinate Class Representative means the holders of the majority of the class of securities issued in a Non-Lead Securitization designated as the “controlling class” pursuant to the related Non-Lead Securitization Servicing Agreement or their duly appointed representative; provided that if 50% or more of the class of securities issued in any Non-Lead Securitization designated as the “controlling class” or such other class(es) otherwise assigned the rights to exercise the rights of the “Controlling Noteholder” is held by the Mortgage Loan Borrower or an Affiliate of the Mortgage Loan Borrower, no person shall be entitled to exercise the rights of the related Non-Lead Securitization Subordinate Class Representative.

  • Non-Lead Securitization Date means the closing date of any Non-Lead Securitization.

  • REMIC I Certificates The Class R-I Certificates.

  • Underlying REMIC Certificates The REMIC Certificates held in the Trust and evidencing beneficial interests in the REMIC Trust. US Bank: U.S. Bank National Association, a national banking association. ARTICLE II The Trust

  • Physical Certificates As specified in the Preliminary Statement.

  • Accrual Certificates As specified in the Preliminary Statement.

  • Lead Securitization Subordinate Class Representative means the “Controlling Class Representative” as defined in the Lead Securitization Servicing Agreement or such other analogous term used in the Lead Securitization Servicing Agreement.

  • REMIC III CERTIFICATES has the meaning set forth in the final paragraph of the Preliminary Statement hereto.

  • Non-Lead Securitization Trust means the Securitization Trust into which any Non-Lead Securitization Note is deposited.

  • Exchangeable Certificates The Class A-S, Class B, Class C and Class PEX Certificates.

  • Residual Interests As specified in the Preliminary Statement.