Mergers, acquisitions and corporate restructuring / Prasad G. Godbole

Section.1. Concepts, strategies and tactics -- Corporate restructuring -- Forms of corporate restructuring -- Mergers and acquisitions as a growth strategy -- Mergers and acquisitions motives and synergies -- Takeover and defence tactics -- Intents of target companies -- Section .2. Legal aspects -- Companies Act, 1956 -- Securities and exchange board of India (Buy-back of Securities) Regulations, 1998 -- Securities and exchange board of India (substantial acquisition of shares and takeovers) Regulations, 2011 -- Clauses 40A and 40B of the listing agreements of a BSE and the NSE -- Securities and exchange board of India (Delisting of equity shares) Regulations, 2009 -- Section .3. Accounting and taxation aspects -- Accounting for amalgamations and demergers -- Taxation aspects of amalgamation and demerger -- Section .4. Funding and valuation -- Funding of acquisitions -- Leveraged buyout and going private -- Valuation of target companies -- Section .5. Competition law and M&A -- Competition law and M&A -- Section .6. Cases -- Acquisition of Corus by Tata Steel -- Demerger of Ultra Tech Cement by L&T and its acquisition by Grasim -- Merger of ICICI with ICICI Bank -- Demerger of tower business of RCOM and RTL into RITL -- Section .7. Appendices