1 / 11

Business Takeovers Buyer’s Book

Business Takeovers Buyer’s Book. Limited Company take over a Sole Trader Limited Company take over the Partnership Limited Company take over the Limited Company. PCCW Takeovers HK Telecom. PCCW Takeovers HK Telecom. HK Telecom Net Assets 470 Billion. PCCW. Goodwill.

marli
Télécharger la présentation

Business Takeovers Buyer’s Book

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Business TakeoversBuyer’s Book • Limited Company take over a Sole Trader • Limited Company take over the Partnership • Limited Company take over the Limited Company

  2. PCCW Takeovers HK Telecom

  3. PCCW Takeovers HK Telecom HK Telecom Net Assets 470 Billion PCCW Goodwill Purchase Consideration 2,250 Billion

  4. Furnitures and Fixtures Business Purchase Business Purchase Furnitures and Fixtures Assets Taken Over at Their Revised Values Dr. Assets Cr. Business Purchase

  5. Business Purchase Creditors Creditors Business Purchase Liabilities Taken Over Dr. Business Purchase Cr. Liabilities

  6. Purchase Consideration Agreed Upon Dr. Business Purchase Cr. Vendor ( e.g. HK Telecom) Business Purchase HK Telecom HK Telecom Business Purchase

  7. Loss on Acquisition Dr. Goodwill Cr. Business Purchase Goodwill Business Purchase Business Purchase Goodwill

  8. Or: Profit on the Acquisition Dr. Business Purchase Cr. Capital Reserve Business Purchase Capital Reserve Capital Reserve Business Purchase

  9. Settlement of the purchase consideration bycash and/or issuing shares and debentures Dr. Vendor (e.g. HK Telecom) Cr. Cash Cr.Ordinary Shares Cr.Debentures HK Telecom Cash Ordinary Shares Debentures

  10. Settlement of the purchase consideration by cash and/or issuing shares and debentures Ordinary Shares HK Telecom Debentures HK Telecom

  11. Web Sites of PCCW PCCW Page 54 Summary of Financial Information Page 71 Consolidated Income Statement Page 73 Consolidated Balance Sheet Page 75 Balance Sheet

More Related