Question
In the merger of X Ltd. and Y Ltd., it is decided that
the amalgamation will be in the nature of a merger (as per AS-14). Which of the following conditions must be satisfied for this treatment to apply?Solution
AS-14 requires that for an amalgamation in the nature of a merger, 90% of equity shareholders of the transferor company must become equity shareholders of the transferee. This ensures continuity of ownership and operations.
Statements:  M = R ≥ S , N = O > Q, Q > W = A < S
Conclusions :
I. N ≥ S
II. W > R
III. O ≤ S
ÂStatements: Z > Y ≥ X; I < N ≤ L; F < I > D > Z
Conclusions:
I. L > F
II. X < N
III. Y < I
Statement: Q > R; O < K ≤ N; O ≥ S > R
Conclusion: I. O ≥ Q     II. R < N.
Statements: J # Q, Q * D, D % P, P $ Y
Conclusions:Â Â Â Â Â Â I. Q * YÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â II. P *YÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â III...
Statements: A < B < E = C = F ≤ H ≤ G > L ≥ D
Conclusions:
I. H > A
II. G ≥ E
III. L > CStatements:Q ≥ R,R < S,S < T
Conclusions: I. T > R II. Q ≥ T
Statements: K * D, D $ N, N % M, M © W
Conclusions:      I.M % W              II.M $ W             III.N @ D�...
Statements:
P ≤ M < X > K; X < S > T; T < U < V
Conclusions:
I). Â P < S
II).  P ≥ S
...Statements: A > B; C > D; E ≥ A; F = C; C < B
Conclusions:
(i) B > D (ii) A > F (iii) F < E
...Statement: L > M = P < Q > R; S ≤ O < N; R > G > N
Conclusions:
I. Q > S
II. S < G
III. M < G
