TFL Vsebine / Revija SIR*IUS

Definition of business combinations according to SRS 2016 and IFRS

Transakcije s podjetji so po MSRP 3 transakcije ali drugi dogodki, v katerih prevzemnik pridobi obvladovanje nad enim podjetjem ali več. Tej opredelitvi skladno s prilogo A MSRP 3 ustrezajo tudi transakcije, ki se včasih imenujejo "prave spojitve" ali "spojitve enakih". V angleškem izvirniku se opredelitev transakcij s podjetji glasi: "A transaction or other event in which an acquirer obtains control of one or more businesses." Že jezikovna razlaga citirane določbe omogoča izluščiti bistvo transakcij s podjetji: i) prevzem obvladovanja (angl. obtain of control) oziroma zahteva, da prevzemnik pridobi obvladovanje nad enim podjetjem ali več, ter ii) predmet prevzema je podjetje v ekonomskem smislu, to je povezan niz aktivnosti in premoženja, s katerimi se lahko ravna in o katerih se odloča z namenom zagotavljanja donosa v obliki dividend, nižjih stroškov ali drugih gospodarskih koristi neposredno naložbenikom ali drugim lastnikom, članom ali udeležencem. Bistvena elementa transakcij s podjetji sta torej dva: prevzem in podjetje.

According to IFRS 3 Business Combinations are transactions or other events in which an acquirer obtains control of one or more businesses. The definition, according to Appendix A to IFRS 3 covers also transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’. Even the literal interpretation indicates the essential elements of any business combination: i) obtaining of control – acquisition of one or more businesses; and ii) the subject of acquisition is a business in economic terms, i.e. an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits directly to investors or other owners, members or participants. Essential elements of business combinations are therefore two: acquisition and business.