Pooling of Interests definition

Pooling of Interests means pooling of interests accounting treatment under Accounting Principles Board Opinion No.

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.

Pooling of Interests has the meaning given to such expression in the United States Accounting Principles Board Opinion No 16 and related literature;

Examples of Pooling of Interests in a sentence

• 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.

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

• 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.

• To the best of its knowledge, neither Devon nor any of its affiliates has taken or agreed to take any action that would prevent the Merger from qualifying (i) for Pooling of Interests accounting treatment or (ii) as a 368(a) Reorganization.

• The Area Professional staff or designee is authorized to impose an administrative charge and/or suspend visitation rights when it is determined that a resident has violated HRL policies and/or Student Rights & Responsibilities policies.

• Each of Devon and Merger Co. intends that the Merger be accounted for as a 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 Company, Parent and Merger Sub shall each use their commercially reasonable efforts to cause the business combination to be effected by the Merger to be accounted for as a Pooling of Interests from and after the Effective Time.

• Santa Xx Xxxxxx intends that the Merger be accounted for as a Pooling of Interests.

• Neither USI nor, to its knowledge, any of its affiliates, has taken or agreed to take any action that would prevent Superholdco from accounting for the transactions to be effected pursuant to Article 1 of this Agreement in accordance with the Pooling of Interests Method of Accounting.

More Definitions of Pooling of Interests

Pooling of Interests. Pooling of Interests" shall mean pooling of interests accounting treatment.

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.

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.

Pooling of Interests shall have the meaning set forth in the recitals hereto.

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.

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.