Pooling Transaction definition

Pooling Transaction means an acquisition of the Company in a transaction which is intended to be treated as a "pooling of interests" under generally accepted accounting principles.

Pooling Transaction means an acquisition of the Company in a transaction which is intended to be treated as a "pooling of interests" under generally accepted accounting principles as defined in Opinion No. 16 of the Accounting Principles Board and the amendments thereto.

Pooling Transaction means a business combination that is treated for financial accounting purposes as a "pooling of interests" in accordance with GAAP and the Regulations of the Commission.

Examples of Pooling Transaction in a sentence

• In the event of a Pooling Transaction, this Stock Option shall remain in effect in accordance with its terms as provided herein and shall become an obligation of the surviving entity, with appropriate adjustments to the number and kind of shares and the per share exercise price as contemplated by the Stock Plans.

• The Registration Statement shall have been declared effective by the Commission under the Securities Act, and the pro forma financial statements contained in the Registration Statement at the effective date thereof shall reflect the Merger for financial accounting purposes as a Pooling Transaction.

• Section 9.1 of the Plan shall apply to each Award, provided that no action may be taken by the Committee pursuant thereto which would prevent a Pooling Transaction from qualifying as such.

• If receipt of payment is confirmed until a certain point in time with regard to a Business Day as specified by Eurex Clearing AG, novation shall take place on the same Business Day provided that Eurex Clearing AG does not refuse the inclusion of the Original GC Pooling Transaction in the Clearing for other reasons.

• Neither the Company nor, to the knowledge of the Company, any of its affiliates has taken or agreed or intends to take any action or has any knowledge of any fact or circumstance that would prevent the Merger from (a) constituting a reorganization within the meaning of Section 368(a) of the Code or (b) being treated for financial accounting purposes as a Pooling Transaction.

More Definitions of Pooling Transaction

Pooling Transaction means a business combination that qualifies for use of the pooling of interests accounting method under generally accepted accounting principles.

Pooling Transaction is defined in Section 3.33(a).

Pooling Transaction shall have the meaning specified in Section 3.25.

Pooling Transaction means a business combination that is treated for financial accounting purposes as a "pooling of interests" in accordance with

Pooling Transaction. As defined in the Purchase Agreement. --------------------

Pooling Transaction means an acquisition of or by the Company in a transaction which is intended to be treated as a "pooling of interests" under generally accepted accounting principles. 2.36 "Restricted Stock" means Shares issued or transferred to an Eligible Individual pursuant to Section 9. 2.37 "Shares" means the common stock, par value $.01 per share, of the Company. 2.38 "Stock Appreciation Right" means a right to receive all or some portion of the increase in the value of the Shares as provided in Section 8 hereof. 2.39 "Stockholders Agreement" means a stockholders agreement governing the rights, duties and obligations of present or future employees or directors, as the case may be, of the Company or its Subsidiaries with respect to Shares granted or sold to such persons, or issued pursuant to options or other awards granted to such persons, in such form as is in use by the Company at the time of exercise of an Option or any part thereof or the issuance of Shares pursuant to an Award and which the Company elects to require an Optionee or Grantee to execute in connection with the issuance of Shares. 2.40 "Subsidiary" means any corporation which is a subsidiary corporation (within the meaning of Section 424(f) of the Code) with respect to the Company. 2.41 "Successor Corporation" means a corporation, or a parent or subsidiary thereof within the meaning of Section 424(a) of the Code, which issues or assumes a stock option in a transaction to which Section 424(a) of the Code applies. 2.42 "Ten-Percent Stockholder" means an Eligible Individual, who, at the time an Incentive Stock Option is to be granted to him or her, owns (within the meaning of Section 422(b)(6) of the Code) stock possessing more than ten percent (10%) of the total combined voting power of all classes of stock of the Company, or of a Parent or a Subsidiary.

Pooling Transaction means an acquisition of or by the Corporation in a transaction which is intended to be treated as a "pooling of interests" under generally accepted accounting principles.