DEMERGER & TYPES OF DEMERGER

In this video you can leran the concept of demerger, various types of demerger - Sell off, Spin off, Split up & Equity Carve out and how a company can demerge.
#CS #ICSI #CORPORATERESTRUCTURING #CRI #CRVI #CRIOLDSYLLABUS #CRINEWSYLLABUS #CRIJUNE2021 #CSPROFESSIONALJUNE2021 #CSPROFESSIONALEXAMS #CSPROFESSIONALJUNE2021 #CSPROFESSIONALCRI #CSPROFESSIONALCRVI #CSPROFESSIONALPASTEXAMQUESTIONS #CSPROFESSIONALPYQ #CSPROFESSIONALMARATHON #CRIMARATHONLECTURES #CSPROFESSIONALEXAMS #CORPORATERESTRUCTURINGVALUATION #CSPROFESSIONALMERGERS #CSPROFESSIONALTAKEOVERREGULATIONS #CSPROFESSIONAL #COMPANYSECRETARY

[@nehasaxena2962]

Sir , i was always confused between equity carve out and spinoff..thanks for explaining it in simple language and examples! You are god tf CRI

[@shreyaachaturvedi4711]

Watching in June 2021, very informative. Thank you for sharing Sir!

[@rimanshiasijaclasses1238]

Demerger hone ke baad demerger company ka existence rhta h ya khtm ho jata h...pls reply

[@CSAnandKankani]

Agar Partial Demerger hai toh, rehta hai. L&T demerged Ultra Tech Cement and L&T continued to exist.

[@shrirangagp2856]

Nice Lecture.

[@rimanshiasijaclasses1238]

Jb hum demerger krte h tb....demerged company ka koi existence rhta h ya khtm ho jata hai....pls reply

[@CSAnandKankani]

In case of Complete Demerger - YES.
In case of Partial Demerger - NO.

[@amarjitsamal8289]

Hi sir
Your video has help ful how evr I have following issue.
In demerger if share is being issued by resulting company to demerged company then wht will be the accounting treatment and where it has been states to do tht way ?

[@CSAnandKankani]

The shares are issued by the resulting company, therefore, the accounting entry for the issue of shares is passed by the Resulting company only. They record the value of shares at its fair value where amount is segregated and is transferred to the share capital (portion of Face Value) and balance to securities premium account.
The demerged company simply passes the entry at book value for the Assets (Cr) and Liabilities(Dr) that are transfered to the resulting company pursuant to demerger. Any difference is adjusted with the reserves.

[@pravindave195]

Please make video for explaining anti takeover strategy ......If possible .

[@3LOKBaba]

Thank you so much sir....., Excellent articulation on De-merger. I have gained full information about demerger which I could not find in any site...

[@CSAnandKankani]

Glad it was helpful!

[@vishalahuja2136]

bhai 150+25=175 hua na.. to 200 se to val gir hi gyi (pause video at1:25) to value same thodi naa rhi

[@CSAnandKankani]

Thank you Vishal Ahuja. Genuine error. It should have been 50.

[@madhurarora6086]

What about split off..?? Is it also considered as demerger..?

[@CSAnandKankani]

yes.

[@aditisharma9666]

Sir plz make video on how to score good in drafting part of acl..any tips and tricks that will serve benefecial 🙏🙏

[@aditisharma9666]

Very well explained...sir plz make video on important case laws of merger and amalgamation...only brief story so that we can revise smartly before exam by watching video of urs

[@CSAnandKankani]

Hi Aditi please refer my LDR video of Chapter 2 on Mergers and Amalgamation

[@dhananjayht4315]

TQ sir thank u for your detail explanation after watching this video I subscribe to your channel

[@CSAnandKankani]

Happy Learning and All the best for the results Dhananjay ✌

[@ManishKumar-vz7rz]

What happens to employees in case of a demerger of a company

[@CSAnandKankani]

The employment also gets transferred. Section 232 mandates. New concept introduced in Companies Act, 2013

[@_.keviv._3277]

Why the value of resulting company is 25, it should be 50( 25%*200)

[@CSAnandKankani]

Genuine error. It should have been 50. I have mentioned in one more comment also. Thank you! 🙈✌