Fusion difference shall consist of the difference between
- The consolidated amounts of assets and liabilities that are attributable to the transferring company, after adjustment for the application of different accounting policies of the Group and the entity, less untaxed reserves
and
- The acquiring company's book value of shares in the transferor company.
When the merger difference calculated the values at the beginning of the last financial year in the transferring company used. Have the group relationship emerged only after, used instead of the values that existed when the group relationship arose.
Fusion difference shall be taken directly to equity in the acquiring company. It shall be retained profit, subject to paragraphs 19-20 and 22 for all or part of the difference.