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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

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Common control combination

Accounting
Also called: Business combination under common control

A merger of entities that were already controlled by the same party before and after the transaction — a group reshuffle rather than an acquisition.

In plain terms

Nothing is really acquired in economic terms, so the combined figures are presented as though the businesses had always been one, and prior periods are restated.

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Indian stock market glossary · Market Vidyalaya