Mergers or fusions of companies (OS).
Legal effects of mergers occur on the date of entry into the Commercial Registry (OR).
- merger - extinction of the company (preceded by dissolution without liquidation), its assets transferred to another company (A, B> B canceled and the property passed to A> A), shareholders of the acquired company become shareholders of the acquiring company, both acquired and acquiring companies are being involved
- fusion - extinction of 2 or more OS, assets transferred to the acquiring company (A, B> both canceled> C rise), partners remain, only acquired compaies are involved.