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A query was raised regarding how to quantify the difference between the acquisition price of a share and the equity in a merger. The DGT clarifies which elements constitute equity and how accounting restatement affects the calculation.
Cuestión planteada 1. Si para cuantificar el fondo de comercio se debe considerar:
Las obligaciones convertibles con consideración de financiación ajena no forman parte de los fondos propios para el cálculo de la diferencia de fusión. Los deterioros de valor establecidos por normas legales de saneamiento financiero deben incluirse en los fondos propios, aunque no se hayan contabilizado. Las rentas negativas obtenidas por la absorbida entre la adquisición y la extinción, imputadas a la absorbente por retroacción contable, no minoran los fondos propios. El traspaso de cuentas de pérdidas y ganancias a reservas por retroacción contable no supone obtención de renta.
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