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General Provisions 1. Purpose 2. Scope of Application 3. Definitions of Terms 4. Classification of Business Combination 5. Business Combination by Uniting Interests II. Acquisitions 6. Cost of Acquisition 7. Recognition of Identifiable Assets and Liabilities 8. Determining Fair Values of Assets and Liabilities Acquired 9. Goodwill 10. Negative Goodwill 11. Successive Share Purchases 12. Adjustments to Purchase Consideration Contingent on Future Events 13. Subsequent Identification or Changes in Value of Assets and Liabilities 14. Tax Effect 15. Preparation of Financial Statements III. Unitings of Interests 16. Accounting for Unitings of Interests IV. Mergers Between Parents and Subsidiaries 17. Merger Between Parent and Its Subsidiary or Between Subsidiaries V. Disclosure 18. Note Disclosures Addenda Enacted on March, 24, 1999 CHAPTER I. GENERAL PROVISIONS 1. Purpose In accordance with Article 90 of the Financial Accounting standards for Business Enterprises, this Standard prescribes the accounting treatment for business combinations. 2. Scope of Application This Standard should be applied in accounting for business combinations such as mergers and acquisitions. (2-1) A business combination may involve the purchase by an enterprise of the equity of another enterprise, the purchase of the net assets and operations of a business enterprise or a legal merger (hereinafter collectively referred to as "business combination"). When the substance of the transaction is consistent with the definition of a business combination in this Standard, the accounting and disclosure requirements contained in this Standard should be applied irrespective of the particular structure adopted for the combination. (2-2) The business combination includes all forms of transactions that give rise to a change in control over the net assets and operations of an enterprise or an alteration of economic identity through exchange of stock, payment of cash and cash equivalents, incurrence of a liability or other payments. N