CA Bigyan Kumar Mishra

The term "block of assets" means a group of assets falling within a class of assets comprising—(a) tangible assets, being buildings, machinery, plant or furniture ;(b) intangible assets, being know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, not being goodwill of a business or … [Read more...] about Block of assets

In simple terms, amalgamation means the action, process, or result of combining or uniting two or more companies into a larger single company. The process creates a new company in which none of the pre-existing companies survive.Here are the most important reasons why companies perform amalgamation:To access new markets, technologies and clients / geographies.For … [Read more...] about Amalgamation

A bull is a market participant who invests in a security expecting the price will rise. A bull trap occurs when these bulls get trapped due to a false reversal signal in a strong downtrend.In a strong downtrend, price keeps falling due to selling pressure. When the underlying security suddenly shows a reversal signal, many bulls get attracted to go long. Shortly … [Read more...] about Bull Trap

Most often bear traps occur in a strongly uptrend. A bear is the one who always has a bearish mindset in the market. They think that the market is not going to go up, it will fall/reverse.When bears think that a trend reversal in an uptrend is imminent, they go short thinking that the market will reverse. If that downtrend never occurs or after a small correction bulls jump … [Read more...] about Bear Trap

Stock split means the company wants to lower its share price by splitting its existing shares of stock into smaller or less valuable shares. It's a corporate action for making a stock more attainable to smaller investors.After the stock split, the company's total number of outstanding shares increases and the stock price of a single share decreases. The total value of their … [Read more...] about Stock split