vrednostni papirji, izdani v zvezi z združitvijo, ki vključuje pripojitev druge družbe ali ustanovitev nove družbe, z razdružitvijo družbe, prenosom vseh ali le dela sredstev in obveznosti podjetja ali kot plačilo za prenos sredstev, ki ni gotovina;
securities issued in connection with a merger involving the acquisition of another company or the formation of a new company, the division of a company, the transfer of all or part of an undertaking's assets and liabilities or as consideration for the transfer of assets other than cash;