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Consolidation of Balance Sheet Components During Cooperative Mergers

Author

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  • Wadsworth, James J.
  • Chesnick, David S.

Abstract

This report provides information on consolidating critical balance sheet compo nents during cooperative mergers. It discusses the implications of combining assets and liabilities and provides information and examples on various methods of consolidating member equities. Several case studies of cooperatives that have merged are included. They provide actual examples on how equities were combined during mergers, consolidations, and acquisitions.

Suggested Citation

  • Wadsworth, James J. & Chesnick, David S., 1995. "Consolidation of Balance Sheet Components During Cooperative Mergers," Research Reports 279991, United States Department of Agriculture, Rural Development.
  • Handle: RePEc:ags:urdbrr:279991
    DOI: 10.22004/ag.econ.279991
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    References listed on IDEAS

    as
    1. Rathbone, Robert C. & Wissman, Roger A., 1993. "Equity Redemption and Member Equity Allocation Practices of Agricultural Cooperatives," Research Reports 257202, United States Department of Agriculture, Rural Development.
    2. Hatfield, Harlan K. & Cobia, David W. & Erlandson, Gordon W. & Mack, Lawrence E., 1986. "Consolidation of Allocated Equity for Merging Cooperatives Previously Operating on a Revolving Fund," Agricultural Economics Miscellaneous Reports 120439, North Dakota State University, Department of Agribusiness and Applied Economics.
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    Cited by:

    1. Elena Meliá-Martí & Natalia Lajara-Camilleri & Ana Martínez-García & Juan F. Juliá-Igual, 2021. "Why Do Agricultural Cooperative Mergers Not Cross the Finishing Line?," Agriculture, MDPI, vol. 11(11), pages 1-19, November.
    2. Elena MELIA-MARTI & Ana Maria MARTINEZ-GARCIA, 2015. "Characterization And Analysis Of Cooperative Mergers And Their Results," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(3), pages 479-504, September.

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