Transfer of all assets and liabilities by one or more companies to another company which is the holder of 90 % or more of their shares
Aistriú na sócmhainní agus na ndliteanas go léir ag cuideachta amháin nó níos mó chuig cuideachta eile a bhfuil 90 % nó níos mó dá scaireanna i seilbh aici nó acu