Stay up to date with notifications from The Independent

Notifications can be managed in browser preferences.

Bottom Line: Williams shows how

Tuesday 04 January 1994 19:02 EST
Comments

Your support helps us to tell the story

From reproductive rights to climate change to Big Tech, The Independent is on the ground when the story is developing. Whether it's investigating the financials of Elon Musk's pro-Trump PAC or producing our latest documentary, 'The A Word', which shines a light on the American women fighting for reproductive rights, we know how important it is to parse out the facts from the messaging.

At such a critical moment in US history, we need reporters on the ground. Your donation allows us to keep sending journalists to speak to both sides of the story.

The Independent is trusted by Americans across the entire political spectrum. And unlike many other quality news outlets, we choose not to lock Americans out of our reporting and analysis with paywalls. We believe quality journalism should be available to everyone, paid for by those who can afford it.

Your support makes all the difference.

AFTER abandoning pre-acquisition provisioning about 18 months before it is officially outlawed, Williams Holdings is demonstrating how the new rules could affect predators' behaviour.

In the 1980s, acquisitions were all about restructuring. Conglomerates were happy to take on poorly run companies, secure in the knowledge that the costs of rationalising them could, in effect, be treated as part of the purchase price, leaving profits of the combined group to continue inexorably upwards.

New accounting rules likely to come into effect at the end of the year mean that all companies will be forced to take restructuring charges against profits, whether acquisition-related or not. That could encourage predators to wait until their targets have completed their own rationalisation programmes - and incurred all the costs - before making their move.

Nigel Rudd, Williams' chairman, insists he has been watching Corbin and Russwin for two years and would have bought it at the first opportunity, rationalisation programme or not.

But there is little doubt that the dollars 3.5m or so Corwin has spent on restructuring will mean that Williams can report rather better results than if it had to take these charges itself.

Join our commenting forum

Join thought-provoking conversations, follow other Independent readers and see their replies

Comments

Thank you for registering

Please refresh the page or navigate to another page on the site to be automatically logged inPlease refresh your browser to be logged in