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reverse takeover
财政	ефект зворотного поглинання; обернене поглинання
英语 词库
Reverse takeover
财政	This is the process by which a smaller, listed company usually a shell takes over a larger private company, but in effect the larger company ends up in control. It is a supposedly easier route to listing for the private company. The private company can be said to have ‘reversed into' the public company and the public company has ‘taken over' the other. (http://www.growthbusiness.co.uk/growing-a-business/company-flotations/1047072/what-is-a-cash-shell.thtml Karabas)