IND-133 #comment - added missing categories of actions includeing cha…

…nges in legal form and mergers and acquisitions

Signed-off-by: Elisa Kendall <[email protected]>

CAE/CorporateEvents/CorporateActions.rdf

@@ -197,6 +197,13 @@
 		<fibo-fnd-utl-av:explanatoryNote xml:lang="en">This event only occurs with the characteristic VOLU, otherwise it is part of the SRD II.</fibo-fnd-utl-av:explanatoryNote>
 	</owl:Class>
 
+	<owl:Class rdf:about="&fibo-cae-ce-act;LegalFormChange">
+		<rdfs:subClassOf rdf:resource="&fibo-cae-ce-act;CorporateInformationAction"/>
+		<rdfs:label xml:lang="en">legal form change</rdfs:label>
+		<skos:definition xml:lang="en">corporate action that informs stakeholders of a modification of the legal form of the organization</skos:definition>
+		<skos:example xml:lang="en">In the United States it is common for companies established as Subchapter S Corporations (S-Corp), typically early stage companies, modify their structure to become full-fledged Subchapter C Corporations (C-Corp) to facilitate outside fundraising, mergers, acquisitions, and public offerings.  Other common form changes include migration from sole proprietorships to more formally registered organizations (e.g., LLC, S-Corp, C-Corp, etc.)</skos:example>
+	</owl:Class>
+
 	<owl:Class rdf:about="&fibo-cae-ce-act;LiquidationAction">
 		<rdfs:subClassOf rdf:resource="&fibo-cae-ce-act;MandatoryCorporateAction"/>
 		<rdfs:label xml:lang="en">liquidation action</rdfs:label>
@@ -227,6 +234,13 @@
 		<skos:definition xml:lang="en">action that is initiated by a market, such as a securities exchange, that affects a legal entity or the securities it issues and may have a material impact on that entity&apos;s stakeholders, such as shareholders and creditors</skos:definition>
 	</owl:Class>
 
+	<owl:Class rdf:about="&fibo-cae-ce-act;MergerAcquisition">
+		<rdfs:subClassOf rdf:resource="&fibo-cae-ce-act;MandatoryCorporateAction"/>
+		<rdfs:label xml:lang="en">merger / acquisition</rdfs:label>
+		<skos:definition xml:lang="en">corporate action involving the consolidation of legal entities or assets</skos:definition>
+		<fibo-fnd-utl-av:explanatoryNote xml:lang="en">Such consolidation may be accomplished via financial transactions such as mergers, acquisitions, consolidations, tender offers, purchase of assets, and management acquisitions.</fibo-fnd-utl-av:explanatoryNote>
+	</owl:Class>
+
 	<owl:Class rdf:about="&fibo-cae-ce-act;NotificationEvent">
 		<rdfs:subClassOf rdf:resource="&fibo-cae-ce-act;MandatoryCorporateAction"/>
 		<rdfs:label xml:lang="en">notification event</rdfs:label>