UPDATE 2-Deals of the day -- mergers and acquisitions

(Adds IBM, Susquehanna Bancshares and others)

Jan 2 (Reuters) - The following bids, mergers, acquisitions and disposals involving European, U.S. and Asian companies were reported by 2100 GMT on Wednesday.

(For Reuters columns on deals, click on [DEALTALK/])

** Dutch chemical group Akzo Nobel NV (AKZO.AS) AKZOY.O said it completed the 8 billion pound ($15.9 billion) takeover of Britain's ICI ICI.L to create the world's biggest paint maker.

To read more, please double click on [nL02137124]

** Turkish retailer Carrefoursa (CARFA.IS) said it had signed a 268 million euro ($393 million) deal to sell real estate in Istanbul to Apollo Real Estate. [nIST001470]

** Nokia Siemens Networks [NSN.UL] said it had agreed to buy Britain's Apertio Ltd for about 140 million euros ($205 million) and expects to close the deal in the first quarter of 2008. [nL02126871]

** Shanghai Electric Group Co Ltd (2727.HK) has agreed to sell its 50.32 percent slice of underperforming Shanghai Diesel (600841.SS) to SAIC Motor (600104.SS) for $127 million, to focus on its core business. [nHKG224068]

** Sensor maker Measurement Specialties Inc (MEAS.O) said it acquired Switzerland-based Intersema Sensoric for about $39.7 million in cash and notes to expand its sensor portfolio. [nWNAS5451]

** British defence company QinetiQ Group Plc (QQ.L) said it was buying two Australian defence consulting businesses for a total of A$20 million ($17.6 million) to broaden its customer base in a targeted market. [nL02148257]

** Global bank HSBC (HSBA.L) said it had agreed to sell its U.S. tax advisory services business to management.

HSBC said it would receive $5 million in cash and deferred notes with a principal amount totalling $60.85 million. [nWLB5324]

** Ball Corp (BLL.N) said it sold its Ball Solutions Group Pty Ltd, which provides services to Australia's Department of Defense, to QinetiQ Pty Ltd for $10.5 million. [nWNAS5448]

** International Business Machines Corp (IBM.N) said it had acquired XIV, a privately held storage technology company based in Tel Aviv.

Financial terms were not disclosed. [nL02189752]

** Bank holding company Susquehanna Bancshares Inc (SUSQ.O) said it agreed to acquire investment management firm Stratton Holding Co, which has about $3 billion in assets under management.