Deals of the day-Mergers and acquisitions

(Adds Reliance Communications , IAG; Updates Novatek)

Dec 28 (Reuters) - The following bids, mergers, acquisitions and disposals were reported by 1445 GMT on Thursday:

** Brazilian rental car firm Cia de Locação das Américas LCAM3.SA and rival Unidas SA announced a cash and stock deal to create Brazil's second-largest car rental company. British IAG ICAG.L is in exclusive talks to buy Niki, Air Berlin's AB1.DE insolvent Austrian airline, a source close to the process said, after Niki's administrator said that one bidder out of four remained. Anil Ambani's debt-laden Reliance Communications Ltd RLCM.NS has signed an agreement to sell its wireless assets to Reliance Jio Infocomm Ltd RELIB.UL , the telecoms arm of elder brother and billionaire Mukesh Ambani's oil conglomerate Reliance Industries Ltd RELI.NS , the Indian companies said in separate statements. Poland's biggest oil refiner PKN Orlen PKN.WA offered 380 crowns for each remaining share in its Czech downstream oil unit Unipetrol UNPE.PR . China's commerce ministry said that it has conditionally approved the takeover by U.S. medical equipment supplier Becton Dickinson BDX.N of its U.S. peer C R Bard BCR.N , paving the way for the $24 billion deal to close. The founding family of Japanese petroleum company, Idemitsu Kosan 5019.T , locked in a battle with the firm's management over a proposed integration with a smaller rival, said it had further increased its stake in the Japanese refiner by about half a percentage point to about 28.5 percent. Dutch insurer Aegon NV AEGN.AS said it would sell part of the remaining stake it holds in U.S. life insurance unit to France-based property and life reinsurer Scor SE SCOR.PA . A unit of Brazil's antitrust watchdog has recommended the conditional approval of Brazilian bank Itaú Unibanco Holding SA's ITUB4.SA purchase of a stake in financial services firm XP Investimentos SA, according to a statement issued. Russia's top non-state gas producer Novatek NVTK.MM may bid for gas fields owned by Russian diamond miner Alrosa ALRS.MM , but oil giant Rosneft ROSN.MM may stay away from the auction, citing tight deadlines, the companies signaled. Hedge fund Brigade Capital Management, a top shareholder in Kindred Healthcare Inc KND.N , said the deal by U.S. health insurer Humana Inc (NYSE: HUM ) HUM.N and two private equity firms to buy Kindred was "disappointing and grossly inadequate."