June 20 (Reuters) - The following bids, mergers, acquisitions and disposals were reported by 0930 GMT on Friday:

** Marco Capital Holdings has acquired R&Q Gamma for undisclosed terms, the legacy specialist is expected to announce later today. nL6N3SN08V

** Billionaire Brad Jacobs' new building-products distributor QXO <QXO.N> made an offer to acquire GMS <GMS.N> for about $5 billion in cash and said it will proceed with a hostile takeover if the company's management rejects the proposal. nL4N3SL1LN

** Renewable energy firm Emeren Group <SOL.N> said it will go private in a $102.6-million deal with a company backed by its chairman, Himanshu Shah. nL1N3SM0I7

** India's United Spirits <UNSP.NS> said it is buying the maker of popular craft gins 'Greater Than' and 'Hapusa' in a deal valued at 1.3 billion rupees ($15.2 million), including debt, in a bid to boost its premium portfolio. nL4N3SM0W0

** Fox Corp <FOXA.O> has acquired sports-focused streaming platform and television channel Caliente TV to expand its sports broadcasting presence in Mexico. nL4N3SM0VA

** Germany's Allianz <ALVG.DE> said it had agreed to buy French direct insurer Eurofil, a move that would make its subsidiary Allianz Direct the third-largest direct insurer in France. nL8N3SM0HD

** Japan's TDK <6762.T> said it has acquired U.S.-based SoftEye, which makes software and hardware for smart glasses, as the smartphone battery maker looks for growth drivers linked to artificial intelligence. nL1N3SM06P

** Billionaire Mike Ashley's Frasers Group <FRAS.L> said it will not make an offer for struggling British cosmetics group Revolution Beauty <REVB.L>. nL6N3SM09V

(Compiled by Rajarshi Roy and Christy Santhosh in Bengaluru)

((Rajarshi.Roy@thomsonreuters.com))