Polar ring galaxies ( PRGs ) are peculiar systems where a gas-rich , nearly polar ring surrounds a host galaxy .
They are the result of galaxy interactions that form mainly by tidal accretion of material from a gas rich donor galaxy .
There is a number of formation mechanisms for PRGs : minor or major mergers , tidal accretion events , or direct cold gas accretion from filaments of the cosmic web .
These objects can be used to probe the three-dimensional shape of dark matter haloes , provided that the ring is in equilibrium with the gravitational potential of the host galaxy .
The polar ring galaxy , AM 2040-620 , which has not yet been well studied , is the subject of this work .
This galaxy contains an almost perpendicular warped ring and one possible companion galaxy to the NW .
The radial velocity of this object is 3301 \pm 65 Km s ^ { -1 } and is part of a group of fifteen possible polar ring galaxies , according to the literature .
In order to better understand this system , images and long slit spectra were observed with the 1.60 m OPD/LNA telescope .
In the I band image , the outer parts of the ring are not symmetrical .
A disturbance in the Eastern side and a faint plume were detected .
Two small satellites are located to the north .
The bulge is elliptical but not perfectly symmetrical in this image .
The B-band image shows material that extends beyond the ring in the western and eastern directions .
After processing , the B-image shows that the possible companion galaxy 2MASX J20441668-6158092 has a tidally disturbed disk .
Its radial velocity is unknown , but the spectroscopy , which is still under analysis , will furnish this information .