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Accounting

Business Combinations

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meetings 295 Entity M Listed with deep and liquid market for shans. No history of shareholder activism in country where sted: @ The two 49% has a joint control over Entity M. O Lhas the practical ability to direct the relevant activities of Entity M. The interest of Entity Lover Entity M is considered as an investment in associate only. When Entity L disposed its 2% in favor of an Investment Bank illoses control over Entity M. Entity L is not required to prepare consolidated financial statements. meetings 295 Entity M Listed with deep and liquid market for shans. No history of shareholder activism in country where sted: @ The two 49% has a joint control over Entity M. O Lhas the practical ability to direct the relevant activities of Entity M. The interest of Entity Lover Entity M is considered as an investment in associate only. When Entity L disposed its 2% in favor of an Investment Bank illoses control over Entity M. Entity L is not required to prepare consolidated financial statements

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