Бумажный Электронный

Author: Andrey V. Guryanov
CONSIDERATION OF INTRA-GROUP INTEREST WHEN ACQUIRING A BLOCK OF SHARES (A SIGNIFICANT SHARE) OF A BUSINESS ENTITY THAT IS PART OF A HOLDING

ABSTRACT
In this article, the author analyzes the legal disputes initiated by the acquirer of a large block of shares (a significant share) of a business entity that was part of the holding in connection with intra-group transactions made during the period under the control of the former participant (shareholder). The author comes to the conclusion that it would be appropriate to use the cost criterion of materiality to determine intra-group transactions and then include the seller's warranties and representations about full disclosure of information regarding all major intra-group transactions over the past 3 years in the share sale and purchase agreement.

Ключевые слова: холдинг, внутригрупповой интерес, внутригрупповые сделки, приобретение акций (доли), юридическая проверка, заверения об обстоятельствах.
Keywords: holding, intra-group interest, intra-group transactions, acquisition of shares, due diligence, warranties and representations.
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