Company acquisitions handbook:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Haywards Heath
Tottel Publ.
2007
|
| Ausgabe: | 8. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVII, 651 S. |
| ISBN: | 9781845924577 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804136527687581696 |
|---|---|
| adam_text | CONTENTS
TABLE OF STATUTES XI
TABLE OF STATUTORY INSTRUMENTS XVII
TABLE OF CASES XXI
CHAPTER 1: INTRODUCTION 1
PROFESSOR PATRICK DUNNE, 3I GROUP PIC
SUMMARY 5
CHAPTER 2: ACCOUNTING 7
IAN CONNON, SENIOR TECHNICAL MANAGER, PKF (UK) LLP
INTRODUCTION 7
ACCOUNTING FRAMEWORK - 8
UKGAAP 9
CONSOLIDATION EXEMPTIONS 13
SMALL COMPANIES AND THE FRSSE 15
ACQUISITION OR MERGER ACCOUNTING? 16
MERGER ACCOUNTING 17
ACQUISITION ACCOUNTING 18
ACQUISITION COSTS 26
DISCLOSURE IN ACCOUNTS 27
INTERNATIONAL FINANCIAL REPORTING STANDARDS 29
ASSOCIATES AND JOINT VENTURES 35
SHARES OR ASSETS? 37
POSSIBLE FUTURE DEVELOPMENTS 38
CONCLUSION 38
CHAPTER 3: CORPORATE RESCUE AND INSOLVENCY 39
JOHN ANDERSON, SENIOR ASSOCIATE, EVERSHEDS LLP, NEWCASTLE UPON TYNE
INTRODUCTION 39
ADMINISTRATION - A NEW PRIORITY, ON PAPER 42
ADMINISTRATION - ENTRY (AND EXIT) ROUTES 47
ADMINISTRATION - A BRIEF NOTE ON CHAPTER 11, THE DAY BEFORE
YESTERDAY IN PARLIAMENT AND A CONFLICT OF ROLES 49
PRE-PACKS - IN ADMINISTRATIONS AND OTHERWISE 52
PHOENIX COMPANIES - A RUSE BY ANY OTHER NAME 54
A TRAP FOR THE UNWARY 57
EMPLOYEES AND EMPLOYMENT CLAIMS - PARAMOUNT LOST,
HUDDERSFIELD WORSTED 60
CONTENTS
PENSIONS ON INSOLVENCY - A VERY EXPENSIVE PROBLEM, ONLY
EXPENSIVELY SOLVED 69
THE HIVE DOWN - A MORIBUND CONCEPT 71
WORK OUTS 72
LESSONS FROM AMERICA 78
SOME CONCLUSIONS 84
CHAPTER 4: DEFENCE TACTICS 87
DARREN BRYANT, CORPORATE FINANCE PARTNER,
PRICEWATERHOUSECOOPERS LLP
INTRODUCTION 87
THE REGULATORY ENVIRONMENT 88
DEFENSIVE MEASURES PRIOR TO A BID 90
DEFENSIVE MEASURES FOLLOWING ANNOUNCEMENT OF A BID 95
CONCLUSION 103
CHAPTER 5: EMPLOYEE SHARE SCHEMES 105
MONICA MA, PARTNER, SIMMONS & SIMMONS
INTRODUCTION 106
IDENTIFYING THE EMPLOYEE SHARE SCHEMES 106
INSTITUTIONAL INVESTORS GUIDELINES 111
IMPACT OF THE ACQUISITION 112
TREATMENT OF EARLY LEAVERS 114
SHARE OPTION SCHEMES IN ACQUISITIONS 115
EMPLOYEE BENEFIT TRUST 118
NEW EMPLOYEE SHARE SCHEMES AFTER THE ACQUISITION 119
CHAPTER 6: EMPLOYMENT RESPONSIBILITIES AND OBJECTIVES 121
WILLIAM DAWSON, PARTNER, SIMMONS & SIMMONS
INTRODUCTION 121
IDENTIFYING THE CONTRACT OF EMPLOYMENT 123
PRE-CONTRACTUAL CONSIDERATIONS 123
DIRECTORS (EXECUTIVE DIRECTORS) 123
MANAGERS AND ALL OTHER EMPLOYEES 133
ALL EMPLOYEES - THE PURCHASER S LEGAL OBLIGATIONS 135
SHARE ACQUISITION 135
UNFAIR AND WRONGFUL DISMISSAL 136
INTERNAL REORGANISATION 139
PURCHASE OF ASSETS ONLY 144
PURCHASE OF A BUSINESS OR UNDERTAKING 145
REORGANISATION 157
COLLECTIVE MATTERS 163
KEY POINTS FOR THE PURCHASER/TRANSFEREE 174
KEY POINTS FOR THE SELLER/TRANSFEROR 174
PRECEDENTS - EMPLOYMENT WARRANTIES AND INDEMNITIES 175
CHAPTER 7: ENVIRONMENTAL RESPONSIBILITIES 183
CLAIRE SHEPPARD, PARTNER, ADDLESHAW GODDARD WITH CONTRIBUTIONS BY
LUCY FLETCHER, ASSOCIATE, ADDLESHAW GODDARD
INTRODUCTION AND PURPOSE OF CHAPTER 183
VI
CONTENTS
THE STRUCTURE OF ENVIRONMENTAL LIABILITIES 184
THE KEY DIFFERENCES BETWEEN SHARE AND ASSET TRANSACTIONS 186
A QUESTION OF SEMANTICS 188
IDENTIFYING AND ASSESSING ENVIRONMENTAL ISSUES 189
DUE DILIGENCE AND DISCLOSURE 191
USING ENVIRONMENTAL CONSULTANTS 194
INSTRUCTING LOCAL LAWYERS 197
LEGAL ENVIRONMENTAL ISSUES 197
OVERVIEW OF MAIN AUTHORISATIONS 205
OVERVIEW OF OTHER GENERAL LEGISLATION 216
ALLOCATING RISKS AND LIABILITIES BETWEEN THE PARTIES 220
MONEY LAUNDERING 226
ENVIRONMENTAL INFORMATION REGULATIONS 227
ENVIRONMENTAL PERMITS AND THE TRANSFER PROCESS 228
CHAPTER 8: LEGAL ASPECTS OF ACQUISITIONS 235
NIGEL BOARDMAN AND RICHARD DE CARLE, PARTNERS, SLAUGHTER AND MAY
INTRODUCTION 236
SALE OR PURCHASE OF A PRIVATE COMPANY 236
THE BASIC STRUCTURE OF A PRIVATE ACQUISITION 239
PRE-CONTRACTUAL CONSIDERATIONS 243
THE CONDUCT OF NEGOTIATIONS 249
THE PURCHASE CONSIDERATION 251
THE IDENTITY OF THE SELLER 256
IMMOVABLE PROPERTY 257
RESTRICTIVE COVENANTS 259
CONTINUATION OF SERVICES AND INTRA-GROUP RELATIONS 260
GAP BETWEEN EXCHANGE AND COMPLETION 261
THE SALE AND PURCHASE AGREEMENT AND DISCLOSURE LETTER 261
CONSENTS 266
WARRANTIES, INDEMNITIES AND COVENANTS 268
PROTECTIONS AND LIMITATIONS FOR THE SELLER 274
SPECIFIC LIMITATIONS 276
ASSIGNMENTS OF WARRANTIES AND INDEMNITIES 280
OTHER MATTERS FOR THE SELLER TO CONSIDER 282
OTHER REGULATIONS 282
PRACTICAL STEPS - CHECKLISTS 284
COMPARISON OF THE COMPANIES ACT 1985 AND THE COMPANIES ACT
2006 289
CHAPTER 9: PENSIONS ASPECTS OF ACQUISITIONS 293
JASON ESHELBY AND JOHN HARVEY, HEWITT CONSULTING -M&A TEAM
INTRODUCTION 293
THIS CHAPTER 294
PENSION BENEFITS 294
AN OUTLINE ACQUISITION 296
INTERESTED PARTIES 298
BENEFITS TO BE PROVIDED 301
TRANSFER PROVISIONS OF THE SELLER S SCHEME 302
VII
CONTENTS
METHODS
THE PARTICIPATION PERIOD
PENSION CLAUSES OF THE SALE AGREEMENT
ADJUSTMENT TO THE PURCHASE PRICE
PENSIONS REGULATORY FRAMEWORK
DEBTS ON EMPLOYERS FOR DEFINED BENEFIT SCHEMES (SECTION 75 DEBT)
DEBTS ON DEFINED CONTRIBUTION EMPLOYERS
APPROVED WITHDRAWAL ARRANGEMENTS
MORAL HAZARD PROVISIONS
CLEARANCE
THE TRANSFER OF UNDERTAKINGS (PROTECTION OF EMPLOYMENT)
REGULATIONS 2006 ( TUPE )
FUNDING OCCUPATIONAL DEFINED BENEFIT SCHEMES
THE PENSION PROTECTION FUND (PPF)
ACCOUNTING FOR PENSION COSTS
CONCLUSION
CHAPTER 10: POST-ACQUISITION MANAGEMENT
PROFESSOR PATRICK DUNNE, 3I GROUP PIC
INTRODUCTION
WHY ACQUISITIONS FAIL
WHY ACQUISITIONS SUCCEED
DEGREE OF INTEGRATION
PEOPLE ISSUES
COMMUNICATION
CHAPTER 11: REGULATORY ASPECTS OF ACQUISITIONS IN THE EU
ROBERT S. K. BELL, PARTNER, NABARRO
INTRODUCTION
EU MERGER CONTROL
PRINCIPAL AIMS
GENERAL ISSUES
HISTORY
THE MERGER REGULATION
PROCEDURE
SUBSTANTIVE ASSESSMENT
NOTICE ON A SIMPLIFIED PROCEDURE
PENALTIES
ANCILLARY RESTRICTIONS
EEA AGREEMENT MERGER CONTROL RULES
UNITED KINGDOM
THE NETHERLANDS
FRANCE
GERMANY
ITALY 405
SPAIN
POLAND
IRELAND
SWEDEN
CZECH REPUBLIC
303
303
304
305
305
306
309
309
311
312
314
315
315
316
316
317
317
318
319
320
324
326
331
332
332
333
333
334
335
345
353
355
356
357
360
361
375
379
393
411
418
423
432
437
VLLL
CONTENTS
HUNGARY
UNITED STATES
FINLAND
ACKNOWLEDGEMENTS
CHAPTER 12: STRATEGY AND TACTICS
PROFESSOR PATRICK DUNNE, 3I GROUP PIC
DEVELOPING AN ACQUISITION STRATEGY
ESTABLISHING THE TEAM
IDENTIFYING TARGETS
APPROACHING TARGETS
VALUING THE TARGET
DETAILED INVESTIGATION
FINANCING THE ACQUISITION
CHAPTER 13: TAX PLANNING
SARALUDER, PARTNER, SLAUGHTER AND MAY
INTRODUCTION
SHARE SALES AND ASSET SALES
SHARE SALES - SELLER S TAX PLANNING
SHARE SALES - PURCHASER S TAX PLANNING
CONSIDERATION
WARRANTIES AND INDEMNITIES
CLEARANCES AND CONSENTS
TAX LOSSES
CLOSE COMPANIES
PUBLIC MERGERS AND ACQUISITIONS
CHAPTER 14: CORPORATE ACQUISITIONS INVOLVING REAL ESTATE
PETER HARDY, PARTNER, ADDLESHAW GODDARD
INTRODUCTION
SHARES OR ASSETS?
ASSESSING THE IMPORTANCE OF PROPERTY IN TARGET
PROPERTY DUE DILIGENCE
PROPERTY DOCUMENTS
DEALING WITH LANDLORDS
POST COMPLETION
OVERSEAS PROPERTIES
CHAPTER 15: PRIVATE EQUITY FINANCE AND BUYOUTS
SIMON WITNEY, PARTNER, SJ BERWIN LLP
INTRODUCTION
OBJECTIVES OF A PRIVATE EQUITY HOUSE
THE BUYOUT PROCESS
THE STRUCTURE OF A BUYOUT
KEY LEGAL DOCUMENTS
THE MAIN TERMS OF A BUYOUT
IMPACT ON THE M&A DEAL
SECONDARY BUYOUTS
440
448
456
461
463
463
467
471
475
479
482
488
493
493
494
499
509
515
521
525
529
531
532
539
540
540
542
543
550
551
554
554
557
557
560
568
569
579
586
597
598
IX
CONTENTS
EXIT ROUTES 599
LIST OF FIGURES 601
APPENDIX A GLOSSARY OF TERMS 603
APPENDIX B SPECIMEN: CONFIDENTIALITY UNDERTAKING 615
INDEX 623
|
| adam_txt |
CONTENTS
TABLE OF STATUTES XI
TABLE OF STATUTORY INSTRUMENTS XVII
TABLE OF CASES XXI
CHAPTER 1: INTRODUCTION 1
PROFESSOR PATRICK DUNNE, 3I GROUP PIC
SUMMARY 5
CHAPTER 2: ACCOUNTING 7
IAN CONNON, SENIOR TECHNICAL MANAGER, PKF (UK) LLP
INTRODUCTION 7
ACCOUNTING FRAMEWORK - 8
UKGAAP 9
CONSOLIDATION EXEMPTIONS 13
SMALL COMPANIES AND THE FRSSE 15
ACQUISITION OR MERGER ACCOUNTING? 16
MERGER ACCOUNTING 17
ACQUISITION ACCOUNTING 18
ACQUISITION COSTS 26
DISCLOSURE IN ACCOUNTS 27
INTERNATIONAL FINANCIAL REPORTING STANDARDS 29
ASSOCIATES AND JOINT VENTURES 35
SHARES OR ASSETS? 37
POSSIBLE FUTURE DEVELOPMENTS 38
CONCLUSION 38
CHAPTER 3: CORPORATE RESCUE AND INSOLVENCY 39
JOHN ANDERSON, SENIOR ASSOCIATE, EVERSHEDS LLP, NEWCASTLE UPON TYNE
INTRODUCTION 39
ADMINISTRATION - A NEW PRIORITY, ON PAPER 42
ADMINISTRATION - ENTRY (AND EXIT) ROUTES 47
ADMINISTRATION - A BRIEF NOTE ON CHAPTER 11, THE DAY BEFORE
YESTERDAY IN PARLIAMENT AND A CONFLICT OF ROLES 49
PRE-PACKS - IN ADMINISTRATIONS AND OTHERWISE 52
PHOENIX COMPANIES - A RUSE BY ANY OTHER NAME 54
A TRAP FOR THE UNWARY 57
EMPLOYEES AND EMPLOYMENT CLAIMS - PARAMOUNT LOST,
HUDDERSFIELD WORSTED 60
CONTENTS
PENSIONS ON INSOLVENCY - A VERY EXPENSIVE PROBLEM, ONLY
EXPENSIVELY SOLVED 69
THE 'HIVE DOWN' - A MORIBUND CONCEPT 71
WORK OUTS 72
LESSONS FROM AMERICA 78
SOME CONCLUSIONS 84
CHAPTER 4: DEFENCE TACTICS 87
DARREN BRYANT, CORPORATE FINANCE PARTNER,
PRICEWATERHOUSECOOPERS LLP
INTRODUCTION 87
THE REGULATORY ENVIRONMENT 88
DEFENSIVE MEASURES PRIOR TO A BID 90
DEFENSIVE MEASURES FOLLOWING ANNOUNCEMENT OF A BID 95
CONCLUSION 103
CHAPTER 5: EMPLOYEE SHARE SCHEMES 105
MONICA MA, PARTNER, SIMMONS & SIMMONS
INTRODUCTION 106
IDENTIFYING THE EMPLOYEE SHARE SCHEMES 106
INSTITUTIONAL INVESTORS' GUIDELINES 111
IMPACT OF THE ACQUISITION 112
TREATMENT OF 'EARLY LEAVERS' 114
SHARE OPTION SCHEMES IN ACQUISITIONS 115
EMPLOYEE BENEFIT TRUST 118
NEW EMPLOYEE SHARE SCHEMES AFTER THE ACQUISITION 119
CHAPTER 6: EMPLOYMENT RESPONSIBILITIES AND OBJECTIVES 121
WILLIAM DAWSON, PARTNER, SIMMONS & SIMMONS
INTRODUCTION 121
IDENTIFYING THE CONTRACT OF EMPLOYMENT 123
PRE-CONTRACTUAL CONSIDERATIONS 123
DIRECTORS (EXECUTIVE DIRECTORS) 123
MANAGERS AND ALL OTHER EMPLOYEES 133
ALL EMPLOYEES - THE PURCHASER'S LEGAL OBLIGATIONS 135
SHARE ACQUISITION 135
UNFAIR AND WRONGFUL DISMISSAL 136
INTERNAL REORGANISATION 139
PURCHASE OF ASSETS ONLY 144
PURCHASE OF A BUSINESS OR UNDERTAKING 145
REORGANISATION 157
COLLECTIVE MATTERS 163
KEY POINTS FOR THE PURCHASER/TRANSFEREE 174
KEY POINTS FOR THE SELLER/TRANSFEROR 174
PRECEDENTS - EMPLOYMENT WARRANTIES AND INDEMNITIES 175
CHAPTER 7: ENVIRONMENTAL RESPONSIBILITIES 183
CLAIRE SHEPPARD, PARTNER, ADDLESHAW GODDARD WITH CONTRIBUTIONS BY
LUCY FLETCHER, ASSOCIATE, ADDLESHAW GODDARD
INTRODUCTION AND PURPOSE OF CHAPTER 183
VI
CONTENTS
THE STRUCTURE OF ENVIRONMENTAL LIABILITIES 184
THE KEY DIFFERENCES BETWEEN SHARE AND ASSET TRANSACTIONS 186
A QUESTION OF SEMANTICS 188
IDENTIFYING AND ASSESSING ENVIRONMENTAL ISSUES 189
DUE DILIGENCE AND DISCLOSURE 191
USING ENVIRONMENTAL CONSULTANTS 194
INSTRUCTING LOCAL LAWYERS 197
LEGAL ENVIRONMENTAL ISSUES 197
OVERVIEW OF MAIN AUTHORISATIONS 205
OVERVIEW OF OTHER GENERAL LEGISLATION 216
ALLOCATING RISKS AND LIABILITIES BETWEEN THE PARTIES 220
MONEY LAUNDERING 226
ENVIRONMENTAL INFORMATION REGULATIONS 227
ENVIRONMENTAL PERMITS AND THE TRANSFER PROCESS 228
CHAPTER 8: LEGAL ASPECTS OF ACQUISITIONS 235
NIGEL BOARDMAN AND RICHARD DE CARLE, PARTNERS, SLAUGHTER AND MAY
INTRODUCTION 236
SALE OR PURCHASE OF A PRIVATE COMPANY 236
THE BASIC STRUCTURE OF A PRIVATE ACQUISITION 239
PRE-CONTRACTUAL CONSIDERATIONS 243
THE CONDUCT OF NEGOTIATIONS 249
THE PURCHASE CONSIDERATION 251
THE IDENTITY OF THE SELLER 256
IMMOVABLE PROPERTY 257
RESTRICTIVE COVENANTS 259
CONTINUATION OF SERVICES AND INTRA-GROUP RELATIONS 260
GAP BETWEEN EXCHANGE AND COMPLETION 261
THE SALE AND PURCHASE AGREEMENT AND DISCLOSURE LETTER 261
CONSENTS 266
WARRANTIES, INDEMNITIES AND COVENANTS 268
PROTECTIONS AND LIMITATIONS FOR THE SELLER 274
SPECIFIC LIMITATIONS 276
ASSIGNMENTS OF WARRANTIES AND INDEMNITIES 280
OTHER MATTERS FOR THE SELLER TO CONSIDER 282
OTHER REGULATIONS 282
PRACTICAL STEPS - CHECKLISTS 284
COMPARISON OF THE COMPANIES ACT 1985 AND THE COMPANIES ACT
2006 289
CHAPTER 9: PENSIONS ASPECTS OF ACQUISITIONS 293
JASON ESHELBY AND JOHN HARVEY, HEWITT CONSULTING -M&A TEAM
INTRODUCTION 293
THIS CHAPTER 294
PENSION BENEFITS 294
AN OUTLINE ACQUISITION 296
INTERESTED PARTIES 298
BENEFITS TO BE PROVIDED 301
TRANSFER PROVISIONS OF THE SELLER'S SCHEME 302
VII
CONTENTS
METHODS
THE PARTICIPATION PERIOD
PENSION CLAUSES OF THE SALE AGREEMENT
ADJUSTMENT TO THE PURCHASE PRICE
PENSIONS REGULATORY FRAMEWORK
DEBTS ON EMPLOYERS FOR DEFINED BENEFIT SCHEMES (SECTION 75 DEBT)
DEBTS ON DEFINED CONTRIBUTION EMPLOYERS
APPROVED WITHDRAWAL ARRANGEMENTS
MORAL HAZARD PROVISIONS
CLEARANCE
THE TRANSFER OF UNDERTAKINGS (PROTECTION OF EMPLOYMENT)
REGULATIONS 2006 ('TUPE')
FUNDING OCCUPATIONAL DEFINED BENEFIT SCHEMES
THE PENSION PROTECTION FUND (PPF)
ACCOUNTING FOR PENSION COSTS
CONCLUSION
CHAPTER 10: POST-ACQUISITION MANAGEMENT
PROFESSOR PATRICK DUNNE, 3I GROUP PIC
INTRODUCTION
WHY ACQUISITIONS FAIL
WHY ACQUISITIONS SUCCEED
DEGREE OF INTEGRATION
PEOPLE ISSUES
COMMUNICATION
CHAPTER 11: REGULATORY ASPECTS OF ACQUISITIONS IN THE EU
ROBERT S. K. BELL, PARTNER, NABARRO
INTRODUCTION
EU MERGER CONTROL
PRINCIPAL AIMS
GENERAL ISSUES
HISTORY
THE MERGER REGULATION
PROCEDURE
SUBSTANTIVE ASSESSMENT
NOTICE ON A SIMPLIFIED PROCEDURE
PENALTIES
ANCILLARY RESTRICTIONS
EEA AGREEMENT MERGER CONTROL RULES
UNITED KINGDOM
THE NETHERLANDS
FRANCE
GERMANY
ITALY 405
SPAIN
POLAND
IRELAND
SWEDEN
CZECH REPUBLIC
303
303
304
305
305
306
309
309
311
312
314
315
315
316
316
317
317
318
319
320
324
326
331
332
332
333
333
334
335
345
353
355
356
357
360
361
375
379
393
411
418
423
432
437
VLLL
CONTENTS
HUNGARY
UNITED STATES
FINLAND
ACKNOWLEDGEMENTS
CHAPTER 12: STRATEGY AND TACTICS
PROFESSOR PATRICK DUNNE, 3I GROUP PIC
DEVELOPING AN ACQUISITION STRATEGY
ESTABLISHING THE TEAM
IDENTIFYING TARGETS
APPROACHING TARGETS
VALUING THE TARGET
DETAILED INVESTIGATION
FINANCING THE ACQUISITION
CHAPTER 13: TAX PLANNING
SARALUDER, PARTNER, SLAUGHTER AND MAY
INTRODUCTION
SHARE SALES AND ASSET SALES
SHARE SALES - SELLER'S TAX PLANNING
SHARE SALES - PURCHASER'S TAX PLANNING
CONSIDERATION
WARRANTIES AND INDEMNITIES
CLEARANCES AND CONSENTS
TAX LOSSES
CLOSE COMPANIES
PUBLIC MERGERS AND ACQUISITIONS
CHAPTER 14: CORPORATE ACQUISITIONS INVOLVING REAL ESTATE
PETER HARDY, PARTNER, ADDLESHAW GODDARD
INTRODUCTION
SHARES OR ASSETS?
ASSESSING THE IMPORTANCE OF PROPERTY IN TARGET
PROPERTY DUE DILIGENCE
PROPERTY DOCUMENTS
DEALING WITH LANDLORDS
POST COMPLETION
OVERSEAS PROPERTIES
CHAPTER 15: PRIVATE EQUITY FINANCE AND BUYOUTS
SIMON WITNEY, PARTNER, SJ BERWIN LLP
INTRODUCTION
OBJECTIVES OF A PRIVATE EQUITY HOUSE
THE BUYOUT PROCESS
THE STRUCTURE OF A BUYOUT
KEY LEGAL DOCUMENTS
THE MAIN TERMS OF A BUYOUT
IMPACT ON THE M&A DEAL
SECONDARY BUYOUTS
440
448
456
461
463
463
467
471
475
479
482
488
493
493
494
499
509
515
521
525
529
531
532
539
540
540
542
543
550
551
554
554
557
557
560
568
569
579
586
597
598
IX
CONTENTS
EXIT ROUTES 599
LIST OF FIGURES 601
APPENDIX A GLOSSARY OF TERMS 603
APPENDIX B SPECIMEN: CONFIDENTIALITY UNDERTAKING 615
INDEX 623 |
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| spelling | Company acquisitions handbook 8. ed. Haywards Heath Tottel Publ. 2007 XXVII, 651 S. txt rdacontent n rdamedia nc rdacarrier SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015656778&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Company acquisitions handbook |
| title | Company acquisitions handbook |
| title_auth | Company acquisitions handbook |
| title_exact_search | Company acquisitions handbook |
| title_exact_search_txtP | Company acquisitions handbook |
| title_full | Company acquisitions handbook |
| title_fullStr | Company acquisitions handbook |
| title_full_unstemmed | Company acquisitions handbook |
| title_short | Company acquisitions handbook |
| title_sort | company acquisitions handbook |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015656778&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |