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Group reorganisations

Reasons for group reorganisations

1.1 What is a group reorganisation?

A group reorganisation includes:

 the addition of a new parent entity

 the transfer of shares in a subsidiary from one group entity to another

 the combination into a group of two or more companies that before the
combination had the same shareholders

 the acquisition of the shares of another entity that itself then issues sufficient
shares so that the acquired entity has control of the combined entity.

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