Unless otherwise defined, this refers to the sale of treasury shares in a subsidiary established primarily for this purpose (the selling of treasury shares in a subsidiary; this is often preceded by the actual creation of the subsidiary). According to the 1998 Law on Control and Transparency in the Corporate Sector, companies may acquire a maximum of ten percent of their own shares. Treasury shares must be shown separately in the balance sheet and deducted from equity when calculating key figures. A spin-off to circumvent these regulations is not permitted. – If a spin-off takes place at institutions, the approval of the supervisory authority must also be obtained as a rule.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
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https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/