Complex financial history (also used in German; less frequently translated as complex financial history)

Particularly in the case of mergers and acquisitions, it can happen that a company assumes any financial obligations – for example, from guarantee cases – which are not reflected at all or not adequately (inappropriate: not conforming with regular principles of accounting) in the balance sheet. The German Federal Financial Supervisory Authority (BaFin) requires that when such companies go public, explicit reference is made to this fact in the issuing prospectus. – Cf. BaFin’s 2006 Annual Report, p. 33 f. (regarding the European Commission Regulation), BaFin’s 2009 Annual Report, p. 196 (workshop on this topic) and the respective BaFin Annual Report.

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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
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/