Andrew Stolz

MARCH 6, 2020

This is a Valuation Master Class student essay by Jiten Dialani from May 14, 2018. Jiten wrote this essay in Module 4 of the Valuation Master Class. According to International Financial Reposting Standards number 10:7, “An investor controls an investee if and only if it has the following elements: Power over the investee, i.e. the investor has existing rights that give it the ability to direct the relevant activities (the activities that significantly affect the investee’s returns).

Dividends 52

Dividends Equity Marketability 52

Appraisal Rights

MARCH 4, 2020

Under Spanish law, a person (natural or legal) ceases to form part of joint stock companies (“ JSC ”) (listed or unlisted), or limited liability companies (“ LLC ”) when such person ceases to hold stakes in the share capital. In practice, this dissociation generally occurs through the sale of shares/ stakes. Notwithstanding the above, Spanish legislation provides for two additional ways in which such dissociation between a partner and a company can occur: separation or exit right (right of the p

Appraisal 52

Appraisal 52