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Acquisition of minority interests

KPMG in the media: Loser & Eberle

Swiss GAAP FER does not regulate the acquisition of minority interests. The article shows possible solutions based on a case study. Further it depicts the buy-out of minority interests by means of use of derivative financial instruments.


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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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