Analysing dependent company reports

Managers of a stock corporation, which can be seen as being dependent according to section 17 of the stock corporation act have to produce a dependent company report (report of the management about relationships with affiliated companies) at the end of a business year wherein any transaction or activities with affiliated companies are laid down. Within this report it has to be discussed, whether the corporation incurred any expenses or disadvantages arising from theses transactions. The report is compulsorily part of the status report.

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Gert Nacken

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Martin Kowol

CEO

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