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Companies active in the modern economy are very often connected with one another. These connections may be personal, institutional and functional. As result of these connections there are dependent companies, companies bound by a contract, and companies bound by capital bonds. In some cases connected companies form a concern. Various irregularities may arise within these connections, e.g. ones consisting in the situation of one person fulfilling the functions in too many companies, or in capital bonds being too complicated and impossible to untangle.
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