The institution of the division of a company is a new legal form of reorganization of the capital structure of a company, which was established under the provision of the Commercial Companies Code on 1 January 2001. Due to its attractiveness, the division of a company can be a source of abuse. Given that, other trading parties should be provided with effective legal remedies. In the article the author describes the construction and the possibility of raising the accusation of the apparent division of a company. The main issues connected with the above-mentioned construction are pointed out.
During economic crisis, due diligence becomes very important. Although companies valuations are lower, buyers are characterized by more caution. Of their interest are companies with a solid foundation, generating steady, decent level of cash flow. Even the largest stock companies begin to count every penny. The conclusions of due diligence support the process of building and implementing the company’s market strategy and help identify potential risks to the business and legal requirements. Even if the analysis results in withdrawal from the transaction, it should be interpreted asavoidance of losses several times exceeding the cost of due diligence. We can expect that the duediligence formula will gain in popularity in the Polish reality over the next few years.
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