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English to German translations [PRO]
Bus/Financial - Management | | English term or phrase: change of control | | If a person or institution gains more than 25% of a company's voting securities. Is there a German term for this? ("Übernahme" does not seem to be quite correct here) |
| i oKudoZ activityQuestions: 8 (none open) Answers: 10
| Local time: 00:47
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| | Veränderung der Beherrschungsverhältnisse | Explanation:
"Beherrschung" is the terminology used in the German translation of the IAS, e.g. in IAS 22:
"Control is presumed to be obtained when one of the combining enterprises acquires more than one half of the voting rights of the other combining enterprise unless, in exceptional circumstances, it can be clearly demonstrated that such ownership does not constitute control."
"Es wird die Beherrschung eines anderen Unternehmens angenommen, wenn eines der sich zusammenschließenden Unternehmen mehr als die Hälfte der Stimmrechte des anderen Unternehmens erwirbt, es sei denn, es kann in seltenen Fällen eindeutig nachgewiesen werden, daß ein solcher Besitz nicht die Beherrschung dieses Unternehmens bedingt."
What puzzles me is how someone is able to *control* a company by holding 25% plus one share - whilst this would constitute a blocking minority ("Sperrminorität"), it wouldn't be control? |
| Selected response from:
 Ralf Lemster
Germany
Local time: 00:47
| Grading comment Vielen Dank, insbes. für die ausführliche Erklärung!
4 KudoZ points were awarded for this answer |
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The translation workplace 
peer agreement (net): +6