CIMA F2: Reverse acquisitions

[5oro5]

A reverse acquisition occurs when an entity obtains ownership of the shares of another entity, which in turn issues sufficient shares so that the acquired entity has control of the combined entity. Reverse acquisitions are a method of allowing unlisted companies to obtain a stock exchange quotation by taking over a smaller listed company. For example. a private company arranges to be acquired by a listed company. This is affected by the public entity issuing shares to the private company so that the private company's shareholders end up controlling the listed entity. Legally, the public entity is the parent, but the substance of the transaction is that the private entity has acquired the listed entity.

Долго вкуривал, т.к. никогда раньше не сталкивался с подобным. В итоге, нашел статью на русском "Об использовании механизма обратного поглощения компаниями добывающего сектора".
После прочтения статьи вопрос стал понятен. Рекомендую статью к ознакомлению для расширения кругозора даже тем, кто не учится на CIMA.