Judgment
In the matter of Integra Group - Reasons
FSD 0092/2014 (AJJ) · 2015-08-28
Statutory fair value under s.238 Companies Law; Determination of valuation date; Definition of “fair value”; Exclusion of minority discount; Exclusion of merger‑related value changes; Delaware and Canadian appraisal jurisprudence; DCF vs market‑based valuation methodologies; Illiquidity adjustments; Reliability of GDR trading prices; Data‑room disclosure failures; Expert methodology disputes (DCF, guideline public companies); Treatment of deferred tax assets; Non‑tax‑deductible expenses; Cost savings from going‑private transactions; RSU vesting and dilution; Interest rate determination under s.238(11)
Full metadata
| Cause Number | FSD 0092/2014 (AJJ) |
|---|---|
| Court | CIGC (FSD) |
| Judge | Jones J |
| Parties | In the matter of Integra Group - Reasons |
| Judgment Date | 2015-08-28 |
| Subject | Statutory fair value under s.238 Companies Law; Determination of valuation date; Definition of “fair value”; Exclusion of minority discount; Exclusion of merger‑related value changes; Delaware and Canadian appraisal jurisprudence; DCF vs market‑based valuation methodologies; Illiquidity adjustments; Reliability of GDR trading prices; Data‑room disclosure failures; Expert methodology disputes (DCF, guideline public companies); Treatment of deferred tax assets; Non‑tax‑deductible expenses; Cost savings from going‑private transactions; RSU vesting and dilution; Interest rate determination under s.238(11) |
| Filename (current) | 15-08-28-Integra-Group-In-re.pdf |
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