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Common control combinations may include all of the following EXCEPT:
AMerger between fellow subsidiaries of a common ultimate parent
BMerger of a subsidiary with its parent
CAcquisition of an entity from another entity within the same group
DAcquisition by a listed company of an unrelated private target, where the only commonality is a shared statutory auditor
Answer & Solution
Correct answer: D. Acquisition by a listed company of an unrelated private target, where the only commonality is a shared statutory auditor
Shared auditor is irrelevant to control. Common control requires that the SAME PARTY OR PARTIES ultimately control all combining entities before and after the transaction. The other three are explicit examples in Appendix C illustrations.
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